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 VAT refund. Finnish
Here you can find the specifics of VAT regulations in Finland, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
|VAT introduced in Finland||1994|
|Nom de la TVA in Finland||Arvonlisävero|
|VAT ID format in Finland||FI99999999|
|Territories with special status in Finland||Åland Islands|
VAT rates in Finland
|Standard VAT rate||24 %|
|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||700 000 EUR|
|Intrastat threshold on dispatch||700 000 EUR|
|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|
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 cannot exceed 15,000 euros.|
|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|
Les taux de TVA actuellement en vigueur in Finland sont les suivants:
Certain transactions in Europe may require VAT registration and the filing of VAT returns in Finland:
In Finland , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
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. To check if your activities require VAT identification in Finland, use our VAT simulator or contact us.
VAT Finnish is named Arvonlisäveroand the VAT numbers in Finland have the following structure: FI99999999.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Finlandyou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Finland must complete and submit VAT returns in Finland detailing all taxable income (sales) and expenses (costs), with the following periodicity: 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:
In addition to VAT returns, companies may be required to provide the Finnish authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Finland can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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