Welcome to the VAT Special Scheme e-service
You must sign in to use this e-service. If you act on behalf of a business or an organisation you must sign in with your Katso ID. If you are not registered as a VAT Special Scheme user, you will be directed to registration after you have been identified.
Who may use the VAT Special Scheme?
The Special Scheme is for business operators who supply telecom, broadcasting and e-services directly to non-business customers, such as consumers, in other EU states.
Additionally, this e-Service is for the VAT taxpayers registered in the VAT special scheme in another EU country for reporting sales, including VAT, made to consumers resident in Åland Islands. The VAT on such sales is paid to Finland directly.
What does the VAT Special Scheme e-service do?
A supplier who has registered for the Special Scheme can use it to declare and pay their VAT liabilities in all EU states via their member state of identification.
The Special Scheme is used on a voluntary basis which means that suppliers may use it if they wish to do so. Suppliers choosing not to use the Special Scheme must register as taxpayers in all EU states where they sell services covered by the scheme to non- business customers.
Brexit without an exit agreement affects the use of VAT special scheme
If the UK withdraws from the EU without an exit agreement on 30 March 2019, the use of the VAT special scheme will change. File a tax return for tax period Q1/2019 in the usual manner by 20 April 2019. In the tax return, report any sales to the UK between 1 January and 29 March 2019. Do not forget to pay VAT on the sales.
If you are registered in the VAT special scheme in Finland and sell services to UK consumers, you can no longer report these sales in the VAT special scheme after Brexit. They must be reported directly to the UK. Further instructions are available from the UK tax authority.
If you want to file corrections for earlier tax periods, do it as soon as possible, no later than on 29 March 2019. After Brexit, the corrections and the sales taking place on 30 and 31 March 2019 must be submitted directly to the UK, i.e. not through Finland.