VAT in Finland – get registered and file correctly

If, as a foreign company, you intend to sell to or trade with Finland, you must address Finnish VAT (known locally as ALV). As a general rule, foreign companies without a permanent establishment in Finland must register for VAT as soon as they make VATable sales in the country; there is no turnover threshold. The standard rate is 25.5%, and the reduced rate was lowered from 14% to 13.5% on January 1, 2026, while a 10% rate continues to apply to newspapers and periodicals.

Do you need to register for VAT in Finland?

Under the EU VAT Directive, foreign companies are required to register for VAT in a number of situations. Registration ensures that you can correctly charge, report, and remit Finnish VAT. It is important to assess this obligation before commencing operations to avoid fines and retrospective assessments. The most common circumstances triggering a registration requirement are:

• Import of goods into Finland from countries outside the EU.
• Purchase and sale of goods within Finland.
• Sale of goods from Finland to customers in other countries (both B2B and B2C).
• Intra-Community acquisitions—that is, purchases of goods in Finland from other EU countries.
• Holding inventory in Finland for sale, distribution or consignment
• Participation in or execution of contracts in Finland.
• Events in Finland where participants pay an admission fee.

If you are unsure whether your specific activity triggers a registration requirement, please contact us before you begin. We have established contacts with the Finnish authorities and are familiar with local procedures.

VAT in Finland – rates and key figures

Conditions	Detail
Standard rate	25,5 %
Reduced rate	13.5% (including food, passenger transport, accommodation) and 10% (newspapers and periodicals)
Zero rate (0%)	Including, among other things, intra-EU supplies of goods and exports outside the EU.
Registration threshold	None for foreign companies without a permanent establishment
Distance selling threshold (OSS)	€10,000 in total EU distance sales per calendar year
VAT number format	FI + 8 digits, e.g. FI12345678
Reporting period	Monthly. Quarterly reporting is possible for turnover below EUR 100,000; annual reporting for turnover below EUR 30,000.
Fiscal representative	May be required for companies established outside the EU.

The standard rate of 25.5% applies to most goods and services. The reduced rate of 13.5% covers, among other things, food, passenger transport, accommodation, medicines, and cultural services, while the 10% rate continues to apply to newspapers and periodicals. Note that the previous rate of 14% was lowered to 13.5% on 1 January 2026.

E-commerce and webshop for Finland

If you sell to Finnish consumers via an online store, your obligations depend on where your goods are located. In the case of pure distance selling from a warehouse in another EU country, you can use OSS – One Stop Shop, when your total cross-border distance sales to consumers in the EU exceed EUR 10,000 (excluding VAT) per calendar year. You then account for Finnish VAT via a single consolidated EU return instead of registering in each country.

If, on the other hand, you hold stock in Finland—for example, via a fulfillment center or other local storage—OSS alone is not sufficient. In that case, you need a proper Finnish VAT registration. Read more about Amazon and online marketplaces and about Danish e-commerce to the EU.

B2B trade and reverse charge

In B2B transactions, the reverse charge mechanism applies to goods and services sold by a company without a fixed place of business in Finland to a VAT-registered Finnish customer. This means that the Finnish buyer accounts for the VAT, which can often reduce the need for local registration. Additionally, an extended domestic reverse charge applies to items such as construction services and emission allowances. If you sell to private individuals or maintain inventory in the country, the situation differs, and a specific assessment is required.

Construction and contracting in Finland

If you provide construction services in Finland, there are specific matters to be aware of. In many cases, the domestic reverse charge mechanism for construction services shifts the VAT liability to the Finnish recipient; however, the rules are specific and depend on the status of the parties and the nature of the service. If you have employees posted to Finnish construction projects, other obligations also apply. We can help clarify both VAT and the associated obligations—see Specifics regarding construction.

VAT refund in Finland

Har din virksomhed haft momsbelagte udgifter i Finland, kan du ofte få den betalte moms retur, selvom du ikke er momsregistreret der. Refusion gives typisk for messe- og konferenceudgifter, hotel, brændstof, billeje, taxa, reklame samt vare- og ydelseskøb. Vi hjælper dig med at vurdere, hvad der kan søges hjem, og med selve VAT refund.

Here is how TIMEVAT helps you in Finland

TIMEVAT is a specialist firm focused on finance and exports, with many years of experience handling VAT across Europe. We speak the language, maintain established contacts with the Finnish authorities, and are well-versed in local procedures. We act as your extended arm in dealings with the authorities and look after your business as if it were our own.

• Registration: We assess your registration obligations and handle the entire Finnish VAT registration process, including the appointment of a fiscal representative if required.
• Filing and Compliance: We handle your ongoing VAT returns and EU sales lists, ensuring compliance with deadlines and formats.
• VAT Refund: We identify expenses eligible for a refund and reclaim the Finnish VAT paid on your behalf.

Frequently asked questions about VAT in Finland