Finland has clarified that all fees related to factoring services are subject to VAT, following a Supreme Administrative Court ruling aligned with EU case law. At the same time, draft legislation proposes implementing EU ViDA reforms, including changes to OSS and phasing out call-off stock rules from 2027. Overall, these developments reflect stricter VAT treatment and continued alignment with EU d... Read more

Finland introduced main tax changes in 2026 affecting multinationals and consumers. From 30 January 2026, Pillar Two minimum tax filings can be submitted electronically via MyTax, with three reports required and an extended 18-month deadline for the first reporting year. The reduced VAT rate fell to 13.5% on 1 January 2026, while April 2026 brings higher excise duties on sugary drinks. From 30 Jan... Read more

Finland will reduce its reduced VAT rate from 14% to 13.5% as of 1 January 2026, subject to final presidential approval. The change applies to the same essential goods and services currently covered by the reduced rate and aims to support households and stimulate consumption, while requiring affected businesses to update their pricing and tax systems in line with forthcoming tax authority guidance... Read more

The Act establishes rules to protect consumers in the marketing, sale, and contractual use of consumer goods and services, prohibiting unfair, misleading, or inappropriate business practices. It sets strict requirements for truthful marketing, transparent pricing, fair contract terms, and proper disclosure of essential information to consumers. The law grants consumers rights in cases of defective goods, delayed deliveries, improper installation, or misleading information, including repair, replacement, price reduction, cancellation, and compensation. Read more

Finland plans to reduce its reduced VAT rate from 14% to 13.5% starting 1 January 2026. The change will cover food, restaurants, animal feed, cultural and sports services, books, pharmaceuticals, transport, and accommodation, while public broadcasting will move from 10% to 13.5%. The applicable rate depends on the delivery or service completion date, and advance payments made before 2026 remain ta... Read more

The Act defines when VAT must be paid in Finland, covering sales of goods and services, imports, and intra-Community acquisitions, as well as who is considered a taxable person. It establishes detailed rules on taxable transactions, including sales, own-use provisions, transfers, vouchers, construction services, real estate transactions, and various special cases Read more

The Act implements the EU Directive 2014/55/EU and establishes the legal framework for electronic invoicing in Finnish public procurement. It defines what qualifies as an electronic invoice—specifically, a structured format that enables automatic processing and complies with the European standard for e-invoicing Read more

The purpose of this document is to present a comparison between systems in Finland and Aland islands, with a general overview of the most important characteristic and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration. Read more

This document intent is to explain how the E-receipt (E-kutti) system works in Finnish retail. As of now there is no mandatory requirement for retailers to use e-receipts. However, they are widely used and are supposed to replace paper receipts. Read more

The purpose of this document is to emphasize the most important characteristics and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration in the system in Finland. Read more

Finland is a non-fiscal country, meaning there is no mandatory fiscal device, POS certification, or communication with the tax authority, although businesses must still issue and archive receipts and comply with VAT, accounting, and consumer-protection rules. Read more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, the registration process and the applicable laws and regulations Read more

In this overview, we present the basics of Finland: a non-fiscal country with no mandatory POS certification, hardware requirements, or tax authority communication. However, e-receipts are used in retail. Read more

Finland plans to reduce its reduced VAT rate from 14% to 13.5% starting in 2026, covering essentials like food, transport, accommodation, medicines, and cultural services. Public broadcasting services, currently taxed at 10%, may also be affected. A public consultation is open until 15 August 2025. The goal is to ease inflation, though further changes may follow based on feedback. The Finnish Gove... Read more

Finland’s VAT system (Arvonlisävero - ALV) follows EU regulations, with a standard rate of 25.5% and reduced rates of 14% and 10% for specific goods and services. Businesses must register if annual turnover exceeds €20,000, file VAT returns monthly, quarterly, or annually based on revenue, and comply with strict invoicing rules, while special VAT mechanisms such as reverse charge, import VAT defer... Read more

On October 17th, 2024, Fiscal Solutions organized a free webinar on "Preparing for Finland's New E-Receipt Law: What Retailers Need to Know?". Fiscal Solutions Legal Consultant Nikolina Basić held the webinar. Read more