Services supplied to overseas customers – key concepts

Services supplied to overseas customers – key concepts

The Finnish VAT rules relating to services supplied to non-Finnish customers fully implement the relevant EU VAT Directives and should therefore be consistent with the rules in other EU member states.

These rules are known as the 'place of supply rules' and there are different rules depending on whether the customer is a business or a consumer. It is also important to know where the customer is established or normally resides as this too can affect the VAT treatment.

Business customers are defined as 'any person who, independently, carries out in any place any