New tax regulations for online alcohol sales take effect in Finland

Starting today, the taxation of online alcohol sales will change as a new amendment to the excise tax law takes effect, expanding the buyer’s tax liability. Previously, sellers were responsible for paying excise taxes if they had any involvement in the transportation of the goods. Buyers were only liable for the taxes if they arranged transportation independently.

Under the new legislation, buyers may also become responsible for paying excise taxes if the seller has not submitted a preliminary declaration and provided a guarantee for the payment of the excise taxes. The Finnish Tax Administration has previously estimated that the majority of stores selling alcohol online have not been paying excise taxes in Finland.

This legal adjustment seeks to enhance compliance among online sellers and ensure that the required taxes are paid, ultimately aiming to level the playing field between physical and online sales in the alcohol market.