Domestic supplies (Finland)
Any natural or legal person that makes taxable supplies of goods or services in Finland may have an obligation to register and account for VAT.
A Finnish VAT registration may also be required where the thresholds (see 17.1) are exceeded in respect of distance selling (see 17.5) and/or supplies of BTE services into Finland (except for non-EU companies for which no de minimis threshold applies) (except where the One Stop Shop (OSS) system is used (see 17.49)), or intra-EU acquisitions of goods (see 17.6). Special rules also apply to businesses acquired as a transfer of a going
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Web page updated on 17 Mar 2025 15:39