Instructions for completing VAT returns

Enter VAT on goods and services sold in Finland, specified by tax rate.

The general VAT rate is 25,5%. The reduced VAT rates are 14% and 10%. See the current VAT rates.

Note: The general VAT rate was 24% until 30 August 2024. Read more about the increase of the general VAT rate on 1 September 2024

Example: If your sales (VAT 25.5%) without VAT are €19,310.00 (= taxable amount), then the 25.5% VAT you must report is 25.5% × €19,310.00 = €4,924.05. Read more about how to calculate VAT

Report here VAT payable on items such as:

• Goods and services taken for private use
• sales of fixed assets
• subsidies on the prices of goods or services sold, granted to the seller based on the selling price or the volume.

• goods bought from a foreign party who is not liable for VAT in Finland because the reverse charge mechanism is applied

• services bought from a foreign party who is not liable for VAT in Finland because the reverse charge mechanism is applied

  • Report VAT on EU purchases of services only if the services are not covered by the general provision. Examples include VAT on real estate related services, passenger transport services and travel agency services. Read more about the general provisions and the provisions on the country of supply (chapter 7) (available in Finnish and Swedish, link to Finnish)

  • Report VAT on purchases of services from outside the EU regardless of whether or not the services are covered by the general provision. 

• emission allowances bought under the VAT reverse charge mechanism in Finland, i.e. the buyer pays the VAT.

  Please note that if the emission allowance was bought in another EU country, it must be reported in “Tax on services purchased from other EU Member States” instead.

• distance selling of goods in Finland if the distance selling is not reported in the VAT special scheme.

Do not report here the following information:

• VAT on imports of goods – report VAT under “Tax on imports of goods from outside the EU”
• VAT on purchases of services according to the general provision – report VAT under “Tax on services purchased from other EU Members States” and enter the purchases under “Purchases of services from other EU Member States”.
• sales that are subject to VAT reporting in a special scheme: any selling to consumers in other EU countries of telecommunications services, broadcasting services and electronically supplied services. 
  • Read more: VAT special scheme (One Stop Shop) 
• VAT payable in the construction industry based on the reverse charge mechanism – report VAT under “Tax on purchases of construction services and scrap metal”.

Enter the VAT on goods bought from parties that are liable for VAT in other EU countries (intra-Community acquisitions).

Intra-Community acquisition means that

• you buy goods from a small business registered for VAT in another EU country, and
• the goods are transported to Finland on the seller’s or buyer’s request.

You can calculate the amount of VAT by multiplying the price without VAT by the VAT rate applied to the goods purchased. If several VAT rates (25.5%, 14% and 10%) apply, add the amounts of tax together and enter the sum total.

Read more about the increase of the general VAT rate on 1 September 2024

Example: Your company has bought goods from other EU countries (intra-Community acquisitions) for €18,000. The VAT rate applied is 25.5%. The amount of VAT is 25.5% x €18,000 = €4,590. You can deduct the VAT on intra-Community acquisitions on the same terms as you can deduct the VAT included in goods you have bought in Finland.

If the VAT is deductible, also report it under "Tax deductible for the tax period". Enter the purchase price of intra-Community acquisitions under “Purchases of goods from other EU Member States”.

Read more: VAT and EU goods trade (available in Finnish and Swedish, link to Finnish)

Enter here the VAT on services bought from VAT-liable parties in other EU countries when the services purchased are in accordance with the general provision and the VAT is paid to Finland based on the reverse charge mechanism.

In addition, enter the VAT payable on an emission allowance bought in another EU country.

When the services bought are not in accordance with the general provision, enter the VAT under “Tax on domestic sales by tax rate” if the country of supply is Finland.

Read more about the general provisions and the provisions on the country of supply (chapter 7) (available in Finnish and Swedish, link to Finnish)

Note: If your company buys construction services or leases employees for construction services in Finland and the seller is from another EU country, report VAT under “Purchases of construction services and scrap metal (reverse charge)”.

To calculate the amount of VAT, multiply the price without VAT by the VAT rate applied to the purchase. If several VAT rates (25.5%, 14% and 10%) apply, add the amounts of VAT together and enter the sum total.

Read more about the increase of the general VAT rate on 1 September 2024

Example: Service purchases from other EU Member States amount to €10,000. The VAT rate applied is 25.5%. The amount of VAT is 25.5% x €10,000 = €2,550. You can deduct the VAT on the same terms as you can deduct the VAT included in services you have bought in Finland. In other words, it is included in the VAT deductible for the period.

Report the VAT on imports, i.e. the VAT on goods imported from outside the EU. Report all imports: there is no minimum euro threshold. 

To calculate the amount of VAT, multiply the taxable amount by the VAT rate applied to the goods. If several VAT rates (25.5%, 14% and 10%) apply, add the amounts of VAT together and enter the sum total.

Note: The general VAT rate was 24% until 30 August 2024. Read more about the increase of the general VAT rate on 1 September 2024

If the VAT is deductible, also report it under "Tax deductible for the tax period".

Example: Imports of goods from outside the EU total €80,000. The VAT rate applied to the goods imported is 25.5%. The amount of VAT is 25.5% x €80,000 = €20,400. You can deduct the VAT on these imports on the same terms as you can deduct the VAT included in goods you have bought in Finland. In other words, the tax is included in the VAT deductible for the period. A condition is that the purchase was made for business activities that qualify for the deduction.

In some circumstances, imports operated in Finland are exempt from tax (§ 94 – § 96 and § 72h of the Value Added Tax Act). In such a case, leave this section and section “Tax deductible for the tax period” blank. However, you must still report the basis of VAT for these imports under “Imports of goods from outside the EU”. 

Read more 

• How to submit a VAT return concerning VAT on imports
• Special procedure for imports

Imports between the Åland Islands and mainland Finland. Read more about the Åland Islands tax border and importing goods

Report VAT on such purchases of construction services and scrap metal to which the reverse charge mechanism is applied.

Also report here

• VAT on leased construction services if you have leased employees. 
• VAT on any such construction services you have bought from a foreign party which relate to real estate in Finland and for which your company pays the tax in the capacity of buyer (under § 9 of the Value Added Tax Act). Note that you must report these construction services even if your company does not sell construction services.

Calculate the VAT by multiplying the purchase price without VAT by the VAT rate of 25.5%.

Also report the purchase prices for the above purchases under “Purchases of construction services and scrap metal”. 

Note: If you have bought scrap metal from another EU Member State and it is regarded as an intra-Community acquisition, report the VAT under "Tax on goods purchased from other EU Member States".

Read more: 

• VAT reverse charge in the construction industry
• The VAT reverse-charge scheme in the scrap industry

Enter the total amount of VAT deductible for the period.

You can deduct the VAT included in the purchase price of goods or services if

• the goods or services were purchased for business activities that quality for the deduction and the right to make the deduction has not been separately restricted
• the seller is liable for VAT in Finland.

Note: When reporting the deductible amount of VAT for the tax period, do not enter a minus sign (-) in front of the number. Use the minus sign only if you have previously reported too much deductible VAT and are now making a correction.

Deductible taxes related to taxable business activities may also include

• VAT on purchases related to business that qualifies for 0% VAT
• VAT on intra-Community acquisitions, i.e. purchases from the EU
• VAT on goods imports (= purchases from outside the EU, including the Åland Islands)
• VAT paid on the basis of the reverse charge mechanism on such purchases made in Finland where the seller is a foreign party not registered for VAT in Finland
• VAT paid on the basis of the reverse charge mechanism on purchases of construction services and scrap metal
• VAT paid on emission allowances purchased in Finland (also report it under “Tax on domestic sales by tax rate”)

• the Finnish VAT included in your purchases of goods and services, if you had bought the goods or services in order to support your sales reportable in a VAT special scheme, and the company is a VAT-registered company in Finland. Read more: VAT special scheme (One Stop Shop)

VAT included in the purchases is deductible only insofar as the goods or services purchased have been used for activities that qualify for the deduction of VAT. VAT is not deductible if the goods or services are intended for private use, for activities that are not subject to VAT or for use in activities where the right to make deductions is restricted. Purchases related to activities that do not fall within the scope of the Value Added Tax Act are also not deductible. 

Read more: Deducting VAT on purchases

MyTax calculates the total VAT for the tax period. If the total VAT is negative, i.e. you qualify for a VAT refund, you can see this in your account balance in MyTax only after the Tax Administration has confirmed the refund.

If you are filing on paper, first add together  

• VAT on domestic sales
• VAT on goods purchased from other EU Member States
• VAT on services purchased from other EU Member States
• VAT on imports of goods
• VAT on purchases of construction services and scrap metal.

Then subtract the VAT deductible for the tax period and any tax relief you quality for (only on the accounting period’s or calendar year’s last VAT return).

If the total VAT is negative, i.e. if you qualify for a tax refund, enter the amount of refund at Negative tax that qualifies for refund. Add the negative sign (-) for the total VAT.

Report here the supply of tax-exempt goods or services if you are entitled to deduct the VAT on  associated purchases (in other words, the purchases have been made for business activities that are subject to VAT). Such supply includes

• sales of goods to outside the EU, for example to Norway or Russia or from mainland Finland to the Åland Islands
• sales of goods – including installation or assembly – to another EU country
• tax-free sales to travellers
• tax-free sales to diplomats and international organisations
• tax-exempt sales related to warehousing procedures
• tax-exempt sales of editions of membership bulletins to non-profit organisations
• sales of tax-exempt vessels and work on such vessels
• service sales according to the general provision to non-EU countries
• service sales not covered by the general provision (in or outside the EU), for example supply of construction services related to real estate in Norway or Sweden
• service sales taking place fully abroad (e.g. a company sells services locally in Germany, using its German VAT number).
• sales of goods taking place and taxed outside Finland (in or outside the EU), for example sales of goods in Russia
• sales of telecommunications and broadcasting services and electronically supplied services to consumers in another EU country. Read more: VAT special scheme (One Stop Shop)
• services supplied to a small-scale business enterprise (no VAT number)

Also report here supply of new means of transport to private individuals in another EU country.

When you calculate your turnover subject to 0% VAT, do not include the following:

• VAT-exempt sales associated with purchases that do not qualify for the VAT deduction, such as healthcare and medical services and social services
• sales reported under “Sales of goods to other EU Member States”
• intra-Community supply according to the general provision, reported under "Sales of services to other EU Member States"
• general aid and support, such as agricultural support
• transfer of goods to your own non-EU warehouses.

Report here the total value of your Intra-Community supply, i.e. the sales of goods to VAT-liable buyers in other EU countries. A condition for intra-Community supply is that the goods are transported from Finland to another EU country.

The value of sales is the price based on an agreement between the seller and the buyer, including all the surcharges charged from the buyer (for example, invoice fees, postage or other delivery costs). Also include any transport costs that your company has charged for the delivery.

Intra-Community supply also includes the movement of goods from one EU country to another EU country in order to be sold there. Report here, for example, the value of goods moved from Finland to Germany in order to be sold there. Note that the movement of goods to a call-off stock is not regarded as intra-Community supply and should not be reported here. It must always be reported separately.

In the case of triangulation, do not report the second sales transaction on your VAT return. Report it on the VAT Recapitulative Statement only. 

If you sell goods to consumers, report the sales under “VAT on domestic sales by tax rate”. Exceptions include the supply of new means of transport to private individuals in other EU countries. Report such supply under “Turnover taxable at zero VAT rate”.

Note: Also remember to report intra-Community supply to another EU country on the VAT Recapitulative Statement. 

Read more

• VAT and EU goods trade (available in Finnish and Swedish, link to Finnish)
• VAT EU Recapitulative Statement
• Statement on transfer to call-off stock).

Enter the total value of sales taxed in the buyer’s country in accordance with the general provision on sales between VAT-liable parties (buyer from an EU country other than Finland).

The buyer of the service pays the VAT based on the reverse charge mechanism in the EU country to which the service is supplied.

If the service supply is exempt from VAT in the other EU country, do not report it in this field. In such a case, report it under "Turnover taxable at zero VAT rate".

The provision on the country of service supply is that services sold to a small business are taxed in the country where the buyer is established. However, the general provision is not applied to the following services:

• services related to real estate
• passenger transport services
• short-term rental of a means of transport
• right of entry into educational, scientific, cultural, entertainment and sports events, fairs, exhibitions, etc., and services directly associated with such entry (e.g. cloakroom service fee)
• restaurant and catering services
• travel agency services.

Supply of services that are not covered by the general provision to small businesses is taxed in the buyer’s country, so you should report it under “Turnover taxable at zero VAT rate”.

If you sell emission allowances to a business in another EU country, report these sales here.

Note: Also remember to report intra-Community supply to another EU country on the VAT Recapitulative Statement.

Read more

• Value added taxation of foreign service trade (available in Finnish and Swedish, link to Finnish)
• VAT EU Recapitulative Statement

If you sell services to consumers, report the sales under “VAT on domestic sales by tax rate”.

Enter the total value of goods bought from EU countries other than Finland, i.e. your intra-Community acquisitions (enter the purchase price without VAT). Also report intra-Community acquisitions exempt from tax.

A condition for intra-Community acquisitions is that the goods are

• bought from a small business registered for VAT in another EU country and
• transported to Finland on the seller’s or buyer’s request.

Report VAT paid on the goods purchased under:

• Tax on goods purchased from other EU Member States
• Tax deductible for the tax period, i.e. VAT on purchases made for purposes that quality for the deduction.

Read more: VAT and EU goods trade (available in Finnish and Swedish, link to Finnish)

Enter the total value of such services bought from other EU countries on which the VAT is paid to Finland based on the reverse charge mechanism in accordance with the general provision applied in the country of supply of services. According to the general provision, the sales to small businesses are taxed in the country where the buyer is established.

In addition, enter the total value of emission allowances bought in another EU country.

Report VAT paid on the services purchased under:

• Tax on services purchased from other EU Member States
• Tax deductible for the tax period if the purchase qualifies for the deduction.

Do not report here the following information:

• leasing of employees for construction services (reverse charge). Report these purchases only under "Purchases of construction services and metal scrap".
• services according to the general provision whose supply is exempt from tax (such as work on tax-exempt vessels)
• services not covered by the general provision, such as real estate related services, passenger transport services or travel agency services. However, report tax on these services under “Tax on domestic sales”.

Read more: Value added taxation of foreign service trade

Enter the total value of goods imported from outside the EU, i.e. the taxable amount. You can calculate the taxable amount based on the information provided in the customs clearance decision. If the customs clearance decision changes such that the taxable amount and the information affecting the tax change, remember to correct your VAT return.

Report the information on the VAT return you file for the tax period during which the customs clearance decision was issued. The period is determined by the date printed on the decision.

Allocate the corresponding VAT deduction to the same month. Report VAT on imports under:

• Tax on imports of goods from outside the EU
• Tax deductible for the tax period if the purchase qualifies for the deduction. 

In some circumstances, imports operated in Finland are exempt from tax (§ 94 – § 96 and § 72h of the Value Added Tax Act). Even in that case, report the VAT for imports here. 

Example: Imports of goods from outside the EU total €80,000. The goods imported are dentures, and their imports are exempt from VAT (§ 36, paragraph 3 and § 94–96 of the Value Added Tax Act). However, report the taxable amount for these imports under “Imports of goods from outside the EU”. Do not report anything under “Tax on imports of goods from outside the EU" and “Tax deductible for the tax period".

Read more:

• How to submit a VAT return concerning VAT on imports
• Special procedure for imports

Imports between the Åland Islands and mainland Finland. Read more: Åland Islands tax border and importing goods

When services are bought from a small business located outside the EU, the taxable amount is not entered in the VAT return. However, report the VAT on these purchases, specified by tax rate, under “Tax on domestic sales”. If the VAT is deductible, also report it under “Tax deductible for the tax period”. Whether or not the services are covered by the general provision is irrelevant.

Read more: Value added taxation of foreign service trade, chapter 9

Report here such supply of construction services to which the reverse charge mechanism is applied.

Also report the total value of scrap metal and metal waste to which the reverse charge mechanism is applied. However, if scrap metal has been sold to another EU country and the sale qualifies for intra-Community supply, do not report it here but under “Sales of goods to other EU Member States”.

Read more:

• VAT reverse charge in the construction industry
• VAT reverse charge in the supply of scrap metal and metal waste

Report here such purchases of construction services, scrap metal and metal waste to which the reverse charge mechanism is applied.

Also report the following:

• leasing of employees for construction services (reverse charge)
• any construction services bought from foreign parties which relate to real estate in Finland and on which the company – in the capacity of buyer – pays the VAT (§ 9 of the Value Added Tax Act). The information must be reported even if the company you represent does not sell construction services. Also enter the VAT on such purchases in “Tax on purchases of construction services and scrap metal”.

Note: If you have bought scrap metal in another EU country and the purchase qualifies for an  intra-Community acquisition, do not report the purchase here. Report the purchase under “Purchases of goods from other EU Member States”.

Read more:

• VAT reverse charge in the construction industry
• VAT reverse charge in the supply of scrap metal and metal waste

Note: If your tax period ends on or after 1 January 2025, you do not need to report this information on the VAT return.

When you are filing a VAT return in MyTax, the service asks you whether you are filing VAT on a cash basis. The default selection is “No”.

Change the answer to “Yes” if you are liable to keep accounting records and have chosen the cash accounting approach. The cash accounting approach means that you allocate both the VAT you pay and the VAT you can deduct to the month when you received a payment from the buyer or when you paid for a VAT-deductible purchase.

The cash accounting approach can be used, for example, by

• companies whose turnover is less than €500,000
• self-employed operators of a trade or business who, under the Accounting Act, are entitled to use cash-based VAT accounting irrespective of their annual turnover.

Read more about cash-based VAT (available in Finnish and Swedish, link to Finnish)

Note: The VAT relief for small businesses will no longer be available for accounting periods starting 1 January 2025 or later. Companies can still request the relief for 2024. Read more: VAT relief for small businesses

You can get relief from all or part of your VAT, if your net sales (turnover) is less than €30,000 during the accounting period (12 months).

Request it on the accounting period’s or calendar year’s last VAT return, depending on your tax period.

MyTax calculates the VAT relief automatically when you enter your turnover qualifying for VAT relief and the amount of VAT. 

You can calculate the turnover that qualifies for tax relief and the amount of VAT by using the VAT relief calculator. The calculator takes into account that some of your sales and VAT do not qualify for the relief. 

If you are filing on paper, also remember to enter the amount of tax relief.

Read more about tax relief

If you company does not have any VAT-liable activities during the tax period, report it

• in MyTax: tick the box “No activities during the tax period”.
• by filling in the paper form: enter 0 in "Tax payable".

You can file a return on interrupted activities 6 months in advance.

Note: If your company has sales where VAT is 0% but the VAT on associated purchases is deductible, do not file a “No activities” return. In such a case, report the sales under "Turnover taxable at zero VAT rate".   

Read more: Termination of VAT-liable activities.

You must file a VAT return for every tax period, even if your company has not had any VAT-liable activities during the period: for example, if you have interrupted your activities or there is a break in the company’s seasonal activities.

The way to remedy any errors is to submit a replacement VAT return for the period where the mistake or error is entered. The replacement will replace the previous VAT return entirely. You need to provide all the information again, in other words, not only the lines where the mistake is but all the other information too, although it was right in the first place. However, you can use the previous return as a template.

1. Go to MyTax (a new window will appear)
2. Go to the Your tax types tab – click File a VAT return.
3. Select the VAT return of the tax period you need to correct. For example, if your tax period is the month and your return for September 2024 has a mistake, click Open return at the period ending on 30 September 2024.
4. Click Correct.
5. Select the reason for making corrections and enter the corrections needed. 
   • Calculation error or entry error: For making corrections to a calculation or typographic-entry error. 
   • Change in case law: When you are making corrections due to changes in case law. 
   • Guidance received during a tax audit: When you are making corrections based on the guidance you were given during a tax audit. 
   • Error in interpretation of law: When you originally misinterpreted the law, for example if you first reported sales subject to 25.5% VAT and you are now correcting them as subject to 10% VAT. 
6. Submit the return.

Please note: If you are correcting the amount of VAT on purchases, remember to also change the tax basis (e.g. acquisition price) if necessary. In this case, make the required changes to the following sections:

• “VAT on goods purchased from other EU Member States” and “Purchases of goods from other EU Member States”
• “VAT on services purchased from other EU Member States” and “Purchases of services from other EU Member States” 
• “VAT on imports of goods from outside the EU” and “Imports of goods from outside the EU”
• “VAT on purchases of construction services and scrap metal” and “Purchases of construction services and scrap metal”

There is also another way of correcting an error if the error in the VAT filed for a tax period is no more than €500. The length of the tax period is irrelevant – the threshold is the same whatever the period length.

After you have noticed an error, make the correction before the VAT return due date coming up next. If a longer time has already elapsed, you cannot use this alternative way of correcting. Make the correction directly to the amount of VAT. If the VAT you filed originally was too low, add the missing amount to the VAT return where you enter in corrections. Likewise, if the VAT you filed originally was too high, subtract the excess amount from the VAT on that VAT return.

Example: Your company’s VAT reporting is based on the Monthly tax period. In April 2025, you notice an error in the VAT filed for January 2025. The 25.5% VAT you had filed was €200 too high. The way to remedy this error is to enter the necessary correction into your March VAT return, due 12 May 2025. Subtract €200, i.e. the excess amount from the amount of VAT on sales in Finland subject to 25.5% VAT, and file the resulting amount. 

Please note: If the error does not affect the amount of tax, you cannot use this alternative way of correcting. For example, if the error concerns one of the following, you must correct it by filing a replacement return:

• Tax-exempt sales of goods and services to other EU countries
• Tax-exempt sales of construction services and scrap metal (the reverse charge mechanism)
• Sales reported as turnover subject to 0% VAT

For errors such as these, you must file a replacement return for the period concerned.

Errors must be corrected within 3 years from the accounting period or tax year which the VAT concerns. The counting of time for the 3-year time limit starts at the beginning of the next calendar year. However, if you notice an error, please always correct it without delay.

File your VAT return in MyTax. You can also file through an API or the Ilmoitin.fi e-service.

Go to MyTax

Introduction to API interfaces

Ilmoitin.fi

If it is not possible for you to send the VAT return electronically, you can authorise another person or company to represent you and file the return in MyTax or through other e-services: Authorising someone else to deal with taxes on your behalf

Completing a paper form for your VAT return – in exceptional circumstances only.  Only the original form, issued by the Tax Administration, should be used.  

Indicate the reported tax period by its number:

• If your tax period is the month, enter the number of the month (1–12) on the paper form.
  Example: If you are filing your company’s VAT for March, your tax period is “3”.
• For reporting by quarterly periods, indicate the quarter – 1, 2, 3 or 4.
  Example: If you are filing your company’s VAT for the second quarter (April–June), your tax period is “2”.
• However, if you file and pay VAT once a year, leave the field blank.

Fill in the year in four digits (as in 2025) in the appropriate space.

Report the amounts and information on the form as follows:

• Your reportable VAT information only on the paper form’s first page
• Any information on pensions, social benefits, tax withholding including taxes at source, and information on lottery tax and tax on insurance premiums only on the paper form’s second page

The paper form: Self-assessed tax return