Domestic reverse charge
The reverse charge mechanism will apply to the following supplies between businesses that are registered for VAT in Finland:
• 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;
• selling of scrap metal in Finland;
• sales of emission allowances;
• 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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