Intrastat arrivals – reporting on movement of EU goods to Finland – goes to request basis
Finland’s Customs is to remove the money obligation to report goods coming into the country from other EU member states (‘arrivals’) from 1 January 2026. But goods leaving Finland for any other 26 of the member states will still being reporting via monthly dispatches.
From 2026, the Finnish Customs will collect data on arrivals from other EU tax authorities’ dispatches reporting. This change will free around 4,400 from the monthly reporting obligation.
The threshold for dispatches reporting in 2026 will be unchanged at €800,000 per annum.
Check EU intrastat thresholds across the 27 member states, including Northern Ireland – EU Intrastat special requirements after Brexit.
The Finnish 2025 thresholds were as follows
- Arrivals: remains at €800,000 per annum
- Dispatches: remains at €800,000 per annum
Intrastat reporting was introduced at the time of the launch of the EU Single Market in 1993 following the dropping of customs checks and reporting on movement of goods between EU member states. Intrastat enables customs and tax authorities to track trade, but increasingly to identify VAT fraud.
Intrastat headings:
- Reporting period
- Type of declaration
- Customs Chamber Code
- Consignee (for import) or consignor (for export)
- Representative
- Total invoice value
- Total number of items
- Item number
- Item description
- Country of dispatch or destination code
- Transaction type code
- Item code
- Country of origin code
- Net weight
- Quantity in the supplementary measurement unit
- Invoice value
- Person filling in
- Counterparty’s VAT identification number
