Coronavirus home tests temporarily exempted from VATNews, 12/31/2021
Both home tests sold in Finland and home tests imported from abroard will be temporarily exempted from VAT. The tax exemption for sales means that companies are entitled to deduct VAT included in the purchases.
Coronavirus home tests refer to medical in vitro diagnostic devices used in self-testing for the COVID-19 infection. Home tests are subject to special requirements controlled by Fimea.
The purpose of the VAT exemption is to lower the price for home tests and thereby make self-testing easier.
The legal act is in force from 1 January to 31 December 2022.