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Commentary

Domestic reverse charge

13 Finland
13 Finland | Commentary

Domestic reverse charge

13 Finland | Commentary

Domestic reverse charge

The reverse charge mechanism will apply to the following supplies between businesses that are registered for VAT in Finland:

  1.  

    •     construction work performed in Finland or when people are contracted by a Finnish business to perform construction work and the buyer is a business selling building services on an ongoing basis;

  2.  

    •     selling of scrap metal in Finland;

  3.  

    •     sales of emission allowances;

  4.  

    •     supplies of investment gold.

Guidance can be found on the tax authority's website at www.vero.fi/en/businesses-and-corporations.

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