see also :
INTRASTAT in Finland
VAT rates in Finland

GENERIC INFORMATION

Finland is a European Union Member State

Main source :
http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=265/1167609600&taxType=VAT

VAT local name :
Arvonlisävero

VAT number format in Finland :
1234567-8 (used for domestic trade, imports and exports)
FI12345678 (used for intra-Community trade)

Date of introduction of VAT in Finland :
1 June 1994

Local transposition of EU Directive :
VAT Act of 30 December 1993 (1501/1993).

Competent authority :
Finnish Ministry of Finance and National
Board of Taxes (Verohallinto)
(http://www.vero.fi)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
https://www.vero.fi/en/detailed-guidance/guidance/48697/vat_registration_of_foreigners_in_finla2/
Start-up notification forms (Y forms) are available from local tax offices, the National Board of Patents and Registration of Finland, ELY Centres, local register offices, and at www.ytj.fi.

HOW VAT IS APPLIED IN Finland

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in Finland :
See our section detailed VAT rates in Finland

INTRASTAT and EUROPEAN SALES LIST IN Finland

Form and submission of ECSL in Finland :
20th of following month
Form and submission of Intrastat in Finland :
10th of following month

VAT COMPLIANCE IN Finland

Form name(s) : See Mytax
Guidance for VAT filing and payment

Monthly VAT returns :

Conditions to submit monthly returns in Finland :
Default
Due date of monthly returns in Finland :
12th of the following 2nd month of reference period
When to pay VAT under monthly return scheme in Finland :
same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Finland :
Choice by administration : net turnover < 100 000 € unless neglected previous tax return (see Form 4071e)
Due date of quarterly returns in Finland :
12th of the following 2nd month of reference period
When to pay VAT under quarterly return scheme in Finland :
Same as return

Yearly VAT returns :

Conditions to submit yearly returns in Finland :
Choice by administration : net turnover < 30 000 € unless neglected previous tax return (see Form 4071e)
Due date of yearly returns in Finland :
12th of the following month of reference period for return and payment

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 10,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in Finland

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