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

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