Home > VAT Country Guide> Finland
Whether you’re a European or non-European company, establishing certain activities in Finland may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Finland.
If you deal with companies in Finland, you may be able to claim a Finnish VAT refund.
In this VAT guide, we have brought together the specific features of the Finnish regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.
With EASYTAX, be 100% VAT compliant, always.
Basic information |
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EU membership | 1995 |
ISO code | FI |
VAT introduced in Finland | 1994 |
VAT name in Finland | Arvonlisävero |
VAT ID format in Finland | FI99999999 |
Territories with special status in Finland | Åland Islands |
VAT rates in Finland |
|
Standard VAT rate | 25,5 % |
Reduced VAT rate (1) | 14 % |
Reduced VAT rate (2) | 10 % |
Super reduced VAT rate | n/a |
VAT parking rate | n/a |
Zero VAT rate | yes |
Thresholds triggering VAT reporting obligations in Finland |
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Intrastat threshold at introduction | 800 000 € |
Intrastat threshold on dispatch | 800 000 € |
Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in Finland |
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Intrastat return | monthly depending on threshold |
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EC Sales List (ESL) return | monthly |
VAT returns | monthly, quarterly , annually |
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Reporting currency | EUR |
VAT-related penalties in Finland |
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Failure to file a VAT return | Declaration filed less than 45 days after the deadline: 3 euros of penalties per day. Declaration filed more than 45 days after the deadline: 135 euros and 2% of the VAT due. The penalty applied per tax per period may not exceed €15,000. |
Late payment of VAT | Late payment interest of 7% per year. |
Failure to report ESL/DEB | A fine of 200 euros per ESL declaration |
Useful links on VAT in Finland |
|
Tax Administration in Finland | Tax authorities |
Ministry of Finance in Finland | Ministry of Finance |
Check a VAT number in Finland | Check a VAT number |
EU VAT Guide | EU VAT Guide |
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Need VAT assistance in Finland? Contact us now.
A foreign company carrying out transactions in Finland subject to Finnish VAT, may be required to appoint a tax representative. Established in Finland, the fiscal representative will fulfill the company’s VAT obligations to the Finnish tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.
Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.
To secure your operations, lighten your company’s administrative burden, and control tax risks in Finland.
Intra-Community and Finnish VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.
Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.
Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Finland, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.
Need a tax representative in Finland? Contact us now.
The VAT rates currently in force in Finland are as follows:
Need a tax representative in Finland? Contact us now.
Do you need a VAT fiscal representative in Finland? Certain operations may require VAT registration and the filing of VAT returns in Finland:
To check whether your activities give rise to VAT obligations in Finland, use our VAT simulator .
Need a VAT tax representative in Finland? Contact us now.
In Finland , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in Finland? Contact us now.
You may need a VAT number in Finland to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.
Finnish VAT is named Arvonlisäveroand the VAT numbers in Finland have the following structure: FI99999999.
The administrations in charge of VAT in Finland are the following: Tax authorities, Ministry of Finance.
VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Finland, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
To check if your activities require VAT identification in Finland, use our VAT simulator or contact us.
Companies with a VAT number in Finlandmust complete and file dVAT decl arations in Finland detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly, quarterly , annually.
Failure to comply with the deadlines imposed by the Finnish authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Finland:
Need VAT assistance in Finland? Contact us now.
In addition to VAT returns, companies may be required to provide the Finnish authorities with Intrastat & EC Sales List returns:
Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.
In principle, a non-resident company in Finland can recover all or part of the VAT incurred on its expenses.
There are three possible scenarios:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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