Service and product sales to other EU countries

You can sell services or products in the EU through the UKKO Entrepreneur service. UKKO Foreign Trade is an add-on service that costs 10 eur + VAT / 30 days that you can activate in the settings of the UKKO- service under "Manage Subscription’’. Additional service available in the browser version.

Service and product sales to businesses

Creating an invoice in UKKO service:

• Add the company's contact information and VAT number to the invoice.
• Specify what has been sold: a service (e.g. consulting services) or a physical product.
• The invoice should state VAT 0%, and the reason for VAT exemption should be selected as either EU service sales or EU intra-community supply (goods sales).
• Include the delivery date on the invoice – this indicates when the work was performed. For example, if you are invoicing for work done in August, specify a date in August as the delivery date, according to the following guidelines:
  • For service sales, the sale is allocated to the month the service was performed.
  • Goods sales within the EU are typically reported in the month following the delivery. However, if the invoice is issued during the delivery month, the sale is allocated to that delivery month.

Note: If the buyer is not VAT liable, the invoice must include Finnish VAT.

Adding a sales report or other type of sales invoice to the UKKO Entrepreneur service:

• Add the sales report/invoice.
• Set the date to the month the work was performed.
• Select the accounting type as "sales," the country of purchase as an EU country, and specify "business" as the buyer type, then add the buyer’s VAT number.

The sales report/invoice must show the buyer’s information (company name, VAT number, and address details), what has been sold, a note about the reverse charge VAT, and the amount of the invoice.

Below an example:

VAT Recapitulative Statement:

In addition to the VAT return, a separate VAT recapitulative statement must be submitted to the Tax Administration for the months in which you have had EU sales. We will submit the VAT recapitulative statements on your behalf, when you have the foreign trade add-on service activated on your UKKO account.

The deadline for the VAT recapitulative statement is always the 20th of the following month. Therefore, please make sure to invoice the previous month’s work no later than when confirming your voucher period. For example, work done in August must be invoiced and added to the UKKO service by September 15th at the latest to ensure we have enough time to submit the recapitulative statement to the Tax Administration on time.

If the EU recapitulative statement is not submitted or is submitted late, the Tax Administration may impose a penalty fee.

Sales to Private Individuals in Other EU Countries:

When invoicing private individuals in other EU countries, Finnish VAT must be added to the invoice.

Note: If you sell telecommunications, broadcasting, or electronic services or goods to consumers in other EU countries exceeding €10,000 per year, you must register for the One Stop Shop (OSS) VAT scheme. In this case, the UKKO service is not suitable for your business.