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See more content about compliance in Finland:

* VAT compliance in Finland
* VAT rates on products and services in Finland
* INTRASTAT compliance in Finland

See more content about excise duties :

1- Definition of “Alcoholic Beverages
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Alkoholi- ja alkoholijuomavero/Accis på alkohol och alkoholdrycker, is in force since 01/01/1995 in Finland.
Excise duties for alcoholic beverages, in Finland, fall under :
For example:

– products which are used for production of alcoholic beverages

– products which are delivered for scientific tests, quality control of products etc.
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 4:36:36 PM)

The authority which benefits from excise duties incomes is :
• Central authority


Competent authority in Finland

Ministry of Finance


votilastot@vm.fi
358 2955 30331

358 2955 30577

Collector of tax :
The excise duty is collected by the Tax administration. The Customs collects the excise duty in some specific cases of import.

Area where the law applies :
Mainland FI – Finland

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

Tax due date and collecting Authority

1. Warehousekeepers, registered consignees and tax representatives

The declaration has to be filed not later than the 18th day of the calendar month following the month when the products were released for consumption or received in Finland. The duty has to be paid on or before the 27th day of each calendar month following the tax period of one month.

2. Non‑registered traders and other receivers

The declaration has to be filed within four days of the reception of goods. The duty has to be paid within 10 days of the reception of goods.

3. Travellers:

Travellers can pay taxes immediately. However, they have to pay taxes not later than on the 10th day of receiving the bill from the tax authority.

Same as return

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Finland?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

• Other

 

What is the basis of assessment?

• Alcoholic strength by volume

• Other

Wine, fermented beverages other than wine or beer and intermediate products: euros per litre

 

Excise duties in Finland for beer

Standard rate for beer in Finland

36.5 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Finland

9.6 EUR /hl/ ° ALCOHOL (VAT applied is 24%)  –  >0.5%<=2.8%

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Finland

** not in application for distance selling purpose **

 

Excise duties in Finland for wine

 

STANDARD RATE

Standard rate for STILL wine in Finland

397 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

Standard rate for SPARKLING wine in Finland

397 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Finland

275 EUR /hl/ ° ALCOHOL (VAT applied is 24%) >5.5%<=8.0% 191 EUR /hl/ ° ALCOHOL (VAT applied is 24%) >2.8%<=5.5% 27 EUR /hl/ ° ALCOHOL (VAT applied is 24%) >1.2%<=2.8%

Reduced rate for SPARKLING wine in Finland

275 EUR /hl/ ° ALCOHOL (VAT applied is 24%) >5.5%<=8.0% 191 EUR /hl/ ° ALCOHOL (VAT applied is 24%) >2.8%<=5.5% 27 EUR /hl/ ° ALCOHOL (VAT applied is 24%) >1.2%<=2.8%

 

Excise duties : Fermented beverages other than wine and beer in Finland

 

STANDARD RATE

Standard rate for STILL fermented products in Finland

397 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

Standard rate for SPARKLING fermented products in Finland

397 EUR

 

REDUCED RATE

Reduced rate for STILL fermented products in Finland

275 EUR  /hl/ ° AL5OHOL (VAT applied is 24%) **  >5.5%<=8.0% 191 EUR  /hl/ ° AL5OHOL (VAT applied is 24%) ** >2.8%<=5.5% 27 EUR  /hl/ ° AL5OHOL (VAT applied is 24%) **  >1.2%<=2.8%  

Reduced rate for SPARKLING fermented products in Finland

275 EUR  /hl/ ° AL5OHOL (VAT applied is 24%) **  >5.5%<=8.0% 191 EUR  /hl/ ° AL5OHOL (VAT applied is 24%) ** >2.8%<=5.5% 27 EUR  /hl/ ° AL5OHOL (VAT applied is 24%) **  >1.2%<=2.8%  

 

Excise duties : Intermediate products in Finland

 

STANDARD RATE

Standard rate for STILL intermediate products in Finland

738 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

Standard rate for SPARKLING intermediate products in Finland

738 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Finland

478 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

Reduced rate for SPARKLING intermediate products in Finland

478 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Finland

STANDARD RATE

Standard rate for Ethyl alcohol in Finland

4,880 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

Reduced Rate for Ethyl alcohol in Finland : Low strength spirits, particular regions, etc.

960 EUR /hl/ ° ALCOHOL (VAT applied is 24%) **  if °ALC is  >1.2%<=2.8%