VAT on international trade
If your company conducts business in multiple countries, it is important to be aware of how international sales and purchases of goods and services are treated in value-added taxation. You may have VAT-related obligations in other countries. For example, your company may be required to register for VAT in another country in addition to Finland.
VAT number
When conducting business with another EU country, remember to check that the other party has a valid VAT number.
VAT Recapitulative Statement
If your company sells goods or services to other EU countries, you must file VAT Recapitulative Statements in addition to regular VAT returns.
Goods trade between EU member states
Read more about the intra-Community supply and acquisition of goods between EU countries.
Supply of services
Read more about the VAT assessment of the international supply of services.
Importing goods from outside the EU
Import refers to the acquisition and transport of goods from outside the EU.
Refunds of VAT from abroad
Read more about when you can request a VAT refund on purchases made in another country.
VAT special schemes (OSS)
Your company can utilise a VAT special scheme in international sales of goods and services to consumers.
International commerce — other pages
- VAT number
- Intra-Community trade
- VAT on international supply of services
- Value added taxation of imported goods
- VAT special scheme (OneStopShop)
- How does the VAT control system of trading in the Internal Market work?
- Request a refund on purchases made in another country
- VAT refunds to travellers in tax-free sales
Key terms:
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