Change in VAT rates as of 1 January 2013
Key terms:
- Date of issue
- 12/20/2012
- Validity
- In force until further notice
This is an unofficial translation. The official guidance is drafted in Finnish and Swedish languages.
VAT rates |
until 31 December 2012 |
as of 1 January 2013 |
Standard rate |
23 % |
24 % |
Reduced rate:
|
13 % |
14 % |
Reduced rates:
|
9 % | 10 % |
The reduced rate 14 % is not applicable to alcoholic beverages referred to in the Act on Excise Duty on Alcohol and Alcohol Beverages and tobacco products.
The reduced rate on newspapers and periodicals is applicable provided that they are sold on subscription for a period of at least one month. Single issues of newspapers and periodicals are subject to standard rate 24 %.
The tax paid for returnable packages and transport appliances, which entitle to compensation upon return, is as of 1 January, 24 % of the taxable amount.