Identification Numbers for E-Commerce Companies in Finland

Depending on storage locations, movements of goods within the European Union, imports from third countries, and product types, several identification numbers may be required when selling goods to or within Finland.

Value Added Tax – Registration for Taxable Supplies or Storage of Goods in Finland

Companies require a value added tax registration as soon as taxable supplies are carried out in Finland or goods are stored there.

VAT Identification Number

General designation: VAT Identification Number
Country-specific designation in Finland: Arvonlisäverotunniste or VAT number
Relevance: Required when taxable supplies are carried out in Finland, when goods are stored in Finland, or when intra-Community supplies originate from Finland.
Example: Use of a fulfilment warehouse in Finland by a non-Finnish e-commerce company.
Relations: Prerequisite for Intrastat Declarations, mandatory indication on invoices, and basis for tax reporting.
Example format: FI12345678

Intrastat – Reporting Obligation for Intra-Community Movements of Goods

Within the European Union, movements of goods must be reported for statistical purposes once certain thresholds are exceeded.

Intrastat Declaration

General designation: Intrastat Declaration
Country-specific designation in Finland: Intrastat-ilmoitus
Relevance: Required when statistical thresholds for movements of goods between EU Member States are exceeded.
Example: Transfer of goods from a warehouse in Germany to a warehouse in Finland.
Relations: Usually requires an existing VAT Identification Number.

Customs – Identification for Imports and Exports with Finland

When trading with countries outside the European Union, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI Number
Country-specific designation in Finland: EORI number
Relevance: Required when goods are imported into Finland from third countries, when goods are exported from Finland to third countries, or when companies submit their own customs declarations.
Example: Import of goods from a third country directly into Finland.
Relations: Used for customs declarations and connected to the collection of import value added tax.
Example format: FI12345678

Excise Duty – Registration Requirement for Excise Goods

Certain goods such as alcohol, tobacco products, or energy products are subject to additional tax registration obligations.

Excise Registration

General designation: Excise Registration
Country-specific designation in Finland: Registration with the Finnish Tax Administration Verohallinto for excise goods
Additionally relevant: EMCS Excise Movement and Control System
Relevance: Required when excise goods are produced, stored, or traded in Finland.
Example: Sale of alcoholic beverages to customers in Finland.
Relations: In the case of imports, an EORI Number may also be required.

Packaging – Producer Responsibility for Packaging

Companies supplying packaged goods to private end consumers in Finland are subject to obligations under extended producer responsibility for packaging.

EPR Registration for Packaging

General designation: EPR Registration for Packaging
Country-specific designation in Finland: Registration in the Finnish packaging register or participation in an authorised producer responsibility organisation
Relevance: Required when packaged goods are supplied to private end consumers in Finland.
Example: Shipping consumer goods in shipping packaging to customers in Finland.
Relations: Independent of VAT registration but often checked by marketplaces or business partners.

Electrical and Electronic Equipment Waste – Registration When Placing Electrical Equipment on the Market

When selling electrical or electronic equipment in Finland, extended producer responsibility applies for the collection and disposal of waste equipment.

WEEE Registration

General designation: WEEE Registration
Country-specific designation in Finland: Registration in the Finnish electrical and electronic equipment register under the WEEE Directive
Relevance: Required when electrical or electronic equipment is placed on the Finnish market.
Example: Sale of household appliances or consumer electronics to customers in Finland.
Relations: May apply in addition to obligations for batteries.

Electrical Batteries – Separate EPR Registration for Batteries or Battery-Powered Products

Batteries and products containing integrated batteries are subject to separate producer responsibility obligations.

EPR Registration for Batteries

General designation: EPR Registration for Batteries
Country-specific designation in Finland: Registration in the Finnish battery compliance system under the national battery legislation
Relevance: Required when batteries or products with integrated batteries are sold in Finland.
Example: Sale of electronic devices with integrated lithium batteries.
Relations: May apply in addition to WEEE registration.

Invoicing – Obligation to Use Statutory Identification Numbers Correctly

Invoices must correctly state statutory identification numbers to ensure that tax obligations can be verified.

Mandatory Information on Invoices

Relevance: Mandatory indication of the VAT Identification Number for intra-Community transactions and other legally required information.
Relations: Incorrect invoicing directly affects VAT compliance and accounting accuracy.

Accounting – Systematic Processing of All Registrations and Identification Numbers

All registrations must be correctly processed in accounting and ERP systems to ensure consistent tax reporting.

Proper Accounting Treatment

Relevance: Correct processing of VAT Identification Numbers, EORI Numbers, and EPR registrations.
Relations: Deviations between ERP systems, marketplace data, and tax declarations increase the risk of tax audits.

Data Protection – Organisational Obligations When Processing Personal Data

E-commerce companies regularly process personal data of customers and must therefore comply with the requirements of the General Data Protection Regulation.

Data Protection Obligations

Supervisory authority: Office of the Data Protection Ombudsman Finland
Relevance: No separate economic identification number exists for typical e-commerce companies, but comprehensive organisational obligations arise from the General Data Protection Regulation GDPR.

Digital Identity – Access Requirements for Electronic Administrative Portals

Electronic government portals are used in Finland for tax and administrative procedures.

Electronic Administrative Access

Relevance: No separate economic identification number exists, but electronic identification solutions are required to access tax and administrative portals.
Relations: Electronic procedures of the Finnish Tax Administration require a clear identification of the company.

Anti-Money Laundering – Relevance Depending on the Business and Payment Model

For typical goods-based e-commerce companies, there are generally no specific registration numbers related to anti-money laundering obligations, but obligations may arise depending on certain financial or payment models.

Anti-Money Laundering Obligations

Relevance: No separate registration number exists for typical goods-based e-commerce companies; relevant only for specific financial or payment models.
Supervisory authority: Financial Intelligence Unit Finland.

Transparency on Registration Requirements

Identification numbers form part of a comprehensive compliance structure and should always be considered in relation to the specific business model. For questions regarding registration requirements or the classification of individual obligations, DutyPay provides support for companies selling goods to or within Finland.