Finland’s Parliament approved a bill on 28 November 2025 that introduces a 13.5% VAT rate on specified services, goods, and imports of collectibles and antiques. The new rate and related provisions take effect on 20 December 2025, covering all tax obligations from that date, including intra‑community acquisitions. The legislation will enter into force on the same day.
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Bloomberg Tax · 20 days ago
Finland's Supreme Administrative Court clarified that a standard 10% VAT penalty applies to conflicting VAT returns filed for the same period. The decision, posted online on 18 June 2026, confirms that the penalty is triggered by human error and failure to revoke a service provider's authorization.
Global VAT Compliance · 28 days ago
Finland's Tax Board clarified the VAT treatment of e-commerce payment services in a preliminary decision effective from 28 April 2026. The ruling distinguishes between taxable factoring services for the provider's own payment methods, VAT-subject technical API services, and VAT-exempt payment processing from external providers.
Numeral · about 2 months ago
Finland’s 2026 VAT regime includes a new reduced rate of 13.5% for foodstuffs, animal feed and certain agricultural products, effective January 2026. Finnish businesses must register for VAT when turnover exceeds €15,000, while non‑resident firms must register on any taxable sales with no threshold. EU B2C distance sellers face a €10,000 cross‑border sales threshold that triggers Finnish VAT registration or OSS use, and the reverse charge mechanism allows foreign suppliers to avoid registration if all sales are B2B reverse charge.
VATIT · about 4 hours ago
In the EU, the distinction between a branch and a subsidiary determines whether intercompany services are subject to VAT. The FCE Bank decision of 2006 establishes that services supplied by a head office to its branch are outside the scope of VAT, while the Skandia and Danske Bank rulings show that VAT group membership can change this outcome.
Sni Technology · about 4 hours ago
Europe: SAP's Plants Abroad and RITA solutions let a single legal entity manage multiple VAT registrations across member states, simplifying reporting. The tools support tax code configuration, reporting by jurisdiction, and integration with ERP, but do not resolve tax determination or localisation requirements.
NWB Datenbank · about 7 hours ago
Germany: The Bundeszentralamt für Steuern has set a deadline of 18 December 2023 for Dutch taxpayers to submit electronic applications for the 2022 input tax refund period. Taxpayers may file a single application for the whole period or quarterly applications, but must withdraw any previously submitted applications.
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Key Takeaways
Finland will apply a 13.5% VAT rate to specified services, goods, and imports of collectibles and antiques from 20 December 2025.
The new 13.5% VAT rate takes effect on 20 December 2025, the same day the law enters into force.
Yes, the new rate applies to all tax obligations arising on or after 20 December 2025, including intra‑community acquisitions allocated to subsequent calendar months.
Primary source
Read the full article at Bloomberg TaxThis summary was published on VATfaqs.com on 14 January 2026. It relates to VAT developments in Finland. The original source is Bloomberg Tax.
