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Companies and organisations

  • A special scheme known as the 'Electronic services scheme' is provided for VAT-liable businesses in the EU and outside the EU and will come into force 1 January 2015. For this purpose, EU and non-EU businesses will use a Web portal in the Member State in which they are identified to declare the VAT due in the Member State of their customer.
  • The new version of the instructions is designed to make it easier for the filers to compare their own circumstances against the set criteria in order to see whether the documentation requirement concerns them.
  • A number of amendments in VAT will come into force from the beginning of 2013. All VAT rates are increased by one percentage point. Moreover, there will be changes regarding the invoicing, the minimum amount of VAT payable for the goods imported to Finland, the rules on long-term leasing of means of transport, and the rules governing appeals made by the VAT payers.

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