FinlandVero
Online alcohol buyers face excise bills as joint liability bites
Verohallinto has assessed excise on about 70 online buyers this autumn under joint liability with defaulting sellers, with more decisions coming; assessed amounts typically a few hundred euros.
By Taxxa AI OyPublished 26 October 2026
Industry: Retail trade, except of motor vehicles and motorcycles
Buyers who ordered alcohol from online shops are receiving excise bills long after the purchase.Vero In a release dated 26 October 2026 Verohallinto says it has assessed excise on about 70 online buyers this autumn on the basis of joint liability
Vero, and more decisions are on the way as several tax audits are in progress and surveillance of online alcohol trade is being stepped up toward the year end. The excise imposed on buyers in the completed autumn decisions has typically amounted to a few hundred euros.
The buyer is jointly liable with the seller for the tax if the seller does not pay what it owes.Vero Excise on alcohol ordered online belongs to the seller where the seller sends or transports the goods to Finland or even indirectly takes part in the transport arrangements.
Vero It belongs to the buyer where the buyer arranged transport for the order independently and the seller took no part in dispatch or transport.
Vero Since the September 2024 amendment to the valmisteverotuslaki, the buyer is additionally liable
Vero where the seller has neglected its tax obligations for the order
Vero, so a tax bill can arrive long after the purchase even where the primary liability for the excise lay with the seller.
Verohallinto monitors online trade in real time on the basis of Customs observations at import and retrospectively by comparing data obtained through international information exchange against declarations filed. According to Verohallinto, most distance sellers leave the excise on Finns' online purchases unpaid: even where excise was paid in another country, it must still be paid to Finland if the drinks are handed over to the customer in FinlandVero. A compliant minority pays it to Finland directly or through a fiscal representative.
A low price is often the tell. Verohallinto advises buyers to check with the seller that the seller pays the excise to Finland, while noting the buyer can never be fully certain, since no register confirms whether an advance notification was filed and a guarantee paid. As a rule of thumb, where the obligations are handled the shop price sits close to the price of corresponding products sold in Finland, and a price clearly below Finnish levels suggests the obligations are being avoided. In practice the excise can double the price of the order.
A buyer who arranges transport independently must file the advance notification with Verohallinto in OmaVero and pay the guaranteeVero, and both such buyers and distance sellers must pass the excise identifier number to the carrier for presentation to Customs or Verohallinto on request
Vero.
The liability rests on the September 2024 amendment to the valmisteverotuslaki extending buyer liabilityVero, in force from 1 September 2024
Vero for orders made on or after that date
Vero.
Before ordering alcohol from a foreign webshop, ask the seller whether Finnish excise is paid and treat a price far below Finnish levels as a warning sign; if you arrange transport yourself, file the advance notification and pay the guarantee in OmaVero.