Value Added Tax was introduced into Finland in 1994, and is termed Arvonlisävero locally.
Finland’s main VAT rules are found within the Values Added Tax Act and VAT Ordinance. The National Board of Taxes publishes regular updates and leaflets on the application of Finnish VAT. Non-resident companies deal with the Tax Office at Unusimaa.
Like all EU member countries, Finland is required to implement the EU VAT laws (Directive) into its local legislation. This governs the broad rules for Finnish VAT registrations, returns, Intrastat, compliance and related declarations.
The requirement to register for Finnish follows the rules for the rest of Europe. Finland is able to deviate within a number of derogations contained with the VAT Directive. The situations in Finland include:
Finland no longer requires non-residents to register for the provision of services in Finland. Typically the customer accounts for these under the reverse charge rules.
Note that providers of electronic, broadcast or telecoms services to consumers in Finland only have to VAT register in one EU country under the MOSS scheme to file a single return covering all 27 member states.
If you do need to VAT register, read our Finnish VAT registration briefing to understand the requirements, including any VAT registration thresholds that may apply.
There may be further exemptions from the requirement to VAT register in Finland that you should consider. Please read our Finnish VAT Reverse Charge briefing.
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