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Services supplied to overseas customers – special situations

Commentary

Broadcasting, telecommunication and electronically supplied services

13 Finland
13 Finland | Commentary

Broadcasting, telecommunication and electronically supplied services

13 Finland | Commentary

Services supplied to overseas customers – special situations

Broadcasting, telecommunication and electronically supplied services

Supplies of broadcasting, telecommunication and electronically supplied (BTE) services provided to business customers (B2B) is a general rule reverse charge service. Therefore, the non-resident supplier is not required to register for VAT as the relevant business customer will account for any VAT due.

Since 1 January 2015, BTE services sold to non-taxable persons (B2C) are taxed in the country where the consumer is established. Therefore, if a non-resident supplier provides these services to a consumer located in that EU member state, it will be required to register for

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