How to apply for VAT special scheme registration
When Finland is the Member State of identification, the company can file its registration in MyTax. There is a different registration document for each one of the schemes.
The Member State of identification is determined differently in different special schemes.
Finland is the Member State of identification in the following situations:
- The company has a domicile or a fixed establishment in Finland.
- The company does not have a domicile or a fixed establishment in Finland or in another EU Member State but the dispatch or transport of the goods begins in Finland.
- The company does not have a domicile or a fixed establishment in the EU VAT territory.
- The company has selected Finland as its Member State of identification.
- The company can select any EU country as its Member State of identification.
The business enterprise liable for VAT
- The company has a domicile or a fixed establishment in Finland.
- An intermediary representing the company has registered for the import scheme in Finland
The intermediary, representing the business enterprise:
- Has a domicile or a fixed establishment in Finland.
Log in to MyTax (opens in a new window)
- Select the Activities tab on the home page.
- Scroll down to Registrations and authorisations. Click Registration for VAT special scheme.
- Now you must choose the right VAT special scheme for your company’s registration.
- If you are about to apply for registration in the Union scheme, you must answer the questions on whether you meet the requirements. The questions are there to ascertain that the company meets the Union’s requirements.
- Now move on to Basic details, the next stage.
- Fill in your company information. Proceed to Use of special scheme, the next stage.
- Answer the questions about how the Special Scheme will be utilised. Go to Operations in other EU countries, the next stage.
- Answer the questions that have to do with your business operation in other EU countries. Go to Preview and send.
- Please re-check the input before you submit it. If needed, you can still make corrections. Use the Edit button. We recommend that you keep the company’s registration information fully up to date. In the future, you can enter new updates at any time. When you have made sure the application is correct, click on Submit.
After the Tax Administration has processed your registration, you receive a decision letter via MyTax. The decision can be appealed.
Import scheme registration if an intermediary represents the company
If you are an intermediary representing a company in the import scheme, first file a registration notice about your intermediary position to the Member State of identification. You can file this registration in MyTax in Finland. When your registration as an intermediary has been approved, you can submit a registration notice on behalf of all the companies you represent. Enclose the following documents with the registration notice
- Letter of authorisation (power of attorney) or an agreement which proves your right to act as the company’s intermediary
- Documentation issued by a public authority of the company’s country, equivalent of a trade register extract, showing the name, domicile, line of business and accounting period of the company you represent, and the names of those who have the rights to sign for the company.
Also include a Finnish, Swedish or English translation of any enclosures in foreign languages.
What preconditions are there for registration?
A company or an intermediary is accepted to the special scheme if the following conditions are met:
- The company satisfies the requirements, in effect for the particular special scheme, concerning its domicile and the existence of a fixed establishment.
- The company conducts business that is covered by the special scheme.
- The company has not registered for the same special scheme in another Member State.
It is not possible for a company to sign up for any of the special schemes if it has been removed from a scheme due to repeated neglect relating to filings and payments, and a related waiting period has been imposed. During such a waiting period, the company cannot be on any of the special schemes in any Member State.
A further condition for the registration of an intermediary is that the prospective intermediary has not significantly failed to comply – and is not expected to fail to comply – with its tax-related obligations.
Special scheme identification numbers
In order to use the special scheme, the company needs a unique VAT number. The VAT number indicates the country in which the taxpayer company, or its intermediary, has registered and it also indicates the scheme for which it has registered.
An example of a VAT number when Finland is the Member State of identification is given in brackets. The VAT identification numbers with the EU, IM and IN prefixes are for the special schemes only.
- national VAT identification number (FInnnnnnnn)
- EU-prefixed VAT identification number (EU246yyyyyz)
In the Union and the non-Union scheme, the VAT number remains the same if you register again in the same country.
- taxpayer has an IM-prefixed VAT identification number (IM246yyyyyz)
- intermediary has an IN-prefixed identification number for acting as an intermediary (IN246yyyyyz)
In the import scheme, the VAT number changes if the company or the intermediary signs up again for registration in the same country.
Ending your special scheme participation
After a company has been registered in Finland, it is entitled to discontinue its registration on its initiative. It is also possible that the Finnish Tax Administration dismisses the company from the scheme.
Leaving the special scheme on the company’s initiative
After a company for which the Member State of identification is Finland has decided to leave the scheme, it must file a notice of termination in MyTax. Go to All activities — Ending the use of the VAT special scheme.
If an intermediary represents the company, the intermediary can file the notice.
Typical reasons for leaving a special scheme include a situation where the company ceases to conduct a business covered by the scheme, and circumstances where the preconditions to file and pay VAT through the scheme no longer are fulfilled.
In the same way as the companies that conduct business, intermediaries that decide to leave the scheme and discontinue their activity as an intermediary must file a notice of termination in MyTax.
In what circumstances would the Tax Administration dismiss a company?
For example, if it becomes known that a company with Finland as the Member State of identification no longer pursues its business operation related to the special scheme, the Finnish Tax Administration will remove the company – or its intermediary – from the scheme.
Similar removal also takes place if the Tax Administration has sent the company or intermediary a reminder for three tax periods in a row, regarding:
- Non-filing of VAT returns, unless the returns have been filed for each of the three periods no later than on the 10th day from the date of reminder.
- Unpaid tax or other payment, unless the amount arrives by the 10th day from the date of reminder. However, if the outstanding amount stays below €100 for all the three periods, the company is not removed.
If an intermediary is removed from the import scheme, this also results in the dismissal of all the companies the intermediary has represented.
Dismissals and the related waiting periods
Due to repeated neglect, the Finnish Tax Administration can decide to remove a company from a VAT special scheme. If this happens, the company will also be removed from any other special schemes with which it has been registered.
Such a dismissal causes a waiting period to begin, both for the company and its intermediary, when the company cannot be on any of the special schemes in any Member State. The above restriction will then also concern the intermediary.
However, the activities of the company and the activities of the intermediary are treated as being separate from one another. No waiting time is imposed on the represented company if its intermediary is dismissed from the import scheme due to its neglect. In these circumstances, the company is free to appoint a new intermediary for itself or sign up independently to the import scheme if this is feasible.