New legislation changes online alcohol tax responsibility in Finland

Starting today, the taxation of online alcohol sales in Finland undergoes a significant change with the implementation of an amendment to the excise tax law. The new legislation expands the tax liability for buyers.

Previously, the responsibility for paying excise taxes rested primarily with the seller, especially if they influenced the transportation of the goods. Buyers were only liable for taxes when they arranged transportation independently. Under the revised law, buyers may also become responsible for paying the excise tax if the seller has failed to provide advance notification and has not paid the required security for excise tax payments.

The Finnish Tax Administration has previously assessed that the majority of online retailers selling alcohol do not pay excise taxes in Finland.