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 Ă…land 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.

News

Brexit without an exit agreement affects the use of VAT special scheme (we will update this page as the events progress)

If the UK withdraws from the EU without an exit agreement, the use of the VAT special scheme will change. File your VAT return for the Q1/2019 period in the usual manner by 20 April 2019. Include any sales to the UK. 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 need to make corrections relating to earlier tax periods, you must take care of them before the day when the UK leaves. After that, the corrections, and VAT information on sales, must be submitted directly to the UK, i.e. not through Finland.

As for VAT guidance during the Q2/2019 period, we will update this page as the events progress.

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In the Demo you can learn to use the service without signing in. Any data you enter will be deleted when you end your demo session or when the session times out.

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