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VAT special scheme to expand

The VAT special scheme Mini One Stop Shop will be expanded into the One Stop Shop scheme. The One Stop Shop scheme will be adopted on 1 July 2021. The scheme was originally intended to be introduced on 1 January 2021, but the European Commission has decided to postpone the application of the new legislation by 6 months

The current VAT special scheme only covers sales of telecommunications, broadcasting and electronic services to consumers within the EU. The new scheme will cover all services sold to consumers within the EU as well as distance sales of products within the EU.

VAT special scheme will include 3 separate schemes

The VAT special scheme will be expanded into 3 separate special schemes: the Union scheme, the non-Union scheme, and the import scheme.

1. The Union scheme will cover the sales of all services to consumers within the EU as well as distance sales of products within the EU.

The Union scheme will also cover sales of products to consumers via an electronic interface, portal, platform or other electronic marketplace within an EU Member State or between Member States.

2. The non-Union scheme will cover all sales of services to consumers in the EU.

3. The new import scheme will cover distance sales of products imported from outside the EU, if the value of the consignment is at least €150. The import scheme also covers distance sales of products to consumers via an electronic marketplace. In certain situations the seller must appoint an intermediary to file tax returns and pay taxes on the seller’s behalf.

Imports of little value will no longer be exempt from tax. An import consignment is considered to be of little value if the total value of the products it contains €22 or less.

Special scheme registration is voluntary

Registration for the VAT special scheme is voluntary. You can submit the application for registration in MyTax.

You can start submitting registration applications 3 months before the introduction of the scheme, i.e. from 1 April 2021 onwards. Your registration enters into force when the scheme is taken into use.

If the seller does not register for the special scheme, they will have to register for VAT in the countries in which consumers have purchased goods or services covered by the VAT special scheme. Imported goods must always go through Customs. If the import scheme is not used, Customs will collect VAT on imports when clearing the consignment.

How and when to file

Sellers who have registered for the VAT special scheme in Finland must file and pay the special scheme taxes in MyTax.

The tax period for the Union and non-Union scheme is a quarter. The tax period for the import scheme is a calendar month. The tax return must be filed and the taxes paid by the end of the month following the end of the tax period.

How to make corrections

Making corrections to a VAT special scheme return will follow a new procedure. In future, the seller must report any corrections to a previous tax period on a later period’s tax return. In other words, the seller will no longer file a replacement return for the previous tax period.

Making corrections will also affect tax payment. Changes made to a previous tax period’s details may either increase or decrease the amount of tax payable for the current tax period.