FinlandVero
Vero permits unequal inventory surpluses and shortages to be offset
Excise inventory differences may be netted only for tax-equivalent products within one period and warehouse or vessel. Any remaining shortage remains taxable.
By Taxxa AI OyPublished 18 August 2026
Vero now permits unexplained excise inventory surpluses and shortages of different sizes to be offset where the products are equivalent for tax purposes.Vero Any remaining negative balance must be declared and taxed.
Vero Its guidance covers alcohol, soft drinks, beverage containers and tobacco, and adds specific treatment for vessels and aircraft in commercial international traffic supplied with products from Finland.
The permission is confined to the same tax period and warehouse.Vero Differences cannot be offset across periods, different tax warehouses or different warehouse types.
Vero For vessels and aircraft, the same principles apply separately to each vessel or aircraft and tax period; balances cannot be pooled across vessels.
Tax equivalence requires more than a similar commercial product.Vero Alcohol products must share the tax-table product group and package size
Vero, and the same alcohol strength where tax is charged per centilitre of ethyl alcohol
Vero. Soft drinks must share the product group and package size.
Vero Tobacco products must share the group, package size and, where tax depends on it, retail price.
Vero
For beverage containers, the drinks must be tax-equivalentVero and the containers must have the same volume and matching treatment under the functioning return-system rules
Vero. Taxable products cannot be offset against exempt products or products outside the relevant tax’s scope. Brand differences and different outer sales packs do not themselves prevent offsetting. Different individual package volumes do.
Vero illustrates the calculation with a shortage of 1,000 units and surpluses of 200, 200 and 100 tax-equivalent units. The resulting 500-unit shortage is declared and taxed. Offsetting is voluntaryVero and is a tax calculation only
Vero: retain the calculation
Vero with the excise records and identify the products and differences combined
Vero. Actual inventory records must separately be corrected to reflect the quantities found.
Vero
The cause of a difference must first be investigated, or the records must explain why reasonable investigation was not possible.Vero A documented error is attributed to the period in which it occurred, with a correction return for an earlier period where needed. An unexplained shortage is ordinarily declared for the period of discovery, subject to the permitted offsetting rules.
Vero An inventory list alone does not establish the cause.
The new vessel section also requires evidence of tax-free provisioning and use; unexplained losses can create an excise liability. Documented qualifying destruction or irreversible loss is treated separately under the statutory conditions.
The legal basis is the Excise Duty Act; the guidance cites sections 7–10, 12, 13, 15, 19, 20, 89 and 99.
Check product-level tax equivalence before netting unexplained differences, retain the calculation, and declare any remaining shortage.