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You can get written guidance for questions relating to VAT
You can phone the Tax Administration’s telephone service for value-added taxes when you have questions relating to VAT. As necessary, you can also make a request for written guidance on a specific VAT-related issue at your company. Sellers can ask about VAT on sales, or buyers about the right to deduct VAT, for example. Written guidance is free of charge.
How to make a request
Request guidance in MyTax. You can find the request for written guidance in the Applications section of the Tax matters tab. Select Written guidance on VAT or insurance premium tax.
You can request guidance by submitting a free-form application in MyTax. For the application process to run smoothly, it is important that your application contains all information relating to the matter. Please make your application carefully.
In the application, give
a short description of the company’s operations. Give a more detailed description of the operations if it is relevant to the matter.
Example: The operations of a company are data modification and storage. The company is registered in Turku. The company has been entered into the VAT register as liable to pay tax for business operations as of 1 February 2000.
Ask a direct question, for example: “Does company A need to pay VAT on social services it provides directly to customers?”.
Example: If your question is about whether or not sales are subject to VAT, specify the following:
- who is the seller
- what is being sold (goods or service contents, e.g. data protection services)
- who is the buyer (business operator or consumer)
- where do the sales take place (Finland, another EU country or outside the EU)
- when do the sales take place.
Please lay out numbered questions if you are requesting guidance for more than one question.
Describe the facts relevant to your question comprehensively and clearly. You can also refer to case law, paragraphs, legal literature or to the Tax Administration's guidelines. If the VAT-related business transaction is part of a bigger whole, please include that information in the application.
Please add photocopies of contracts, written accounts, enclosed documents, etc. that will help us examine and resolve the question. When requesting guidance relating to the value-added tax of a business project of some kind, please add its project-plan document.
File your application in MyTax under Applications. Select Written guidance on VAT or insurance premium tax.
We will process the application as soon as possible, once we have all the information we need.
You can follow the processing of your application for transfer tax refund in MyTax: Go to the Tax matters tab, select Status of returns and requests and then View the processing status.
While the application is being processed, we may also ask you to make additions to it.
The written guidance is based on the information you have given in your application. The guidance is not binding if the information in the application does not correspond to the actual situation. The written guidance cannot be appealed.
For most tax questions, you can also request an advance ruling subject to a fee