see also :
INTRASTAT in Finland
VAT rates in Finland

Is fiscal representative compulsory in Finland ?

Finland is a European Union Member State. If your business is established in another European Country appointing a tax agent or VA representative is not compulsory.

Finland yes REQUIRES a tax representative for non EU businesses.

When and how do you have to register for VAT as taxpayer?

Registration in Finland is made in two ways. The first layer is a simple identification for tax purposes : you get your TIN (Tax Indentification Number). It may be for customs needs (your business buys/sells within exempted areas or bonded warehouses, or IntraCommunity purchases. It is just as simple and limited to a Tax number.

A second layer is requested for businesses triggering « right to deduct » and this means the business is performing operations for which it has rights and duties :
– the business has to submit periodical returns to report local operations
– the business has no more access to VAT refund through transnational web portal or 13th Directive, but reports VAT on purchases directly on the form(s) () provided by in Finland like other established companies.

This « trigger » is activated when :
– you deliver goods to individual particulars in Finland and do not / cannot opt for the Distance Sales Threshold relief.
– you move goods from Finland to another State, being third country or Member state.

In most cases your VAT number in Finland will be similar to 1234567-8 (used for domestic trade, imports and exports)

FI12345678 (used for intra-Community

trade).

What is the threshold for deliveries to particulars individuals in  Finland ?

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.)

Once registered for VAT with right to deduct, which VAT should your business apply in  Finland ?

Standard VAT rate in Finland is 24%, while intermediate rate is  -. On the other hand, reduced rate is 10% and 14%.

Application of Article 37 and 109 to 122 of the VAT Directive in Finland : zero-rated; exempt; exempt with credit

Please note that we open access to a detailed table of VAT rates per goods and services in Finland :
See our section https://becompliant.tax/vat-rates-finland

What is the scope of a fiscal representative in Finland?

Fiscal representative should always diagnose your operations in Finland and establish clearly and by written :
1- What your transactions are
2- Where your transactions must be reported : territoriality
3- what are your liabilities in the reporting territory : VAT? ECSL? Intrastat?
4- what are the conditions in which you must charge or exempt VAT in your invoices
5- provide you with a reporting agenda

What form for VAT returns and when to submit in Finland ?

Your fiscal representative in Finland will have to submit periodically on your behalf.
The VAT form you are expected to submit in Finland :
In Finland, the periodicity of VAT (locally called Arvonlisävero) is as follows :

Monthly VAT returns in Finland  are due  12th of the following 2nd month of reference period, always that Default
Your VAT payment is due :  same as return.

Quarterly VAT returns in Finland  are due  12th of the following 2nd month of reference period, always that Choice by administration : net turnover < 100 000 € unless neglected previous tax return (see Form 4071e)
Your VAT payment is due :  Same as return.

Yearly VAT returns in Finland  are due  12th of the following 2nd month of reference period, always that Choice by administration : net turnover < 30 000 € unless neglected previous tax return (see Form 4071e)
Your VAT payment is due :  12th of the following month of reference period for return and payment.

What are the E/ICSL a fiscal representative submits in Finland ?

The ECSL  you are expected to submit in Finland : 20th of following month

Intrastat

Your statistical declarations (Intrastat) in Finland : 10th of following month

What are the late registration penalties in Finland ?

Returns :

– late : 3 € per day until filling up to maximum € 135. After 42 days, a additionnal 2% of the payable VAT amount. Maximum penalty is set to € 15 000

– unsubmitted : Maximum penalty is set to € 15 000

Payment :

– late : 7% interest annual rate

 Where to find official information about VAT in Finland

Finland transposed the European Directive into national regulation VAT Act of 30 December 1993 (1501/1993).
The Revenue administration responsible for VAT in Finland is :
Finnish Ministry of Finance and National

Board of Taxes : Verohallinto (http://www.vero.fi).

VAT and INTRASTAT compliance in Finland

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