Tax exemptions for NATO international military staff in Finland
International military headquarters of NATO located in Finland, their staff and the staff’s family members may receive tax exemptions. The exemptions are based on the Paris Protocol to the NATO SOFA and on the Supplementary Agreement.
You can obtain exemptions from VAT and from excise duty either directly when the goods are imported or by submitting an application for a refund. A condition for exemption is that an certification of entitlement by the Tax Administration is provided. An exemption may also be granted from car tax.
Introduction to the requirements for exemption
Exemption may be granted 1 September 2025 and thereafter for products, goods or services intended
1. For official use by the International Military Staff, the military organisation or other body of NATO:
- Value added tax exemption for goods and services
- Excise duty exemption for products (such as alcohol, tobacco, soft drinks, fuel)
2. For the personal use of the staff member or family member:
- Value added tax exemption for goods
- Excise duty exemption for products (such as alcohol, tobacco, soft drinks, fuel)
You can bring your personal belongings to Finland tax-free – you need a certificate
Members of NATO military staff, and employees and their family members can, for personal use, bring or import goods and products to Finland without value added tax and excise duty to be charged.
In order that you could be exempted from the above taxes directly at the point of import, you must be able to provide, if requested by Finnish Customs, appropriate certification of your entitlement to tax-exempt import of goods issued by the Tax Administration.
To receive an exemption certificate, do the following:
- First complete and then save the exemption certificate file: The certificate of VAT and excise duty exemptions
- The Tax Administration will send you a link to send the certificate by secure e-mail. To ask for the link, please send e-mail to vatrefunds@vero.fi or to valmisteverotus@vero.fi (excise taxes). The Finnish Tax Administration will send you a link through which you can submit the certificate via a secure email connection. The file will be authorised with an electronic signature.
- After that, the Tax Administration will return the electronically signed certificate to you.
- 4. Show the certificate to the Customs, if requested.
How to request a refund of VAT
If you buy goods or services with value added tax included, you can apply for a refund.
The full purchase price with VAT included must be at least €170.
Please note that buying a service can be VAT exempt only when purchased for official use by the International NATO Military Staff, the military organisation or other body of NATO.
VAT is refunded per quarter based on an application submitted to the Finnish Tax Administration. The application must be submitted within one year of the date when you paid for the purchase. The Tax Administration will confirm whether you the applicant are entitled to the refund.
First print and fill out a paper form for the VAT refund application and then send it to the Tax Administration by post. The postal address is on the form’s first page.
How to request a refund of excise duties
If you buy goods or products with excise duty included, you can apply for a refund.
You can choose between a calendar-yearly refund timetable and a calendar-monthly one. The applications must be submitted within 3 years. Please file your refund application within 3 years of the end of the calendar year during which you became eligible for the refund.
Excise duties on electricity, on natural gas and on biofuels will only be refunded on the basis of an application.
First print and fill out the excise duty refund application paper form and then send it to the Tax Administration by post. The postal address is on the form’s first page.
You can buy products in Finland exempt from tax for your personal use
Members of the International Military Staff, the military organisation or other body of NATO and employees and family members can buy food, beverages and other products here without having to pay VAT and excise duty when the purchases are made from suppliers such as canteens, cafeterias, and lunchrooms opened for business for the needs of the International Military Staff, the military organisation, etc.
Products may also be purchased free of excise duty from an authorised warehouse keeper. Please show your certificate issued by the Tax Administration to the warehouse keeper when making a purchase.
If you buy products in Finland with VAT and excise duty included, from sellers other than those described above, you can apply for a refund of VAT and excise duty afterwards.
You can drive a vehicle you have imported into Finland without paying car tax
In general, vehicles placed into service and registered here are subject to car tax. However, if you imported a motor vehicle registered in another country for your personal use, you can drive it without paying the Finnish car tax throughout your temporary stay in Finland.
You do not need to submit the Declaration of tax-exempt use. However, it may be that the Tax Administration will ask you to provide information on whether you satisfy the requirements for tax-exempt use. To use the vehicle is exempted from car tax even if you acquire Finnish plates for it.
If you need to request a refund of car tax
If you bought a motor vehicle in Finland and paid car tax on it, you may be entitled to a refund. Before you complete the form for the refund application, always call 029 497 150, our telephone service number for car tax, to receive detailed instructions.
Contact information
- Email for value added tax: vatrefunds(a)vero.fi; 029 497 051 service in English (general service number for businesses; persons or companies liable for value added tax (VAT))
- Telephone service numbers for excise taxation: 029 497 154 service in English
- Telephone service numbers for car tax: 029 497 152 service in English