VAT relief scheme

The VAT relief is a form of tax relief for small businesses. The relief is available for self-employed people and companies, which are on the VAT register, and have less than €30,000 of sales (also called "turnover") per accounting year (a 12-month period).

How to calculate your VAT relief

How to request VAT relief

When is VAT relief not granted

The rules on VAT relief contain several exceptions. Examples of situations that do not entitle you to the relief:

  • No relief can be granted if you have a negative VAT balance for the accounting period, i.e. you have more VAT to pay on the purchases your business made than what was generated by its sales.
  • No relief can be granted if your entire turnover consists of activities for which the relief is not available. For example, the selling of services outside Finland and the selling of fixed assets are activities for which it is not available.
  • No relief can be granted to an opearator of a business with no permanent establishment in Finland.