How to report EU sales in the EU VAT scheme for small businesses
The EU VAT scheme for small businesses will be introduced on 1 January 2025. When your company is registered in the EU VAT scheme for small businesses in Finland, you must file a quarterly report on EU sales in the EU VAT scheme for small businesses in MyTax.
Log in to MyTax (opens in a new window).
- You are on the Your tax types tab. Go to EU VAT scheme for small businesses. You will find the scheme on the Your tax types tab after you have registered in the scheme and you have been issued an Exempt ID. Select Report on EU sales in the EU VAT scheme for small businesses.
- Click File report at the tax period on which you wish to file a report. For example, if the reporting period is 1 July–30 September, select period 30 Sept. 2025.
- You are now in the first stage of the report, Basic details.
- If your turnover during the reporting period has exceeded the EU threshold (€100,000), select “Yes”. If you select “Yes”, enter the date when the threshold was exceeded.
- Select then the reporting method. You can enter the details in the report one by one or upload them as a CSV file.
- Click Next.
- You are now in the second stage of the report, Details on sales.
- Add the total value of goods and services sold in Finland and in other EU countries during the quarter of a year, itemised by country. If an EU country applies different limits in different business sectors, itemise sales values by sector. If the company has not sold anything, report that the value of sales is 0.
- If you have uploaded data as a CSV file, you will see the data pre-completed on the form in this stage. You can edit the uploaded turnover details.
- Click Next.
When you submit a report on EU sales in the EU VAT scheme for small businesses for the first time after registration, the turnover in the report may be higher or lower than what has actually been generated during the quarter in question.
When you register for the scheme and you are issued an Exempt ID during the same quarter, the turnover information you gave when registering must not be included in your first Q1 report.
Example: You register for the EU VAT scheme for small businesses on 13 January. When registering, you report the previous year's turnover and the current year's turnover up to 12 January. You receive an Exempt ID in February. You must file your first report on EU sales in the EU VAT scheme for small businesses for January–March (Q1) but, exceptionally, you should report the turnover from 13 January to 31 March. Do not report the turnover from 1 January to 12 January because it was included in the notice of registration.
If you receive an Exempt ID in a different quarter from the one in which you registered in the scheme, also report the turnover for the period between the registration and the date when you start using the scheme.
Example: You register for the EU VAT scheme for small businesses on 13 March. When registering, you report the previous year's turnover and the current year's turnover up to 12 March. You receive an Exempt ID in April. You must file your first report on EU sales in the EU VAT scheme for small businesses for April–June (Q2). Report the turnover for both March (13–31 March) and 1 April–30 June.
5. You are now in the next stage, Preview and send.
Recheck the details. If needed, you can edit the details by clicking Edit. Once all the details are correct, select Submit.
In the report on EU sales in the EU VAT scheme for small businesses, you must report all sales in the EU, not only tax-exempt sales included in the scheme. In other words, also report the company’s domestic turnover subject to VAT and the turnover subject to VAT generated in other EU countries. This makes it possible to monitor the turnover threshold in the EU. Enter the turnover subject to VAT without the VAT amount.
Example: A company established in Finland and entered in the VAT register has registered in the EU VAT scheme for small businesses because it applies tax exemption in Estonia and Denmark.
The company has also registered in the VAT special scheme (the Union scheme) because it also conducts distance sales of goods to consumers in Sweden. The company’s turnover in Sweden exceed the Swedish threshold for small businesses, so the company reports and pays the VAT on the sales to Sweden in the special scheme (the Union scheme).
The company reports domestic sales, sales in Sweden and sales in Estonia and Denmark on the report on EU sales in the EU VAT scheme for small businesses. The company can apply tax exemption in Estonia and Denmark only if its total annual turnover in the EU is less than €100,000.
Example: A company established in Finland is registered for VAT in Finland. In addition, it conducts export sales subject to zero VAT from Finland to China and distance sales of goods to consumers in Germany.
The company is registered in the EU VAT scheme for small businesses and applies tax exemption in Germany because its turnover in Germany is below the country’s national threshold for small businesses. The company files a report on EU sales in the EU VAT scheme for small businesses, reporting the sales in Finland (domestic sales without VAT and export sales to China) and the sales in Germany. The company can apply tax exemption in Germany only if its total annual turnover is less than €100,000.
When should a report on EU sales in the EU VAT scheme for small businesses be filed?
The report must be filed for each quarter of a year during which the company has been registered in the scheme. Submit the report in MyTax no later than on the last day of the month following the reported quarter:
- January–March (Q1): on 30 April at the latest
- April–June (Q2): on 31 July at the latest
- July–September (Q3): on 31 October at the latest
- October–December (Q4): on 31 January at the latest
Note that the due date will not be postponed because of a weekend or public holiday.