Periodic VAT returns

13 Finland | Commentary

Refunds

13 Finland | Commentary

Periodic VAT returns

The main reporting obligation for all Finnish VAT registered entities is the periodic VAT return.

These are normally filed monthly and should be filed together with any payment due within one month and 12 days of the period end (eg the May 2021 return was due on 12 July 2021).

Businesses conducted by natural persons or partnerships engaged in agriculture, forestry or fishing can file annual returns which must be filed together with any payment due by 28 February of the following year.

Businesses with a turnover of between €10,000 and €30,000 can request that their VAT return periods are

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