VAT Finland Guide

Whether your company is based in the EU or elsewhere, if you sell to customers in Finland you may be required to register for VAT. This guide provides a concise overview of the Finland VAT system, helping businesses navigate the regulations and understand how these may impact their operations.

Updated October 2026: reduced rate lowered to 13.5%, registration threshold raised to €20,000, Intrastat arrivals reporting removed, penalties and 2026 interest updated; added e-invoicing, VAT refund and key deadline sections.

What is the VAT rate in Finland?

VAT (Value Added Tax) is known as Arvonlisävero (ALV) in Finland. The standard Finland VAT rate is 25.5%, whereas the two reduced rates are 13.5% and 10%. Finland also has a zero VAT rate for limited goods and services.

Registering for VAT in Finland

Any business based in Finland with turnover exceeding €20,000 in a calendar year must register for VAT. For non-resident businesses, there is no minimum threshold. 

Those engaged in intra-community distance selling must register for VAT in Finland once their sales exceed €10,000. This threshold is consistent with the general VAT rules across the European Union for cross-border sales. VAT registration is also mandatory if a company stores goods in Finland or participates in an FBA (Fulfilled-by-Amazon) program involving Finland.

Businesses can register for a Finnish VAT through the Finnish Tax Administration (Vero Skatt) website. Once the application has been submitted, it usually takes no more than four weeks to receive your Finland VAT number.

Fiscal representative in Finland

Non-EU companies that apply for voluntary VAT registration in Finland must appoint a fiscal representative who is tax-resident in Finland and approved by the Tax Administration. A guarantee may also be required.

Finnish VAT return filing and penalties

The submission frequency of VAT returns in Finland will depend on the company's annual turnover:

• Submit a monthly VAT return if the annual turnover exceeds €100,000.
• Submit a quarterly VAT return if annual turnover is between €30,000 and €100,000.
• Submit an annual VAT return if the annual turnover is less than €30,000.

Non-resident companies are required to file monthly returns. All VAT returns must be submitted electronically via the OmaVero portal.

The due dates for Finnish VAT returns are as follows:

• Monthly VAT returns must be submitted by the 12th of the second month following the reporting period.
• Quarterly VAT returns must be filed by the 12th of the second month following the end of the quarter.
• Annual VAT returns should be submitted by the end of February following the tax year.

Filing a VAT return late leads to a penalty of €3 a day for up to 45 days (maximum €135). After that, it is €135 plus 2% of the tax filed late, capped at €15,000 per tax. Late payment of VAT attracts late-payment interest, which is 9.5% in 2026. For misdeclarations, fines of 10% to 50% may be imposed.

Finnish Intrastat declarations

Companies moving goods across Finnish borders may need to submit Intrastat declarations. Intrastat filings should be completed by the 10th day of the month following the supply of goods. From 2026, Finland only collects Intrastat data on dispatches. The threshold for dispatches is €800,000, and arrivals no longer need to be reported.

Reverse charge in Finland

In Finland, the reverse charge mechanism shifts the responsibility for reporting a VAT transaction from the seller to the buyer of a good or service. This is primarily used when dealing with cross-border B2B transactions within the EU. Instead of the seller charging VAT and remitting it to the Finnish tax authorities, the buyer accounts for the VAT on their VAT return.

E-invoicing and digital reporting in Finland

Finland requires e-invoices for sales to the public sector. Businesses can also demand e-invoices from their suppliers, but there is no general B2B mandate yet.

• Sales to the public sector (B2G): Under the eInvoicing Act (241/2019), public bodies must receive e-invoices that follow the EU standard EN 16931. Accepted formats include Finvoice 3.0, TEAPPSXML 3.0 and Peppol BIS Billing 3.0.
• Right to request e-invoices (B2B): A business with annual turnover above €10,000 can ask its suppliers to send e-invoices that meet the EU standard (European Commission eInvoicing country page).
• ViDA: Under the EU's VAT in the Digital Age package, e-invoicing and digital reporting for intra-EU B2B supplies become mandatory from 1 July 2030.

VAT refunds for foreign businesses in Finland

Foreign businesses without a fixed establishment in Finland can reclaim Finnish VAT on business costs. The process depends on where the business is established.

• EU businesses apply through their own tax authority's online portal. The deadline is 30 September of the year after the refund period. The Finnish Tax Administration normally decides within four months (Vero).
• Non-EU businesses apply on paper using form 9550, by 30 June of the following year. Include a certificate of business status from your home tax authority. The minimum claim is €50 for a full calendar year and €400 for a shorter period (Vero).

Key VAT deadlines in Finland

Most Finnish VAT returns and payments are due on the 12th day of the second month after the tax period ends.

• Monthly returns: due on the 12th of the second month. For example, the June return is due on 12 August.
• Quarterly returns: due on the 12th of the second month after the quarter. For example, the January to March return is due on 12 May (Vero).
• Annual returns: due by the end of February of the following year.
• Intrastat dispatches: due monthly for businesses whose dispatches to other EU countries exceed €800,000 a year.
• Late filing: the penalty is €3 a day for up to 45 days (maximum €135). After that it is €135 plus 2% of the tax filed late, capped at €15,000 per tax (Vero).