A VAT refund guide to Finland
Which countries have reciprocity with Finland?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Finland?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 25.50% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Arvonlisävero (ALV) |
| VAT number format | FI 12345678 / 1234567-8 (8 digits in either of these formats) |
| Exemptions | Entertainment, Food, Drink & Restaurant services |
| Key Deadlines | 30th September (8th directive) and 30th June (13th directive) |
| Threshold |
Non-simplified – More than EUR 400 (including VAT) Simplified –EUR 400 or less (including VAT) Super simplified – Not applicable to this VAT scheme |
| Electronic Invoicing | Currently, electronic invoicing is only mandated for B2G transactions and voluntary for B2B transactions at the buyer’s request, but will become mandatory in the near future |
Frequently Asked Questions
1. Are there VAT reporting requirements in Finland that affect foreign VAT refund claims?
Foreign businesses claiming a VAT refund in Finland under the 8th or 13th Directive do not file VAT returns or EC Sales Lists unless they have a Finland VAT registration. However, correct invoicing and the use of the appropriate Finland VAT code and VAT rates in Finland are essential for a successful refund claim. Refund applications must be supported by valid documentation and submitted within the relevant deadline to avoid rejection or delays. A Finland VAT calculator can help estimate reclaimable amounts.
2. What specific VAT risks should foreign businesses consider when operating in Finland?
Foreign businesses supplying goods or services in Finland may be required to obtain Finland VAT registration. Key risks include misapplying Finland VAT rates, using incorrect Finland VAT codes, or overlooking a potential Finland VAT increase, all of which can lead to compliance issues or audits.
Explore VAT reclaim opportunities in
Nearby Countries
Sweden
Estonia
Latvia
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