Commentary

Refunds to non-EU businesses

13 Finland
13 Finland | Commentary

Refunds to non-EU businesses

13 Finland | Commentary

Refunds to non-EU businesses

Businesses in non-EU countries that incur Finnish VAT on business expenditure may be able to claim a refund of this VAT from the Finnish tax authority.

To be eligible to make a claim the following conditions must be satisfied:

  1.  

    •     The business must be registered for business purposes in a non-EU country.

  2.  

    •     The business must not have a fixed/permanent establishment in Finland.

  3.  

    •     If the company is registered for VAT in another EU member state, it must apply for the refund using that country's application system, if the costs relate to that permanent/fixed establishment.

  4.  

    •     The business must not make any supplies of goods or services in Finland other than:

  5.  
    1.  

      –     transport services related to the international carriage of goods or services where VAT is payable by a Finnish

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