Extract from ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/territorial-status-eu-countries-certain-territories_en, and edited here (removed rows, added columns with Currency and Comments):
Bottom-line: Make SURE to arrange payment of MOMS (VAT) on the Åland side when things are shipped into the islands! It WILL get stuck in Mariehamn until paid. (There are some rules for gifts of lower amount but that research is for another day……)
Checklist for smooth shopping
- When you order goods to the Åland Islands from elsewhere in Finland, check the seller’s tax border number.
- When the seller has a tax border number and VAT is included in the selling price of the goods, you do not need to declare the goods or pay VAT. Instead, your parcel will be delivered to you as before. When a seller has a tax border number, they see to the payment of customs duty to Customs.
- If the seller does not have a tax border number, the goods must be declared and VAT must be paid in connection with customs clearance. This is the procedure regardless of whether the seller has included VAT in the purchase price or not. You can see to customs clearance personally in the Import Declaration Service for private persons, or you can use a representative.
- When you order goods to the Åland Islands from elsewhere in the EU, for example Sweden: remember that, as of the start of July, even small consignments worth no more than 22 euros must be declared and VAT must be paid for them.
This page focuses on taxes et c related to countries and territories in EU. For tourism and traveling, see Kökar – Åland – Finland – section.
Extracts from um.fi/the-special-status-of-the-aland-islands:
More on EU, EEA, EFTA, Nordic Passport Union, …
|Area||EU||EEA||EFTA||Nordic Passport Union|
|Countries||27 countries (2021): Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.||EU +
Iceland, Liechtenstein, and Norway.
(Switzerland has own agreements w/ EU)
|‘Parallel’ to EU, four countries NOT part of EU: Iceland, Liechtenstein, Norway, and Switzerland||The Nordic countries: Iceland, Denmark, Norway, Sweden, and Finland|
|Covers||Oh so many topics from travel, living, taxes, …||Economy, common market, free trade area||Economy, common market, free trade area||Free travel and living|
- EEA (EES in Swedish)
- Nordic Passport Union
- “The Nordic Passport Union allows citizens of the Nordic countries – Iceland, Denmark, Norway, Sweden, and Finland – to travel and reside in another Nordic country (and Svalbard) without any travel documentation (e.g. a passport or national identity card) or a residence permit.”