Can I invoice consumers in the EU through the service?

Yes, you can invoice consumers in the EU through our service. You can also use the sales report to record revenue received from consumers in the EU. In this context, "consumers" refers to customers who are not subject to value-added tax, meaning those who do not have a VAT number. Please note, however, that you must be registered for VAT in order for your foreign income to be eligible for our service.

Income from abroad is included in our standard service fee, and no separate surcharge is applied. Invoices and receipts issued to consumers in the EU are subject to the applicable Finnish value-added tax (usually 25.5%). Therefore, sales to consumers are not VAT-exempt nor subject to the reverse charge mechanism. You do not need to file a summary report on these sales with the Tax Administration.

Are there any restrictions on selling to consumers in the EU?

Yes, there are some restrictions on sales. You can sell standard services to consumers in the EU (excluding Finland) without any upper limit on the amount in euros.

However, there is a €10,000 threshold within the EU for the sale of products and certain electronic services. Sales to all EU countries except Finland are included in this threshold. If this threshold is exceeded, you must register for VAT in the countries where you sell your goods, or alternatively, join the special VAT scheme (OSS, or One-Stop-Shop).

Unfortunately, our service does not support either option. If the threshold is exceeded, you will not be able to continue using the service in these sales situations.

Electronic service

Electronic services, as well as telecommunications and broadcasting services within the EU, constitute an exception to the service threshold for consumer sales.

Electronic services refer to automated services that require little or no human involvement to be provided.

Telecommunications and broadcasting services

Telecommunications services refer, for example, to the provision of access to data networks.

Broadcasting services, on the other hand, refer to the transmission of radio or television content to a wide audience. Audio and audiovisual content published exclusively online does not constitute a broadcasting service.