Supplies Of Goods Received By Finnish Businesses From EU Businesses (Finland)

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Commentary

17 Finland

General (Finland)

Finnish businesses that are not VAT registered but receive supplies of goods from EU suppliers may be required to register for VAT if the value of the goods received exceeds the Intrastat acquisitions threshold (see 17.1).

Whilst unregistered, the business should be charged VAT by its EU suppliers. Once the Finnish business is registered for VAT, the EU suppliers should stop charging VAT and the Finnish business should account for Finnish VAT on the value of the goods received.

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