Paper customs statements end 29 December; switch to e-invoice

Tulli will stop sending periodic customs statements as paper letters after 29 December 2026, and will also stop delivering them to Suomi.fi-viestit and Omaposti. Credit customers must switch to the Omat tiedot service or to e-invoicing to keep receiving them without interruptionTulli.

The statements at issue are jaksoerittelyt, consolidated periodic statements in which a company holding a comprehensive guarantee authorisation and a deferment authorisation can pay duties, taxes and charges falling due together from several customs, taxation and payment decisions at once. Tulli sends the last letters on 29 December 2026. At the same time delivery to the Suomi.fi messages service and to Omaposti ends. Going forward the statements are available in the Omat tiedot service or as e-invoices. Since November 2025 they have been retrievable as pdf documents in Omat tiedot, appearing for download on the Tuesday of the week before the due date. Tulli continues e-invoice delivery as before and recommends e-invoicing wherever possible. Statements whose e-invoice delivery fails will still be sent as paper lettersTulli.

The practical step is to make sure the e-invoice address works. Tulli sends the statement as an e-invoice through its operator to partner operators, and routes it by the address given in the customs declaration with the FIVER additional-information code, or otherwise to the e-invoice address in Tulli's customer register or the branch postal address from the declaration's branch identifier. Companies that enabled Suomi.fi messages receive it there when no e-invoice address was given anywhere, while a malformed address or a mismatch with the business ID sends it to the branch postal address, and a declaration without a branch identifier sends it to the head office in the business register. As a last resort it goes by post. Tulli primarily recommends registering the e-invoice address and the operator identifier in its customer register, using an OVT identifier, a qualified OVT identifier with a short numeric suffix, a TE-prefixed OVT identifier or an IBAN. Addresses are kept current in Omat tiedot under the branch-information tab, which needs the customer-data maintenance authorisation, or by an emailed change request to the permit centre stating the old and new addresses, the new operator and the company and branch identifiers concerned, though emailed requests take time.

The rhythm around the statement is unchanged. Goods released in week 1 generate a statement sent on the Tuesday of week 4, due on the Friday of week 5, with a ten-day payment period from the invoice date; a posted Economy letter arrives more slowly than an e-invoice. Maritime charges for a vessel arriving in week 1 fall due on the Friday of week 8. Late payment triggers a surcharge on national taxes or interest on arrears. Where a direct representative lodged the declaration the statement goes to the company, and where an indirect representative or a direct representative under guarantor liability acted it goes to the representative. Single invoices remain available as pdf documents attached to declarations in Tulliselvityspalvelu and carry the same due date; an invoice paid as a single invoice more than ten days early does not appear on the statement, and one that still appears must be deducted from the statement total.

Credit customers that still receive statements on paper, through Suomi.fi messages or through Omaposti should therefore register an e-invoice address or start retrieving the pdf in Omat tiedotTulli. Questions go to yritysneuvonta@tulli.fi and to Tulli's payments service.

Legal basis: the Tulli customer notice ending letter delivery of jaksoerittelyt at the turn of 2026-2027, with the standing jaksoerittely guidance on authorisations, routing, billing rhythm and e-invoicing.