- Importation is exempt from VAT when goods are transported immediately to another Member State after import.
- The importer must be an entrepreneur.
- The import must be followed by intra-Community supply.
- The importer must have a Finnish VAT number.
- The buyer’s or importer’s VAT number in the EU Member State where transport ends must be provided in the customs declaration.
- The importer must provide proof that the imported goods are being dispatched or transported to another Member State.
- The importer must have proof of the intra-Community supply of the goods.
Source: tulli.fi
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
