Change in VAT rates as of 1 July 2010
Key terms:
- Date of issue
- 4/13/2010
- Validity
- In force until further notice
This is an unofficial translation. The official guidance is drafted in Finnish and Swedish languages.
VAT rates | until 30 June 2010 | as of 1 July 2010 |
Standard rate |
22 % |
23 % |
Reduced rate: Foodstuff and animal feed |
12 % |
13 % |
Reduced rate: Restaurant and catering services |
22 % |
13 % |
Reduced rates:
|
8 % | 9 % |
The reduced rate is in force until 31 December 2010:
Hairdressing, minor repairing relating to bicycles, shoes, leather goods, clothing and household linen including alteration of clothing and household linen. |
8 % | 9 % |
The reduced rate 13 % is not applicable to alcoholic beverages referred to in the Act on Excise Duty on Alcohol and Alcoholic Beverages and tobacco products.
The tax paid for returnable packages and transport appliances, which entitle to compensation upon return, is as of 1 July 2010, 23 % of the taxable amount.