Services supplied to overseas customers – main rules
The general rules
The general rule for services supplied to overseas business customers is:
• Finnish VAT does not apply; and
• any VAT accounting requirements are deemed to take place in the customer's country and be the responsibility of the customer to deal with.
In Finland this shifting of the responsibility to the customer for dealing with VAT accounting is known as the 'reverse charge'.
The general rule for services supplied to overseas consumers is:
• Finnish VAT applies, ie overseas consumers are treated as if they were Finnish consumers.
The exceptions to these general
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