Do I need to file a VAT return if I rent out a field?

Yes, you must file a VAT return if you have registered for VAT for transfer of usufructuary rights over real estate. 

• Read more about the taxation applied to rental of agricultural land (available in Finnish and Swedish, link to Finnish)
• See the instructions on filing and paying VAT

If you have not registered for VAT for field rental, then the rental income is exempt from VAT. If you conduct only forestry operations and VAT-exempt field rental, you do not need to file a VAT return if you do not have timber sales or anything else to report for the year in question.

If you have not registered for VAT for field rental, you cannot deduct VAT on related purchases, either.

Report the rent for the field as agricultural income on income tax return 2 or 2Y (partnerships).