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Commentary

Appendix 13B: VAT exemptions applied in Finland

13 Finland
13 Finland | Commentary

Appendix 13B: VAT exemptions applied in Finland

13 Finland | Commentary

Appendix 13B: VAT exemptions applied in Finland

VAT exemptions are applied in Finland to the following:

  1.  

    •     Hospital and medical care.

  2.  

    •     Welfare services arranged or controlled by the authorities.

  3.  

    •     The provision of children's or young people's education, school or university education, vocational training or retraining.

  4.  

    •     Tuition given privately by teachers and covering school or university education.

  5.  

    •     Insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents.

  6.  

    •     Finance services.

  7.  

    •     Banknotes and coins used as legal tender, with the exception of collectors' items.

  8.  

    •     Betting, lotteries and other forms of gambling.

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