Export customers

An export customer is a customer located outside Finland to whom sales are made without Finnish VAT and without the Valvira licence requirement. Export customers include both customers in EU countries (intra-EU sales) and customers outside the EU (exports).

Otherwise export customers work in the same way as domestic customers: you can create shipments and invoices for them. The main differences are:

• an export customer does not need a Valvira alcohol licence
• the sales are VAT-free (0 %)
• the delivery location is outside Finland.

A single export batch can also be recorded directly from the warehouse on the warehouse's Export sales tab (see Warehouses). Export sales customers are light, separate records that are not shown in the customer register, and no shipments, shipping documents or invoices are created for them. Use an export customer if you sell to the customer regularly or need shipping documents and an invoice.

Creating an export customer

1. Go to the Customers page.
2. Press the button Create export customer. (You still create a domestic customer with the button create new customer.)
3. Fill in the customer's details:
   • Name (required)
   • Destination country (required) — choose the country from the menu. The countries are divided into EU countries and Non-EU countries. The chosen country determines whether the sale is handled as an intra-EU sale or as an export outside the EU.
   • VAT number (VAT) — the EU customer's VAT identification number (e.g. DE123456789). Needed for reporting intra-EU sales.
   • Registration number — the customer's local company ID (optional). Unlike for domestic customers, this is not checked against the format of a Finnish Business ID.
   • Email address and Postal address (also Address line 2).
4. Save with the button Create export customer.

The system automatically marks the customer as an export customer (EU or non-EU) based on the chosen destination country. The destination country cannot be Finland, and it cannot be changed on the customer's page: the Home tab shows the country, but the other details can be edited as for a domestic customer. No credit check is made for an export customer.

Note: For shipments, the customer must have at least one delivery location. You can create it on the customer's Delivery locations tab with the Create new delivery location button or directly in the new shipment form. An export customer's delivery location is given a name, an address (including address line 2) and a Country. The country is required, and it cannot be Finland. The delivery location's country determines the export country used in reporting to the authorities.

The export customer's delivery location is chosen when the shipment is created. The delivery location can be changed with the edit link on the shipment page, which opens the export delivery location form (name, address and country).

Shipments to an export customer

A shipment to an export customer is created in the same way as for domestic customers. Note:

• An export customer's shipment does not need a Valvira licence number. The system automatically classifies the shipment as an export (Valvira ID code 03 = for export) and records the delivery location's country (or, if it has none, the customer's destination country) as the export country.
• When the shipment is marked as delivered, the tax entries created from it are shown correctly in the reports to the authorities (see below).
• The destination country is printed in the recipient's details on the shipping documents (packing list, delivery instructions).

If necessary, you can also set another Valvira ID code for a shipment in progress (e.g. 04 tax free, 02 to a diplomatic mission) on the Valvira reporting row of the shipment page, in which case it replaces the automatic export classification.

EMCS: If your account uses the Finnish Tax Administration's EMCS interface, an EU customer's shipment cannot be marked as delivered until an electronic administrative document (e-AD) has been submitted for it and an ARC has been received. The shipment page then shows the note EMCS e-AD (ARC) missing. The shipment can still be locked and picked before that. The EMCS functions (submitting the e-AD, checking its status, recording the receipt and cancelling) are available only through the AI assistant, not on BrewOS's pages.

Invoicing and VAT

When you create an invoice for an export customer, BrewOS sets the rows' VAT to 0 % and records the basis for the exemption automatically:

• EU customers: Intra-EU sale (goods), section 72 a of the VAT Act
• Non-EU customers: Export outside the EU, section 70 of the VAT Act

The invoice can be sent to ProCountor, Netvisor or Fennoa also without the customer's e-invoice address — foreign customers usually do not have one. A Maventa e-invoice cannot be used without an e-invoice address; in that case the invoice is printed or delivered to the customer some other way.

Reporting to the authorities

Export sales are automatically taken into account correctly in the reports:

• Valvira's delivery report: export rows are reported by destination/export country.
• Excise duty return: exports are excise duty free and are reported as tax-free exports (item 171B). Exports are not counted in taxable sales.
• Beverage packaging tax: exports are exempt from beverage packaging tax, so export shipments do not accrue beverage packaging tax.
• VAT (the bookkeeping VAT breakdown): VAT-free export rows are itemised on rows of their own according to the basis for exemption (intra-EU sale / export).
• Intra-EU sales: the VAT-free sales to EU customers can be compiled monthly by the customer's VAT number for the EC sales list (yhteenvetoilmoitus) with the EU sales list report of the AI assistant. However, BrewOS does not check VAT numbers in the VIES service, and it does not send the EC sales list on your behalf.