VAT refund application, NATO international military staff and other institutions (Form 6170e), instructions for filling out the form
You can use this form to request a VAT refund from Finland if you are entitled to receive a refund under the North Atlantic treaty, the Paris protocol and the Supplementary Agreement. You can use this form for VAT refunding also if you are part of the forces of other EU Member States and other states in the North Atlantic treaty.
Complete the form in English, Swedish or Finnish. You can either type or write by hand, but make sure the text is easy to read.
Fill in all the fields. If you submit the application yourself instead of using the services of a representative, you do not need to fill in the information on your representative.
The form is available for downloading on our Forms page. After completing the application form, please send it by post to the address stated on it.
Detailed instructions
Applicant
Write the applicant’s official name (organisations) or the applicant’s family name and first and middle names (individuals) into the appropriate fields. Also enter the applicant’s ID code. Select the ID type by ticking one of the options given. Enter the ID code in the Applicant’s ID code field at the top of each page of the application.
If the applicant is an individual, they should primarily enter their Finnish personal identity code if they have one. If the applicant does not have a Finnish personal identity code, they should enter their ID code or tax identification number (TIN) in their home country. Other applicants (organisations) should enter their VAT number or tax registration number, such as trade register number. The ID code must be the same as the one stated on the certification attached to the application to prove the applicant’s right to apply for a refund.
Further, individuals must always include their date of birth and citizenship. Other applicants must enter their home country. Also submit the applicant’s contact information, such as address, postal code, post office, country, email address and phone number.
Fill in all the address and contact information fields carefully to make sure any decisions and information requests sent by post will arrive at the right address. In some situations, we may also contact the applicant by phone or email about the application.
Always attach a certification to prove that the applicant is entitled to a refund based on the North Atlantic treaty, the Paris protocol and the Supplementary Agreement. For example, a photocopy of the applicant’s personal ID card issued by the Finnish Defence Forces is accepted as the appropriate certification referred to above.
Representative
Fill in this section only if you fill out the form in your capacity as the applicant’s representative.
In addition to your official name and contact information, submit the VAT number, tax registration number or other ID code issued by a registration authority of your home country. If you do not have a VAT number or tax registration number, for reasons including the practices of your home country’s authorities, enter the trade register number of your business entity.
Select the ID type by ticking one of the options given.
Fill in all the address and contact information fields carefully to make sure any decisions and information requests sent by post will arrive at the right address. We may contact you by telephone or email for further information on an application that you, the applicant’s representative, had filed.
Attach the authorisation you have received from the applicant and tick the box indicating that a letter of authorisation is attached.
Refund period
The period for which you apply for refund must be a quarter i.e., three consecutive full months. The months must be within the same calendar year.
The application period must always consist of full calendar months. Enter the start and end dates in the ddmmyyyy–ddmmyyyy format, 01012026–31032026 for example.
Applicant’s ID code
Fill in the applicant’s ID code (e.g. a personal identity code or VAT number) that you gave on the first page in the Applicant’s ID code field at the top of each page of the application.
Payment information for refunding
The VAT refund is paid to the bank account that you indicate on the application. Enter here the bank account into which the applicant wants the refund to be paid.
In the case of payments made within the Single European Payment Area (SEPA), fill in the account holder’s name, the bank account number in the IBAN format and the bank’s BIC code. Note that the country code for the IBAN bank account number and for the BIC code must be identical. For example, if the IBAN begins with the country code FI, the country code used in the BIC must also be FI.
In payments made outside the SEPA zone, enter a country-specific clearing code and the name and address of the receiving bank, as well as the account holder and the bank account number. Also enter the bank account currency.
Enter the name of the account holder if it is different from that of the refund recipient.
Please note that the bank may collect a fee for the tax refund according to their price list if the bank account is outside the EU.
Documents
Make a specification table of the invoices and receipts for which you are requesting a VAT refund. If one page (page 3 of the form) is not enough for all the receipts, you can add more pages to your specification. Remember to fill in the applicant’s ID code (e.g. personal identity code or VAT number) that you gave on the first page in the Applicant’s ID code field at the top of each page.
Use only the original form and its specification page. This means that no Excel worksheets, for example, are accepted. Do not modify the form.
How to fill in the specification:
Document number
Enter the number indicated on the invoice or receipt.
Date of document
Enter the date of the invoice or receipt in the ddmmyyyy format as in 15082026, for example.
Seller’s name
Enter the official name of the seller as indicated on the invoice or other document.
Seller’s ID code
Enter the ID code of the seller as indicated on the invoice or other document. Normally, the ID code is an FI-prefixed VAT number.
Price without VAT
Enter the purchase price without VAT.
Amount of VAT
Enter the amount of VAT indicated on the invoice or other document.
Amount of VAT to be refunded
Enter the amount of VAT included in the invoice and requested to be refunded.
Total VAT to be refunded
Calculate the total amount of VAT that you request to be refunded and enter it here. If you need more than one page for the specification, enter the total on the last page.
A precondition for refunding is that the total purchase price of the goods/services with the VAT included is at least €170 or the minimum amount stated in the “host country/seat” agreement.
Date and signature of the applicant or authorised representative
The application can be signed only by a person who is entitled or authorised to represent the applicant.
Sending the application
The application must be submitted within one year of the invoice payment date. The return address is stated on the first page of the form.
Additional information
For more information about the preconditions for VAT refunds, visit the vero.fi website — see the Tax Administration’s guide Tax exemptions for NATO international military staff in Finland.
You can also contact us about VAT by calling our general service number for businesses, 029 497 051. Alternatively, you can contact us by e-mail: vatrefunds@vero.fi.