Finland – Removal of intrastat arrivals obligation

Finland is removing the Intrastat declaration obligation for arrivals of goods starting from the statistical year 2026. This change is part of an EU-wide modernisation effort to reduce the administrative burden on businesses.

Key Details of the Change

Effective Date:
The last statistical declaration for arrivals will be for the period of December 2025.

Submission Deadline:
The final December 2025 declaration must be submitted by 16th January 2026.

Reason for the change:
Finnish Customs will obtain data on EU imports by utilizing the export data (microdata) collected by other EU Member States, making separate ‘arrivals’ reporting by Finnish companies unnecessary. This process is part of the implementation of the European Business Statistics (EBS) regulation.

Impact on Businesses

Arrivals:
Businesses that previously only reported arrivals will be fully exempted from the Intrastat reporting obligation after the December 2025 declaration.

Dispatches (Exports):
The reporting obligation for EU dispatches will continue as usual. The reporting threshold for dispatches remains at EUR 800,000 for the time being and is defined annually.

Finnish Customs will send letters to relevant companies on a company-specific basis regarding the termination of the arrivals reporting obligation.