Finnish VAT Registrations and Returns
In Finland, VAT numbers always begin with the 'FI' prefix followed by eight digits. Finland increased its standard VAT rate to 25.5% in September 2024. Everything you need to stay compliant.
Finland VAT news
Finland VAT reference
Finland VAT rates 2026
| Standard rate | 25.5% |
| Reduced rates | 13.5%, 10.0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 10 October 2026.
Which goods qualify for reduced VAT in Finland?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 10.0% | Annex III §1 |
| Books (print) | 10.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 10.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 10.0% | Annex III §6 |
| Prescription medicines | 10.0% | Annex III §3 |
| Passenger transport | 10.0% | Annex III §5 |
| Hotel accommodation | 10.0% | Annex III §12 |
| Restaurant meals | 10.0% | Annex III §12a |
| Non-alcoholic drinks | 10.0% | Annex III §1 |
| Cinema admission | 10.0% | Annex III §7 |
When must I register for VAT in Finland?
VAT filing in Finland
- Default frequency Monthly by default. Quarterly available if annual turnover < €100,000. Annual return only below €30,000.
- Monthly deadline 12th day of the 2nd month following the period
- Quarterly deadline 12th day of the 2nd month following the quarter (turnover < €100,000)
- EC Sales List Monthly when intra-EU supplies are made
- Annual return Not required
Finland digital reporting roadmap
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B2G mandatory e-invoicing in force since 2020-04-01All public-sector invoices must be sent in Finvoice or PEPPOL BIS 3.0 format.
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B2B right to receive structured e-invoices in force since 2020-04-01Any VAT-registered buyer can require its supplier to issue a structured e-invoice on request.
OSS in Finland
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Verohallinto before relying on these details.
Is VAT registration required in Finland?
VAT registration in Finland depends on your business's location, the nature of your products or services, and whether you sell to Finnish consumers or businesses.
What non-established sellers actually need to know
Per Vero (the Finnish Tax Administration), the domestic EUR 8,500 small-business threshold does not apply to businesses with no fixed establishment in Finland — they must register regardless of turnover.
No threshold for non-established sellers
"The threshold for VAT liability, EUR 8,500, is not applicable to foreigners with no fixed establishment in Finland." Registration is required from the first taxable supply, whatever its value.
Registration takes effect on receipt
"The earliest possible time for applicants to be entered in the VAT register is the date on which the Tax Administration receives the application" — so filing early, before your first sale, avoids a compliance gap.
Y-form plus translated documents
Register via the start-up notification (Form Y1, Y2 or Y3), enclosing a foreign trade register extract and articles of association — both need a Finnish or Swedish translation. Corporate entities file with the Uusimaa Corporate Tax Office; companies, partnerships and the self-employed file with the Helsinki Area Tax Office.
Non-EU businesses need a Finnish representative
A business with no tax domicile and no fixed establishment anywhere in the EU must appoint a Finland-based fiscal representative approved by the Tax Administration, who takes on personal exposure for the obligation and handles bookkeeping and record retention.
Source: Vero (Finnish Tax Administration), guidance on VAT registration of foreigners in Finland and starting up business in Finland.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Finland depend on where your inventory is located and whether your customers are Finnish consumers or VAT-registered businesses.
Selling goods on your website
Running your own online store brings additional VAT responsibilities. If you hold stock in Finland, you must register for VAT there. When selling goods stored in another country to customers in Finland, you have two pathways to compliance.
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Importing goods to Finland
If products are shipped from outside the EU at time of purchase, you have three compliant methods:
Get registered for IOSS, fast
Ready to start selling to Finland customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon and eBay collect and remit VAT on qualifying B2C sales in Finland. Marketplaces handle VAT when:
Don't let VAT get in the way of marketplace growth
Expand your marketplace presence in Finland while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling digital services and digital goods to Finland
In Finland, digital services — including eBooks, online courses, streaming, and software — are subject to Finnish VAT. Non-EU sellers providing digital services to Finnish consumers should register via the OSS scheme.
To sell digital services to Finland customers, you can choose one of two registration routes depending on how your service is delivered.
My B2C business is based in the EU
Assuming you are not established in Finland, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Finland
Holding inventory in Finland creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Finland, IOSS registration, or Delivered at Place (DAP). For services, register for OSS with your home tax authority.
Feeling confused? Take the EU VAT quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the quiz →
VAT on sales to Finnish businesses
When selling B2B in Finland, your VAT-registered Finnish customer handles VAT via reverse charge. However, if you hold stock in Finland, you may still need to register for Finnish VAT.
Based outside the EU, selling B2B
If your Finland customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Finland invoicing and reporting requirements.
2026 Finland VAT Rates by Product Category
Official VAT rates in Finland verified against European Commission TEDB records. Select a specific product or service category for reverse charge rules, OSS thresholds, and statutory citations:
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