Ecommerce VAT Finland
Finland VAT News
Finland VAT Rate Increase Takes Effect September 2024
Finland’s standard VAT rate increased from 24% to 25.5% in September 2024. The reduced rates of 10% and 14% remain unchanged. Businesses must update their billing systems to reflect the new rate.
Finnish Tax Administration Updates E-Invoicing Requirements
The Finnish Tax Administration has updated its requirements for e-invoicing, with new guidelines for businesses operating in Finland to ensure compliance with EU digital reporting standards.
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 03 May 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 location, the nature of your products or services, and whether you sell to Finnish consumers or businesses.
🕐 Looking for advice tailored to your situation? Schedule a free 15-minute consultation with one of our specialists today.
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.
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:
Important: Storing goods in Finland still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in Finland or a DAP shipment.
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.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
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, you must register for OSS with your home tax authority when selling to EU consumers.
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.
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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.