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Cash management services are subject to VAT (published in 2020)
On 3 October 2019, the EU Court of Justice issued a ruling in case C-42/18, Cardpoint GmbH, regarding cash point administration service. The service included cash point maintenance, such as transportation of cash and loading cash into cash points (ATMs). The service did not include implementation of bank transfers. The EU Court of Justice ruled that cash point administration is a service subject to VAT.
The Finnish Tax Administration holds that other cash management services, such as cash-in-transit and cash counting services, are also subject to VAT in cases where they are not associated with implementation of bank transfer. Such services must be treated as being subject to VAT as of 1 January 2020.