VAT registration

Commentary

Domestic supplies

13 Finland
13 Finland | Commentary

Domestic supplies

13 Finland | Commentary

VAT registration

Domestic supplies

Any natural or legal person that makes taxable supplies of goods or services in Finland may have an obligation to register and account for VAT.

A Finnish VAT registration may also be required where the thresholds (see 13.1) are exceeded in respect of distance selling or intra-EU acquisitions of goods (see 13.5 and 13.6). Special rules also apply to businesses acquired as a transfer of a going concern (see 13.51).

Businesses established in Finland that only make zero-rated supplies are not required to register for VAT.

VAT registration can be effected by

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