VAT refunds from Finland

Name of sales tax:

The finn sales tax is known as „Arvonlisävero (AVL)“ bzw. „Mervärdesskatt (MOMS)“

Value of turnover tax rates:

The standard rate of Finnish VAT is 24%. In addition, reduced rates of 14% and 10% apply.

Permitted reimbursement periods The refund period for VAT refunds from Finland must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .

Minimum funding amount For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of 50 € applies.

Address of the competent tax authority in the state of reimbursement

Uusimaa Corporate Tax Office
P.O. Box 34
00052 VERO
FINLAND

Kontakt

Tel:            +358 20 697 063
Fax:          +358 9 7311 4895
E-Mail:      Kontaktmöglichkeit über ALVEU – Online Service
Internet:    www.tax.fi

To VAT refunds from Finland

Place order

Reimbursement of individual business transactions / expenses:

Costs / Expenses for	reimbursement
Fairs and Exhibitions	100%
Conferences	100%
Hotel accommodation	100% (1)
Catering / Restaurant	0%
Entertainment, Presents, Entertainment	0%)
Purchase of vehicles	0% (2)
Diesel	100% (3)
Petrol	100% (4)
Vehicle repair	100% (5)
Rent of vehicles	100% (6)
Taxi	100%
Bus / Train	100%
Phone / Fax	100%
Road fees/ toll	100%
Marketing	100%
Consultants	100%
Legal expenses	100%
Training/education	100%

(1) Invoice on behalf of the company
(2) Vehicles or vessels for hire, sale, driving school instruction or for the commercial passenger transport 100% recoverable
(3) only for vehicles with business use, no passenger cars
(4) only for commercial vehicles, no passenger cars
(5) only for commercial vehicles, no passenger cars
(6) only for vehicles with business use, no passenger cars
Other reimbursable expenses / business transactions:
VAT amounts from works deliveries with a maximum term of 9 months. In this case, no tax registration is required in Finland.

General note: Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by checking in individual cases.