Restrictions in international sales
This article is about OP Light Entrepreneur service (with business id).
International sales are possible in the service only to certain countries outside Finland. This article explains the key restrictions in international sales and related invoicing in the OP Light Entrepreneur service.
International sales and invoicing are currently possible to certain EU countries
In the service, sales are possible to the following EU countries:
- Netherlands
- Belgium
- Spain
- Ireland
- Italy
- Austria
- Greece
- Croatia
- Cyprus
- Latvia
- Lithuania
- Luxembourg
- Malta
- Portugal
- Poland
- France
- Romania
- Sweden
- Germany
- Slovakia
- Slovenia
- Denmark
- Czechia
- Hungary
- Estonia
In the service, international sales and related invoicing are currently not possible to countries outside the EU, such as to the following countries or areas:
- United States
- Norway
- Iceland
- Switzerland
- Bulgaria
- Russia
- Ukraine
- Åland Islands
In the case of the Åland Islands, only sales of services are possible as this is treated as domestic sales.
Sales to EU consumers are possible to up to 10 000 € annually
When you sell products or digital products to consumers in the EU, you can invoice your sales using the Finnish VAT rate to up to 10 000 € a year due to the OSS (One Stop Shop) limit. The limit applies to all EU countries in total. The limit does not apply to sales in Finland or to sales of services.
When your sales to consumers in the EU (excluding Finland) exceed 10 000 € you must register for the OSS system and invoice your sales using the VAT rate of the buyer's country. In this case, you need to find out the VAT rate in the buyer's country and invoice your sales using this rate. This is unfortunately not possible in the OP Light Entrepreneur service.
Your business must be in the VAT register before you can invoice international customers
You cannot invoice internationally without VAT registration. We require that your business is registered for VAT so that the sales can be reported correctly on your VAT return and EU Recapitulative Statement.
Only sales of services are possible to the Åland Islands
The Åland Islands are a special case in terms of value added tax, as a result of which sales of goods within or to the Åland Islands are not possible in the service. Sales of services to the Åland Islands are still possible, as this is treated as domestic sales and invoiced normally using the Finnish VAT rate.