EU VAT registration - VAT in Finland

Informacyjnie:

In 1994, Finland adopted regulations on value added tax (VAT) in line with those in force in the European Union. The exception is the exclusion of the Åland Islands from the EU tax area. However, the same Finnish VAT rules apply in internal trade between the Åland Islands and the rest of Finland. Only in relation to other EU members Islands are treated as territory in a third country.

The basic VAT rate is 24 percent. There are also two reduced rates that apply to the following goods and services:

• 14 percent for groceries, excluding live animals, catering services, drinking water, alcoholic beverages and tobacco products

• 10 percent for medicine, books, cinema performances, passenger transport, hotels and other housing services, entrance fees (theaters, circuses, music and dance performances, sporting events, zoos, museums and other similar events and institutions).

VAT registration in Finland for companies:

Foreign companies can register for VAT purposes in Finland without having to set up a local company, i.e. you can register as a non-resident. There is no VAT threshold in Finland for registering foreign entrepreneurs. However, an application for a VAT number must be received by the appropriate department no later than 30 days from the first taxable supply. This also applies when foreign companies make intra-Community supplies of goods. If you know that you need to register VAT in Finland, do not hesitate and  contact us. and we will help you.

When is VAT registration in Finland required?

⇒ import of goods sent to the European Union via Finland;

⇒ zakup i sprzedaż produktów na terenie Finlandii;

⇒ magazynowanie towarów w Finlandii;

⇒ purchase and sale of products in Finland;

⇒ warehousing goods in Finland;

⇒ sale of goods from Finland to other EU countries;

⇒ sending goods between and to another EU member state (intra-Community supplies)

⇒ organization of live events (conferences related to art or education) in Finland;

⇒ own delivery of goods.