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Commentary

Accounting records (Finland)

17 Finland

Accounting records (Finland)

It is a legal requirement for all Finnish VAT registered entities to keep accounting records. These must include:

  1. Ìý

    •ÌýÌýÌýÌý VAT accounts; and

  2. Ìý

    •ÌýÌýÌýÌý copies of all VAT invoices issued to customers.

Normal accounting records should be sufficient, although some business sectors

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