Finland VAT profile
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Finland VAT Profile
| Standard VAT Rate | 25.5% |
| Reduced VAT Rate | 10%, 13.5% |
| EU VAT Number | FI99999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 20,000 Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for non EU companies, unless company has a fixed establishment or domicile in another EU member state. |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: If the annual turnover exceeds EUR 100,000 - Quarterly: If the annual turnover is between EUR 30,000 and EUR 100,000 - Annually: If the annual turnover is lower than EUR 30,000 Filing and Payment Deadline - Monthly and Quarterly filing: 12th of the second month following the reference period. - Annual filing: Last day of February following the reporting year |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: N/A Dispatches: EUR 800,000 Filing Frequency Monthly Filing Deadline 10th working day of the month following the reporting period |
| EC Sales List | |
| EC Purchase List | Thresholds: |
| Other VAT Declarations | Arrivals: N/A |
| Dispatches: EUR 800,000 | |
| Filing Frequency | |
| Monthly | |
| Filing Deadline | |
| 10th working day of the month following the reporting period |
Latest VAT News Finland
Latest tax technology news and blog posts
Finnish VAT rate change to 13.5% approved by parliament
The Finnish parliament has approved a legislative amendment to decrease the VAT rate from 14% to 13.5%. The law is now awaiting the President’s confirmation. The current 14% […]
Finland – Removal of intrastat arrivals obligation
Finland is removing the Intrastat declaration obligation for arrivals of goods starting from the statistical year 2026. This change is part of an EU-wide modernisation effort to […]
Finland – single reference number for tax payments
Finland is currently making significant updates to its payment and tax systems, including the introduction of a single reference number for all business taxes. This move is part of […]