Application - Refund of value added tax to foreign businesses, Filling instructions
This form is used by a foreign business established outside the EU when requesting for refund of value added tax (VAT). Application form must be completed in Finnish, Swedish or English.
All the fields must be filled in. If the applicant doesn’t have a representative filling out this form, section 4 (Representative) can be left blank. The application form must be completed by computer or by using legible handwriting.
Minimum refundable VAT amount is EUR 50 for an application that concerns the entire calendar year or the final months of a calendar year. Otherwise, minimum refundable amount is EUR 400.
In addition to applicant’s registered business name and contact details, he must give the VAT number or the tax registration number issued by the tax Authority in applicant’s home country. The VAT number or the tax registration number must appear also on the original certificate enclosed to the application.
If applicant e.g. according to authority practise in the applicant’s home country has not such a VAT number of tax registration number, the applicant states the number corresponding to the Trade Register number in the “Other identity code” field. In such case the applicant must enclose an original extract from the Trade Register.
In any later application the applicant must use the same registration number.
2. Refund period
It is mandatory for a VAT refund application to cover at least three consecutive months. The refund period must relate to a period within one calendar year only. However, it is permissible to submit an application that concerns a shorter period than three months if it relates only to the final months (1 November - 31 December) of a calendar year.
3. Applicant's nature of business
Nature of business (TOL 2008)
Applicant must use a TOL 2008 code consisting of four digits in order to report his nature of business. If necessary, the applicant can use two separate codes. For more information on the TOL 2008 Classification, visit the website of Statistics Finland: http://www.stat.fi/meta/luokitukset/toimiala/001-2008/index_en.html. The site shows a classification of different industries (A–X) and their sub-categories.
Example: As his main industry, an applicant operates "Freight transport by road", which is part of classification H Transportation and Storage (49-53). The four-digit Classification code is 4941 and it can be found on the Statistics Finland website under ”Whole classification” http://www.stat.fi/meta/luokitukset/toimiala/001-2008/koko_luokitus_en.html.
Certificate issued by the tax authority in the applicant’s home country stating the nature of the applicant’s business
The applicant must enclose a certificate issued by the tax authority in the applicant’s home country stating the nature of applicant’s business during the refund period. This certificate remains valid for one year starting from its date of issue.
The applicant must tick the box to indicate whether the certificate is enclosed to this application or whether it already has been delivered to the Finnish Tax Administration with an earlier application.
If the applicant uses a representative the representative must state in addition to his registered business name and contact information also the VAT number or tax registration number issued by the tax authority in the representative´s home country. If the representative e.g. according to authority practice in the representative´s home country has not such a VAT number or tax registration number, the representative should state the number corresponding to the trade register number in the ”Other identity code” field.
Power of Attorney
The original Power of Attorney given by the applicant to the representative must be attached to the application. A model Power of Attorney can be found in guidance by the Finnish Tax Administration (tax.fi > Precise information > Value added tax > Refund of VAT to foreign businesses established outside the EU, section 5.3).
The applicant must tick the box to indicate whether the Power of Attorney is enclosed to this application or whether it already has been delivered to the Finnish Tax Administration with an earlier application.
5. Information of receiver of the refund
Bank details of receiver of the refund in an EU member state
The Finnish Tax Administration pays the refund by wire transfer either to a bank in Finland or in another EU country. The applicant must state the IBAN account number and the bank's BIC code on the application form.
Receiver of the refunds is
The applicant must tick the appropriate box to indicate whether the receiver of the refund is the applicant himself, the representative or another beneficiary.
6. Further details
6.1: Purpose of use of the acquired goods and services.
6.2: The applicant selects one or two out of the three alternatives by ticking the respective boxes.
7. Specification of the goods and services for which the VAT refund is requested
Sequence number of invoice or import document
The applicant must number the lines on the specification. If the applicant needs more lines than there are on one page, the applicant has to print out the filled page and continue entering new lines using the page number two of the form again. The applicant can use only the original form and its specification page (it is not permissible to use Excel worksheets etc.)
Code of the good or service and Description of the good or service
The applicant must use the codes of goods and services when describing the nature of purchased goods and services. The codes can be found in guidance by the Finnish Tax Administration (tax.fi > Precise information > Value added tax > Refund of VAT to foreign businesses established outside the EU). Two separate codes may be used for one invoice. The code must be expressed by using both the main and the sub code (in format x.y or x.y.z).
Deductible VAT in %
The applicant must indicate whether the goods or services were purchased fully (100%) or partially for a purpose that qualifies for deductions of VAT. The deductible percentage must be indicated separately for every invoice and import document. The corresponding deductible euro amounts must also be entered under “Requested amount of VAT”.
Total amount of requested VAT
The applicant must count the total amount of requested VAT on all the specification pages and enter the amount here.
Quantity of invoice specifications
The applicant must indicate the quantity of invoices specified on the application.
Signature of Applicant or authorised Representative
The application form may only be signed by a person who has the right to sign for the applicant (or for the representative).
Submitting the application
The deadline for submitting the application is June 30. Application must be completed and sent within six months after the end of the calendar year to which the refund period relates.
Completed application is sent to:
PO Box 560
FI-00052 VERO, Finland
(Reception of documents: Vääksyntie 4, 00510 Helsinki)
For more information about the conditions and requirements for refund can be found in guidance by the Finnish Tax Administration (tax.fi > Precise information > Value added tax > Refund of VAT to foreign businesses established outside the EU). Customer service for enquiries relating to VAT refund is also available at the Telephone Service of the Finnish Tax Administration on 029 497 008 (calls from outside Finland +35829 497 008).