Broadcasting, Telecommunication And Electronically Supplied Services (Finland)

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Commentary

17 Finland

Broadcasting, telecommunication and electronically supplied services (Finland)

Supplies of broadcasting, telecommunication and electronically supplied (BTE) services provided to business customers (B2B) is a general rule reverse charge service. Therefore, the non-resident supplier is not required to register for VAT as the relevant business customer will account for any VAT due.

Since 1 January 2015, BTE services sold to non-taxable persons (B2C) are taxed in the country

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