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Commentary

General (Finland)

17 Finland

General (Finland)

Finnish VAT applies at the standard rate of 25.5% (from 1 September 2024) to any supply of goods or services made in Finland other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 17.37);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (see 17.40);

  3. Ìý

    •ÌýÌýÌýÌý reduced-rated supplies (see 17.41);

  4. Ìý

    •ÌýÌýÌýÌý supplies by non-taxable persons (see 17.42); and

  5. Ìý

    •ÌýÌýÌýÌý supplies not made by way of business (see 17.43).

Until

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