On July 1, 2021, the e-commerce VAT reform will enter into force throughout the entire EU. Accordingly, all goods items arriving from outside the EU require customs clearance. This means that all goods items arriving from outside the EU will be subject to VAT and customs clearance.
At the moment, small online store purchases with a maximum value of €22 can be received in Finland free of tax.
The reform is based on an EU Directive which aims to harmonize the VAT system in the EU’s single market. The Directive will enter into force at the same time in all EU countries. The common reform pursues a more equal competitive situation for domestic companies and the companies of other EU countries.
The shared goal of all parties is that the processing of incoming items would be as smooth as possible. Negotiations are under way, aiming to find solutions that make the customs clearance process as quick and easy as possible for people ordering goods. More information about these solutions will be provided during the spring.
General information about customs clearance of items can be found on the Customs clearance of parcels and the handling fee page.