Customs Duties
For customs purposes, the European Union (EU) is considered a single territory, that is, customs duties (or measures of equivalent effect) are not applied to intra-community trade.
VAT (Value Added Tax)
Despite some standardization, particularly at the level of the standard rate and reduced rates, the Member States (MS) are sovereign in their setting. In Finland, the standard rate is 24% and the reduced rate is 10%-14% (more detailed information in Search Tool).
SCT (Special Consumption Taxes)
The rates set by the EU are minimum rates, and EU countries can set higher, variable rates (Search Tool) according to the product (e.g.: mineral oils; manufactured tobacco; alcohol; alcoholic beverages). More information here.
Commercial invoice
As the goods are not subject to customs documentation, the commercial invoice assumes vital importance.
This must always indicate the VAT registration numbers of the seller and the purchaser, preceded by the country code.
The Electronic Invoicing Directive reduced commercial barriers arising from different legal requirements and national technical standards for electronic invoicing. The European Commission provides Fact Sheets with information on policies, technical standards and digital reporting requirements, among others, in the 27 EU Member States and in four more countries in the European Economic Area (EEA).
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