VAT registration

Commentary

Voluntary registration

13 Finland
13 Finland | Commentary

Voluntary registration

13 Finland | Commentary

Voluntary registration

As noted above, there are many situations where VAT registration is compulsory, but it is also possible to register for VAT voluntarily where the value of taxable supplies, distance sales or intra-EU acquisitions is less than the relevant thresholds.

Voluntary registration is possible provided the business has made or has a firm intention to make taxable supplies in Finland on a continuous basis.

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