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Commentary

Appendix 13D: VAT reduced rates applied in Finland

13 Finland
13 Finland | Commentary

Appendix 13D: VAT reduced rates applied in Finland

13 Finland | Commentary

Appendix 13D: VAT reduced rates applied in Finland

14% rate

A reduced rate of VAT of 14% is applied in Finland to the following:

  1.  

    •     Food and animal feed (excluding live animals).

  2.  

    •     Certain agricultural inputs.

  3.  

    •     Restaurant and catering services (including takeaways).

  4.  

    •     Drinking water and certain soft drinks.

  5.  

    •     Cut flowers and plants for food production.

10% rate

A reduced rate of VAT of 10% is applied in Finland to the following:

  1.  

    •     Cinema performances.

  2.  

    •     Sporting services.

  3.  

    •     Books.

  4.  

    •     Newspapers and magazine sales by subscription (a single copy sale is subject to the standard rate of VAT).

  5.  

    •    

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