Commentary

General requirements

13 Finland
13 Finland | Commentary

General requirements

13 Finland | Commentary

VAT registration procedure

General requirements

Applications to register for VAT must be made in writing using the correct form for the type of company:

  1.  

    •     form Y1 for limited companies and associations;

  2.  

    •     form Y2 for limited partnerships; and

  3.  

    •     form Y3 for entrepreneurs (private traders).

Foreign businesses should enclose the foreign equivalent of the trade register extract with a Finnish or Swedish translation indicating the name, domicile, line of business, accounting period and names of persons entitled to sign documents on behalf of the business.

If the business is an association or a partnership, the rules of the association or

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