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2024 Guide – VAT in Finland

Appoint a fiscal representative in Finlandand make sure to be 100% VAT compliant

VAT in 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
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
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
Intrastat return monthly depending on threshold
EC Sales List (ESL) return monthly
VAT returns monthly, quarterly , annually
Reporting currency EUR

VAT-related penalties in Finland
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
Need VAT assistance in Finland? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

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”.

Why entrust your VAT obligations in Finland to a tax representative?

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.

For VAT compliance in Finland, choose EASYTAX

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.

Finland has been a member of the European Union and the Eurozone since 1995.

Finland’s key economic sector is industry, mainly wood, metals, engineering, telecommunications and electronics. The telecommunications and electronics industries are now the largest exporters.

Finnish Value Added Tax legislation is governed by the Value Added Tax Act no. 1501 of December 30, 1993, and by European VAT Directives.

All foreign traders making intra-Community purchases or supplies in Finland are required to file VAT returns. Foreign traders making so-called zero-rated sales in Finland must register as taxable persons in Finland in order to receive a VAT refund on purchases made in Finland subject to VAT.
These diverse activities make the use of a tax representative in Finland essential.

The VAT rates currently in force in Finland are as follows:

  • 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

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.

When do e-sellers need to register for a VAT number in Finland?

In Finland , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in Finland via the One Stop Shop.
  • or when they hold a stock of goods in Finland and must report the stock supply transactions.

What are the VAT obligations for e-traders in Finland ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in Finland: standard rate (25,5 %), reduced rates 1 and 2 (14 % and 10 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Finland.

Find out more:

Need a VAT tax representative in Finland? Contact us now.

Why identify yourself to VAT in Finland?

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.

How do I get a VAT number in Finland?

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:

  • Penalties for failure to file a VAT return in Finland: 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.
  • Penalties for late payment of VAT in Finland: Late payment interest of 7% per year.

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:

  • Intrastat returns enable the Finnish authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    – Intrastat threshold at introduction in Finland (800 000 € excl.VAT per annum)
    – Intrastat threshold on dispatch in Finland (800 000 € excl.VAT per annum).
    Failure to comply with the deadlines imposed by the Finnish authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Finland are for tax purposes.
    Failure to comply with the deadlines imposed by the Finnish authorities for the filing of these ESL returns wil incur a penalty payment for the company.

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:

  • The company is established within the European Union or not, is already registered for VAT in Finland, or is obliged to register for VAT in Finland. In this case, it must apply for a VAT refund via the periodic VAT return filed in Finland, according to a periodicity: monthly, quarterly , annually.
  • The company is established within the European Union, is not registered for VAT in Finland and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Finland. In this case, they must use the services of a fiscal representative to carry out what is required by the Finnish authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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