Businesses in non-EU countries that incur Finnish VAT on business expenditure may be able to claim a refund of this VAT from the Finnish tax authority.
To be eligible to make a claim the following conditions must be satisfied:
- Ìý
•ÌýÌýÌýÌý The business must be registered for business purposes in a non-EU country.
- Ìý
•ÌýÌýÌýÌý The business must not have a fixed/permanent establishment in Finland.
- Ìý
•ÌýÌýÌýÌý If the company is registered for VAT in another EU member state, it must apply for the refund using that country's application system if the costs relate to that permanent/fixed establishment.
- Ìý
•ÌýÌýÌýÌý The business must not make any supplies of goods
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:39