13 Finland | Commentary

Key data

13 Finland | Commentary

13     Finland

Updated by Mikael Hedlund, Rantalainen Audit Oy

Key data

Information up to date as at 1 October 2021.

A. VAT registration and deregistration thresholds
VAT registration€15,000
Distance selling of goods and BTE services, for EU established businesses only, from 1 July 2021€10,000
Relevant acquisitions€10,000
VAT deregistration€15,000
B. VAT rates
Standard rate24%
Reduced rates14%, 10%
Zero rate0%
C. VAT return filing periods
Most businessesMonthly
Certain businessesQuarterly or annually

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