VAT on international trade
In international trade of goods and services, the tax treatment of sales and purchases is decided by the place-of-supply rules. If the place of supply is not Finland, the company must check VAT liabilities in the target country.
For example, if a company is selling goods located in another EU country, it may be liable for VAT in the country in question. The company may need to register for VAT in the country where the goods are sold.
VAT number
When conducting business with another EU country, remember to check that the other party has a valid VAT number.
VAT Recapitulative Statement
If your company sells goods or services to other EU countries, you must file VAT Recapitulative Statements in addition to regular VAT returns.
Goods trade between EU member states
Read more about the intra-Community supply and acquisition of goods between EU countries.
Supply of services
Read more about the VAT assessment of the international supply of services.
Importing goods from outside the EU
Import refers to the acquisition and transport of goods from outside the EU.
Refunds of VAT from abroad
Read more about when you can request a VAT refund on purchases made in another country.
VAT special schemes (OSS)
Your company can utilise a VAT special scheme in international sales of goods and services to consumers.
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