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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.
There are numerous circumstances in Finland that can generate the responsibility to register for VAT. Below are some of the most common cases:
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||VAT No. Format||Distance Selling Threshold||Intrastat Threshold|
|FI12345678||€ 35,000||€ 600,000 (Arrivals)
€ 600,000 (Dispatches)
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.
‘VAT Return’ Periods
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
‘EC Sales Lists’ frequency
‘EC Purchase Lists’
Additional reporting requirements
‘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.
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.