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Commentary

Exempt supplies and partial exemption

13 Finland
13 Finland | Commentary

Exempt supplies and partial exemption

13 Finland | Commentary

Exempt supplies and partial exemption

Finnish VAT legislation largely follows Directive 2006/112/EC ('the Principal VAT Directive'), with exemption applying to most of the same categories of goods and services (a full list is provided in Appendix 13B).

Although Finnish VAT law largely follows the Principal VAT Directive, it is much more detailed in content and is interpreted in very specific ways by the Finnish Tax Administration. As a detailed description of each of the exempt categories is outside the scope of this work, readers are recommended to take local advice regarding the interpretation of the exemptions.

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