13 Finland | Commentary

VAT grouping

13 Finland | Commentary

VAT grouping

As noted above, corporate bodies established or having a fixed establishment in Finland that are under common control and engaged in financial or insurance services may register for VAT as a VAT group and be treated, for VAT purposes, as a single taxable person.

There is no requirement for all members of a corporate group to join the VAT group, so the constituent members of the corporate group and the VAT group may be different. However, all members must be established in Finland and be closely bound by financial, economic and organisational links.

As the VAT group is treated as

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