Changes in taxation
This page provides information on upcoming changes to taxation in Finland.
Digital platforms: standardised reporting liability 2023
In the EU Member States from 1 January 2023 came into force an aligned liability to report information about services and sales of goods carried out through digital platforms.
Payment service providers have an obligation to provide information about cross-border payments as of 1 January 2024
Starting 1 January 2024, payment service providers located within the EU will have a new obligation to provide information about cross-border payments. Payment service providers include banks and credit institutions, for example.
New tax on mined minerals 1 January 2024
A tax on minerals that are mined in Finland will be introduced in 2024.
Changes to the EMCS system 2023
- EMCS changes in 13 February 2023:
- EMCS expands to cover duty-paid products
- EMCS moves to MyTax
- Paper SAAD documents can no longer be used
- New registrations
Tax-deductible R&D expenses become an incentive for businesses
A Government proposal envisages a permanent tax incentive for business enterprises that conduct research and development operations, consisting of a basic deduction related to existing R&D costs, and an increased deductible amount that will depend on how much the company's R&D activity has grown.