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Commentary

Reduced-rated supplies

13 Finland
13 Finland | Commentary

Reduced-rated supplies

13 Finland | Commentary

Reduced-rated supplies

Finland applies reduced rates of VAT of 14% and 10% to specific lists of goods and services (see Appendix 13D).

As these are taxable supplies, it follows that VAT incurred on expenditure associated with making these supplies, including overhead costs, is recoverable (apart from those items that are specifically blocked – see 13.33).

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