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This guide provides a detailed overview of VAT (Value Added Tax) in Finland, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Finland or with Finnish customers.
Finland’s VAT system, governed by the Finnish VAT Act (Arvonlisäverolaki), aligns with the EU VAT Directive. VAT applies to most goods and services supplied within Finland, as well as on imports.
Euro (€)
FI followed by 8 digits (e.g., FI12345678)
Yes, required for non-EU businesses conducting taxable activities.
Yes, available for businesses below the small business threshold.
| Rate | Rate Type | Description |
| 24% | Standard Rate | Applies to most goods and services |
| 14% | Reduced Rate | Applies to foodstuffs, restaurant, and catering services |
| 10% | Reduced Rate | Applies to books, pharmaceuticals, and certain cultural services |
| 0% | Zero Rate | Applies to the sale of sea-going vessels, and exports |
| Business Type | VAT Registration Threshold |
| Resident Businesses | EUR 15,000 per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Finland |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 12th day of the following month | 12th day of the following month |
| Quarterly | 12th day of the month following the quarter | 12th day of the month following the quarter |
| Annual | February 28 of the following year | February 28 of the following year |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 24% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Finland applies VAT on digital services based on the consumer’s location, typically utilizing the OSS system for EU cross-border services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
Finland mandates e-invoicing for B2G (business-to-government) transactions. E-invoices must comply with the EU standard format and include VAT details.
Finland requires digital reporting of VAT-related transactions, with businesses submitting VAT data electronically to the Finnish Tax Administration.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Finnish VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
