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Apžvalga Suomija PVM

If your company is not established in Finland and is providing ‘taxable supplies’ of goods or services in Finland, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Finland evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Finland that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Finland from outside the EU;
  • Goods being bought or sold in Finland;
  • Selling goods from Finland that are delivered to customers out with Finland (this applies to business or private customers);
  • Obtaining goods in Finland from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Finland for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Finland, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Finland, you should contact amavat® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
24% (Standard)
10/14% (Reduced)
FI12345678 € 35,000 € 800,000 (Arrivals)
€ 800,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.02.2024.

Additional VAT information for Finland

‘VAT Return’ Periods
Monthly
Quarterly - if your annual turnover is between € 25,000.00 and € 50,000.00
Yearly - if your annual turnover is lower than € 25,000.00

‘Annual Returns’
Not required

‘EC Sales Lists’ frequency
Monthly

‘EC Purchase Lists’
Not required

Additional reporting requirements
Not required

‘Extended Reverse Charge’
The reverse charge relates to supplies made by a non-established business to a VAT registered business in Finland. The extended reverse charge applies to certain domestic transactions, for instance construction services and sales of emission rights. Please contact amavat® if you would like further information of how the extended reverse charge applies in Finland.

‘Fiscal Representation’
A business established in a country out with the EU must retain a tax representative to register for VAT in Finland, if it is registering willingly. If the non-established business is obliged to be registered, at that time the selection of a tax representative is not required.

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