Businesses that make taxable supplies are entitled to recover Finnish VAT incurred on expenditure (known as 'input VAT') used for the purpose of making these taxable supplies other than those items that are specifically blocked (see below).
Businesses that make only exempt supplies cannot recover input VAT. Businesses that make both taxable and exempt supplies can partly recover input VAT (explained further in 17.37) other than those items that are specifically non-deductible.
VAT incurred on the following items of expenditure is non-deductible and therefore cannot be recovered:
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•ÌýÌýÌýÌý Goods and services related to domestic housing provided by employers.
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Web page updated on 17 Mar 2025 15:10