How to enter in the VAT register (by ordinary entry, or by applying for entry)
The register of VAT taxpayers is maintained by the Tax Administration. It is a list of businesses that must pay VAT.
All parties with the obligation to pay VAT must be entered in the register.
In some circumstances, you can also apply for voluntary registration:
You can register as a VAT taxpayer at the same time as you establish your business, or later. You can register for VAT as soon as you start making purchases for the purposes of your VAT liable operations.
See our guidance for VAT registration
When you are starting up business:
-
You can start the business activity and register for VAT in MyTax. After your new business has been established, you are issued a Finnish Business ID. If your new company will also be on the trade register, remember to register the business name and the line of business by submitting a notification of changes (Form Y6) separately to the Business Information System as well.
-
How to request a Business ID and sign up for the Tax Administration’s registers in MyTax
-
You can also file the start-up notification and register for VAT on paper with Form Y3. The paper form is available in the Business Information System.
If you already have a Business ID:
-
Submit an application for VAT registration in MyTax.
-
Alternatively, you can complete and submit Form Y6 either electronically or on paper. Read more on the Business Information System website.
When you establish a new limited company or a cooperation:
- You can register for VAT with the start-up notification, without having to apply for VAT registration separately. You can either e-file the start-up notification in the Business Information System or fill in the paper start-up form Y1.
If the limited company or cooperative society already has a Business ID:
- You can register for VAT either electronically by filing a notification of change in the Business Information System or by submitting the corresponding form on paper (Form Y4). Read more on the Business Information System website.
When you establish a new partnership:
- You can register for VAT on paper with the start-up notification – form Y2. Read more on the Business Information System.
If you already have a Business ID:
- You can register for VAT by filing a notification of change online or filing Form Y5 on paper. Read more on the Business Information System.
You can submit an application for VAT registration either as a primary producer or as a business operator – or both.
Register for VAT as a primary producer if you operate in primary production. “Primary production” refers to agriculture, forestry, horticulture, fur farming, reindeer farming, etc.
Register for VAT as a business operator and as a primary producer if you not only operate in primary production but also have other activities.
When you start up a new farming or forestry operation:
-
If you are an individual, you can start the business activity and submit an application for VAT registration in MyTax. After your new business has been established, you are issued a Finnish Business ID.
-
How to request a Business ID and sign up for Tax Administration registers in MyTax
-
If you form an agricultural partnership (i.e. a tax partnership) of set up a limited liability company, complete the start-up notification (Form Y2 or Form Y1) on the Business Information System website and submit your application for VAT registration there.
If you already have a Business ID:
-
Submit an application for VAT registration in MyTax.
- Alternatively, you can complete and submit Form Y6 either electronically or on paper. Read more on the Business Information System website.
Non-profit entities (promoting the public good) must register for VAT if they conduct business subject to taxation under the provisions of the Finnish act on income tax.
Such an entity can register for VAT voluntarily even if it is not liable to pay VAT for a business operation it carries out.
- You can register for VAT on paper with the start-up notification form Y1a and 6212 (associations) or Y1 (foundations). Read more on the Business Information System website.
- If your association already has a Business ID, file a notification of change on Form 6214 to register for VAT. Foundations file a notification of change on Form Y4. Read more on the Business Information System website
Registration in the Tax Administration’s registers takes approximately 3 weeks. See more detailed processing times.
If you are not registered for VAT
If you do not request entry or apply for entry in the VAT register,
- you cannot deduct the VAT of your purchases
- you do not need to file VAT returns or pay VAT
- you do not need to add the VAT amount to the price of the goods and services you sell.
Frequently asked questions
When your business enterprise is registered for VAT, do the following:
- Always add VAT to the price of all goods and services you sell.
- Give the buyer an invoice with all the details required by the Value Added Tax Act.
- Deduct the VAT on the goods and services you have purchased for the purposes of your business from the VAT total on your sales.
- If your turnover for the accounting period (12 months) is less than €30,000, you may request a relief for the VAT to be paid.
- File and pay VAT to the Tax Administration regularly. The deadline dates for VAT depend on your tax period (for the majority of VAT taxpayers, this means once a month).
- Start filing VAT returns as soon as you register as a VAT taxpayer.
- File for each tax period – even if you have not started your operation yet or even if you have not had any sales during the accounting period.
The estimate of the total amount of sales for the accounting period must not be too low. If you do not register for VAT and you exceed the threshold for small business, you will have to pay VAT retroactively for your entire accounting period. You may also have to pay late-payment charges in addition to the tax.
- Note: The threshold for small business has been raised: for accounting periods beginning in 2021, the threshold is €15,000.
If you notice that you exceed the threshold of small business during the accounting period:
- Submit an application for VAT registration as soon as you can.
- Pay the VAT for the entire accounting period.
- File VAT returns for the entire accounting period.
When the Tax Administration registers a business retroactively as a VAT taxpayer, we usually record the start date of the accounting period as the start date of registration. If your VAT-taxable operation has begun in the middle of an ongoing accounting period, we will record the date when you started your operation as the start date of your VAT registration.
Note: if you had agreed that your tax period is going to be the month or the quarter, your VAT returns and payments may already be late. You can take account of this when you first have your business entered in the VAT register: if possible, select a longer tax period.