VAT relief calculator

If you have sold any fixed assets during the accounting period, enter the selling price. Include the value of any private use of the fixed assets. Enter the “net” values so that the VAT is not included.

This line should be filled in only if you have applied for VAT registration voluntarily because you have transferred the right to use real estate (for example, renting out an apartment that you own). Enter the net amount, do not include the VAT in it. 

Enter the income you have received from a forestry operation (do not include VAT).

Please note that any selling of peat (or the selling of rights to extract peat) is not treated as forestry sales. Do not include such selling.

This line is for any selling not subject to VAT, including sales of social services, healthcare services, fees received for giving a performance and the like. This is not included in the sales that qualify for the VAT relief. For this reason, enter the selling you have carried out that is not listed in the Tax Administration’s guidance “VAT relief for small businesses” — Arvonlisäveron alarajahuojennus, chapter 4 (in Finnish and Swedish).  

Please note that sales subject to reverse-charge VAT (such as the selling of construction services) are part of sales subject to VAT (=the turnover of your business). Do not include it in this amount.

Enter the VAT payable on a transfer of the right to use real estate only if you have applied for VAT registration voluntarily because you have transferred the right to use real estate (for example, renting out an apartment that you own).

This line is for the VAT you have paid as a customer, because a reverse charge mechanism (where the buyer pays the VAT) has been applied. Typically, the VAT paid on purchases of construction services and the VAT paid on behalf of a foreign seller should be entered here.

Such VAT is not included in the VAT relief calculation because it is not part of the VAT that relates to the sales activity of your (= the applicant’s) business. However, the input VAT that you have deducted for purchases is taken into account in part 3 of the calculator.

Enter the VAT payable on purchases of goods (intra-Community acquisitions) and on purchases of services from other EU countries. Such VAT is not included in the VAT relief calculation because it is not part of the VAT that relates to the sales activity of your (= the applicant’s) business.

However, the VAT you deduct from intra-Community acquisitions and purchases of services from EU countries is taken into account in part 3 of the calculator.

Enter the VAT you must pay on import transactions. Such VAT is not included in the VAT relief calculation because it is not part of the VAT that relates to the sales activity of your (= the applicant’s) business. However, the VAT you deduct from imported goods and services is taken into account in part 3 of the calculator.

Enter the VAT payable on purchases relating to real estate only if you have applied for VAT registration voluntarily because you have transferred the right to use real estate (for example, renting out an apartment that you own). Examples of purchases relating to real estate are heating expenses, accounting expenses, technical services, cleaning work, and repair work done in the building.