FINLAND
EXPORT AND IMPORT of Objects of Cultural Values : to or from Finland :
http://www.tulli.fi/en/finnish_customs/publications/passengers_removals/passengers/Import_and_export_restrictions_for_travellers.pdf
Even though the file is named "Import and export Restrictions for Travellers", same rules apply for all.
From an antiquarian point-of-view, the most important regulations are to be found in the section of:
"Goods requiring export licences according to the EU regulation, with respective age and financial thresholds"
catalogued with numbers from 7. to 12 a. and b.
These Regulations are given by the finnish Customs Authority, and their latest update dates from 20.01.2010
They are based on the laws: Laki kulttuuriesineiden maastaviennin rajoitttamisesta 5.2.1999/115 (Law on Restrictions concerning Export of Objects of Culural Value)
Further legislation applied: The Unidroit Agreement against illegal trade of Cultural Heritage.
Concerning VAT within the trade of Objects of Cultural Values.
Below is also a compilation of the Rules concerning VAT, to function as rough Guidelines:
As English is not one of the official Languages in Finland, the Regulations and Laws concerning VAT are only partly available in English from the Tax-authorities.
The VAT percentage on Books in Finland is 9% and other objects and services 23% (as of 24.04.2012).
Tax-authorities in Finland have their own helpline:
For those who are about to do any purchases from, or selling to Finland, and wish to have any question concerning VAT can use the following Helpline. Please use the following number when calling from abroad: + 358 20 697 014.
As previously mentionend English is not one of the official Languages in Finland, therefore the Regulations and Laws concerning VAT are only partly available in English.
All VAT-regulations given as translations to English.: http://www.vero.fi/en-US/search?s=vat
ROUGH GUIDELINES CONCERNING VAT :
Margin scheme VAT concerning second-hand goods, art, collectibles and antiques:
- Who can apply a margin scheme
A VAT -registered re-seller, within the EU – countries which have a "margin-scheme- legislation" similar to the one applied in Finland.
For objects which are intended to be sold under the "margin-scheme-VAT" in the country of the re-seller.
Definition of Objects To Which Margin Scheme VAT can be applied
USED OBJECTS (second-hand goods)
(paragraph 79 b §)
Definition: A VAT -registered re-seller can apply the "margin-scheme" for second-hand goods, which have been used and are to be sold to be used as such or repaired or as parts. As second hand goods are considered only movable property, not buildings, land-domains or estates.
"Margin scheme" can not be applied if the second-hand object is turned into a wholly other object.
ART, COLLECTORS-ITEMS AND ANTIQUES:
(paragraph 79 c, d, e §)
Definition:
As objects of art are considered:
paintings, original gravures, sculptures, wall-hangings, and tapestries as described in paragraph
79 c§ of the Customs tariff regulations.
As collectors-items are considered:
Postal stamps, revenue (tax) stamps, postal franks, postal first day covers, entires – postal
stationery, and such, with the precondition that
they no longer have a validity for regular use nor will have one, and that their value is based on their collectability.
As collectors-items are considered also collections and objects with zoological, botanical, mineralogical or anatomical, historical, palaeontological, ethnographic or numismatic interest and value.
As antiques are considered objects that are more than one hundred (100) years old and not classified as previously mentioned objects, as art or collectors-items.
Art, collectors-items and antiques are not considered as second-hand goods.
Buying Objects from Finland Under the Margin-Scheme VAT
Buying used objects as a Business-operator from a real private person or legal person (not a Business).
a) Within the EU
Applying of the "Margin scheme VAT" within purchase of second-hand goods by a Business-operator, from an "actual private person" or "legal person" (not a Business)
A Business-operator buying second hand goods from a private- or legal person can apply “margin-scheme VAT”, if the VAT-legislation of the Country in which the purchasing Firm is
registered allows it.
The Receipt should have correct markings of which alternative is applied.
(as example of Margin Scheme. "Margin scheme applied, no deductible taxes included" and in this case no amount of tax showing on the Receipt).
If the "Margin scheme" is not applied, applied is the regular VAT-legislation of the Countries of the "Seller" and the "Buyer".
Second-hand goods bought from private persons in Finland, do not include any refundable taxes.
b) Outside the EU
Concerning buying or selling used objects from outside of the EU, Margin scheme can not be applied.
Second-hand goods bought from private persons in Finland, do not include any refundable taxes.
All goods exported to the outside of the customs territory of the EU have to be declared. An electronic export declaration must be submitted to
Customs authorities in Finland for all goods exported from the EU, with a couple of exceptions, the most common of which are
postal parcels with a maximum value of 1,000 euros.
The regulations on "Exporting and Importing Objects of Cultural Values" to or from Finland are to be applied.
Buying second-hand goods as a Business-operator from a Business Operator.
a) Within the EU
Applying of the "Margin scheme VAT" within purchase of used objects as a Business-operator, from a Business Operator.
is voluntary and also dependant on the VAT-legislation of the Country in which the purchasing Firm is registered.
If the Seller has applied "Margin-scheme-VAT" on the objects sold,
the Receipt should have correct marking "Margin scheme applied, no deductible taxes included" and no amount of tax showing on the Receipt.
This enables the Buyer to apply "margin scheme VAT", if the VAT-legislation of the Country in which the Purchasing Firm is registered allows it.
If the "Margin scheme" is not applied, applied is the regular VAT-legislation of the Countries of the "Seller" and the "Buyer".
If the seller has applied "Margin-scheme-VAT" when purchasing objects, they must be sold under the "margin-scheme -VAT" proceedings.
If the seller wants to apply regular VAT-legislation to such objects, he has to make changes in his bookkeeping concerning the previous
"margin- scheme"- proceedings applied to the objects, and after re-entering those objects to his bookkeeping under the regular-VAT -legislation
he has the possibility to offer them to the buyer under the regular-VAT -legislation.
Second-hand goods bought in Finland, do not include any refundable taxes.
b) Outside the EU
Buying or selling of second-hand goods from outside of the EU, "Margin scheme" can not be applied.
Second-hand goods bought from Finland do not include any refundable taxes.
All goods exported to the outside of the customs territory of the EU have to be declared. An electronic export declaration must be submitted to
Customs authorities in Finland for all goods exported from the EU, with a couple of exceptions, the most common of which are postal parcels with a maximum value of 1,000 euros.
The "Exporting and Importing Objects of Cultural Values" to or from Finland are to be applied.
Selling Objects to Finland Under the “Margin-Scheme VAT”
a) Within EU
Selling used objects as a Business-operator to a private person or legal person (not a Business).
If the Seller has applied "Margin-scheme-VAT" on the objects sold
the Receipt should have correct marking "Margin scheme applied, no deductible taxes included" And no amount of tax showing on the Receipt.
Selling used objects as a Business-operator to a Business-operator.
If the Seller has applied "Margin-scheme-VAT" on the objects sold
the Receipt should have correct marking "Margin scheme applied, no deductible taxes included" and no amount of tax showing on the Receipt.
This enables the buyer to apply "margin scheme VAT".
If the receipt is missing the correct markings or do have the amount of VAT showing, the buyer can not register the purchase under the "margin-scheme VAT" proceedings.
The regulations on "Exporting and Importing Objects of Cultural Values" to or from Finland are to be applied.
b) Outside the EU
When selling second-hand goods from outside of the EU, "Margin scheme" can not be applied.
The regulations on "Exporting and Importing Objects of Cultural Values" to or from Finland are to be applied.
DISTANCE SELLING
FROM OTHER EU MEMBER STATES TO FINLAND
The distance selling rule is not applied to the sales of goods to which a taxation method equivalent to the "marginal taxation method for second-hand goods in Finland" has been applied in the country of departure.
If margin scheme has not been used:
a) Within the EU
If the distance selling by a Supplier to Finland exceeds EUR 35,000 in a calendar year.
According to the distance selling rule, VAT is charged in Finland on sales of goods if the distance selling by a supplier to Finland exceeds
EUR 35,000 in a calendar year.
The distance sales regulations apply when the purchasers are private individuals or other non-VAT-liable persons comparable with them.
If the total value of distance sales made in Finland by the supplier during one calendar year exceeds EUR 35,000 (excl. VAT), the sales during the following year are deemed to take place in Finland irrespective of their value. So, the VAT on these sales must be paid in Finland.
If the purchaser is a VAT-registered person, he is liable to pay VAT on intra-Community acquisitions effected in Finland. The above mentioned purchaser is liable to pay VAT in accordance with the regulations as soon as the EUR 10 000 threshold is exceeded during one calendar year.
If the distance selling by a Supplier to Finland does not exceed EUR 35,000 in a calendar year.
Distance selling is not taxed in Finland if the value of sales made by the supplier does not exceed a maximum of EUR 35,000 (excl. VAT) in the same calendar year, and if the total sales of this kind during the preceding year did not exceed EUR 35,000.
To this distance selling threshold is not counted sales of goods to which a taxation method equivalent to the “marginal taxation method for second-hand goods in Finland" has been applied in the country of departure.
(However, a business engaged in distance selling may opt to be taxed in the country of destination instead of the country of departure by submitting an application to the authorities of the country of departure.)
ADDITIONAL INFORMATION CONCERNING TRADE TO OR FROM FINLAND
FROM OUTSIDE OF THE EU
FROM OUTSIDE OF THE EU TO FINLAND:
There are areas within EU - countries which are not included in the customs- or fiscal-territories of EU.
This means that they are from the point-of-view of customs, taxation and VAT, seen to be territories outside of the EU.
DEFINITION OF CUSTOMS AND FISCAL TERRITORIES OF EU
http://www.tulli.fi/en/businesses/customs_and_fiscal_territories/states_territories/index.jsp
MARGIN SCHEME CAN NOT BE APPLIED IN EXPORT TO THE OUTSIDE OF THE EU.
All goods exported to the outside of the customs territory of the EU have to be declared. An electronic export declaration must be submitted to Customs authorities in Finland for all goods exported from the EU, with a couple of exceptions, the most common of which are
postal parcels with a maximum value of 1,000 euros.
The "Exporting and Importing Objects of Cultural Values" to or from Finland are to be applied.
The Finnish Customs-authorities web-page on export declaration: http://www.tulli.fi/en/businesses/eServices/web_export/index.jsp
MARGIN SCHEME CAN NOT BE APPLIED IN IMPORT FROM OUTSIDE OF THE EU TO FINLAND
The liability of declaring imports to the Finnish customs-authorities, for possible customs duties or taxes, lies with the buyer
Goods imported from outside the customs territory of the EU have to be declared. When a notification of the arrival of the goods and of the place from where the goods can be collected has been received from the carrier, a customs declaration is to be submitted for the goods to Customs.
"Exporting and Importing Objects of Cultural Values" to or from Finland are to be applied.
The Finnish Customs-authorities web-page on import declaration: http://www.tulli.fi/en/finnish_customs/publications/general_information/general_information/019_business.pdf
The following link is to the official Pages of Finnish Tax-authorities, and deals with distance selling, upon which my compilation above partly is based.
http://www.vero.fi/en-US/Precise_information/Value_added_tax/VAT_regulations_concerning_distance_sell%2815653%29
In the Compendium could also be included that Tax-authorities in Finland have their own helpline:
For those who are about to do any purchases from, or selling to Finland, and wish to have any question concerning VAT confirmed can use the following Helpline.
Please use the following number when calling from abroad: + 358 20 697 014.
As previously mentioned English is not one of the official Languages in Finland, therefore the Regulations and Laws concerning VAT are only partly available in English.
All VAT-regulations given as translations to English.: http://www.vero.fi/en-US/search?s=vat