Finland VAT rules

Registration process

OSS/IOSS registration process for taxable persons

In this subsection, the references for the registration of the taxable person under the non-Union one-stop shop scheme (non-Union OSS), the Union one-stop shop scheme (Union OSS) and the import one-stop shop scheme (IOSS) must be indicated, starting with the link to the national web portal.

IOSS registration process for intermediaries

In this subsection, the references for the registration of the intermediary under the IOSS must be indicated, starting with the link to the national web portal.

If Member States have imposed specific conditions at national level for a taxable person to act as intermediary (e.g. requirement of a guarantee), it must be indicated in this field.

Appointment of a tax representative for registration within the Union OSS

[Not required.]

[According to Article 204 of the VAT Directive, (Member State) requires suppliers (including deemed suppliers) who are not established in the EU to appoint a tax representative in order to be able to use the Union OSS scheme].

Refusal of registration

This subsection should include the national procedures to appeal against the refusal of registration for an OSS/IOSS scheme.

Invoicing

In general, under the OSS/IOSS schemes there is no obligation for the supplier to issue an invoice provided for by European VAT legislation.

Member States may in their national legislation require an invoice in the following cases:

supplies of services to consumers in the EU by taxable persons not established in the EU under the non-Union OSS. The invoicing rules of the Member State of identification will apply.
supplies of services to consumers in the EU under the Union OSS. The invoicing rules of the Member State of identification will apply.
deemed B2C supplies for domestic supplies of goods, by an electronic interface (Article 14a(2) of the VAT Directive), under the Union OSS. The invoicing rules of the Member State of identification (of the electronic interface) will apply.
distance sales of imported goods, by a taxable person established or not established in the EU, under the IOSS. The invoicing rules of the Member State of identification of the supplier will apply.
distance sales of imported goods, by an electronic interface, acting as deemed supplier (Article 14a(1) of the VAT Directive), under the IOSS. The invoicing rules of the Member State of identification (of the electronic interface) will apply.

Member States may not in their national legislation require an invoice in the following cases:

Intra-EU distance sales of goods, by taxable persons established or not established in the EU (including deemed suppliers), under the Union OSS (Article 220(1), point (2) of the VAT Directive). However, where a taxable person, opts to issue an invoice in these cases, the invoicing rules of the Member State of identification shall apply

Invoicing

[(Member State) has not provided in its national legislation specific invoicing obligations within the OSS/IOSS schemes]

Describe the invoicing obligations provided for by the national legislation applicable under the OSS/IOSS schemes.

Invoicing comments

This subsection can be used to provide further details regarding the invoicing obligations and the required formalities within the framework of the OSS/IOSS schemes (e.g., obligation to issue electronic invoices).

VAT returns

Formalities in the submission of the VAT return

In this subsection, formalities for submitting the VAT return as required by the Member State of identification must be specified. Specifically, it is recommended to provide the link to the national web portal used for the submission of VAT returns, as well as to all the relevant information.

Corrections to returns after the three-year period

General approach to corrections beyond the standard period

Member States should indicate the procedures applicable when a taxable person requests to correct information declared in a OSS or IOSS VAT return after the expiry of the three-year correction period, as established by Article 61(2) of Council Implementing Regulation (EU) 282/2011 as amended.

Where relevant, Member States should describe:

The authority responsible for processing such corrections (e.g. central tax authority, regional offices).
The format and channel to be used (e.g. electronic form, manual submission, specific portal).
The legal basis under national law allowing (or disallowing) such corrections beyond three years, and any exceptional circumstances under which corrections may still be accepted.

Example format:

In (Member State), corrections to VAT returns after the expiry of the three-year period are [not permitted / permitted in exceptional cases / handled via direct contact with the tax authority of the Member State of consumption]. Taxable persons must [describe procedure: e.g., submit a correction form directly to the national authority of the Member State of consumption].

Payment modalities and deadlines

Payment modalities in Member State of identification (MSID)

Member States should describe how taxable persons can make payments for VAT returns when the Member State acts as MSID. The explanation should include:

A brief overview of the available payment methods (e.g. bank transfer, online payment portals, direct debit);
Any specific national rules (e.g. structured reference numbers, use of particular bank accounts);
A direct link to the relevant page on the national tax authority’s website.

Additional payment-related procedures in the Member State of consumption (MSCON)

Applicable payment deadline

Member States must clearly specify the applicable payment deadline and how it is interpreted under national rules. For example, they should indicate whether the payment is considered timely:

When the payment is initiated by the taxable person on the due date; or
Only when the payment is received and booked on the tax authority’s account by the due date.

Important: Some Member States of consumption impose late payment penalties even if the payment was initiated on time but credited to the tax authority's account one or two days after the deadline. To avoid confusion and ensure compliance, Member States are strongly encouraged to explicitly state this in their guidance and remind taxable persons to initiate the payment several days in advance, taking into account:

Bank processing times (including cross-border transactions), and
National or regional holidays that may delay the booking of payments.

Payment Facilitation and Support for Arrears

Member States acting as MSCON are encouraged to describe any procedures for payment facilitation and discount arrangements for arrears or outstanding VAT amounts. This includes formal options available to taxable persons facing financial difficulties.

Reimbursements

As the Member State of consumption, do you require the taxable person to submit an additional claim before making the reimbursement?

[No.]

Provide a brief description of the procedure established by the Member State for requesting a refund, also indicating where to find detailed information (e.g., a link to the national administration's website).

Reimbursement threshold as Member State of consumption

[No threshold.]

Specify the threshold established by national legislation.

Release from payment of insignificant amounts of VAT

[No.]

Specify the rules under domestic legislation that release taxable persons from the obligation to pay VAT when the amount due is insignificant.

Refund of deductible VAT by non-EU established trader

Indicate whether and how a taxable person not established in the EU but registered under OSS/IOSS may claim input VAT incurred in the EU under Directive 86/560/EEC (13th Directive).

Describe:

National contact point and process for claiming the refund.
Whether specific forms or portals must be used.
Deadline and conditions for eligibility.

Penalties for non-compliance (as Member State of consumption)

Failure to register and late registration

Specify in this field the penalties provided for under national legislation.

Non-compliance with accounting obligations

Indicate penalties for breaches of VAT-specific rules and VAT-related accounting obligations, as provided for under national VAT legislation.

Non-submission and late submission of VAT returns

Specify in this field the penalties provided for under national legislation.

Incomplete and incorrect VAT returns

Specify in this field the penalties provided for under national legislation.

Non-payment and late payment of VAT

Specify in this field the penalties provided for under national legislation.

Others

Specify in this field any additional types of penalties not previously listed, as well as any applicable additional fees.

Reminder Messages

Member States as MSID and as MSCON are invited to describe their reminder systems related to OSS/IOSS obligations.

This should include:

Whether reminder messages are sent by post or e-mail.
If sent by e-mail, what is the e-mail address of the sender.
Official bank account on which OSS payments should be made (if the tax administration wants to share this information).
Contact information of the service if in doubt about the reliability of the reminder message.
Information on the use of unique codes / serial numbers, if applicable
Any other information the tax administration considers useful for traders to assess the trustworthiness of the reminder message they received.

Exclusion and Appeals

Appeal procedures

This section should describe the formal remedies available under national law (e.g., internal review, administrative or judicial appeal), the timeline, and contact point for such appeal.

Member State should include the official language(s) used in tax procedures linked to the OSS.

Steps after exclusion/de-registration

Where a taxable person ceases to use the OSS/IOSS, the MSCON should provide a brief description of national VAT registration procedures (if the taxable person still making supplies in that Member State). This should include the link to national VAT registration form or portal.

Other rules

Use and Enjoyment

[In (Member State), no special use and enjoyment rules have been adopted by virtue of Article 59a of VAT Directive with respect to supplies of goods and services reported in the OSS/IOSS schemes]

[According to Article 59a of the VAT Directive, (Member State): (a) considers the place of supply of any or all of those services, if situated within their territory, as being situated outside the Community if the effective use and enjoyment of the services takes place outside the Community; (b) considers the place of supply of any or all of those services, if situated outside the Community, as being situated within their territory if the effective use and enjoyment of the services takes place within its territory.]

Bad Debt relief

[In (Member State), bad debt relief is not available with respect to supplies of goods and services reported in the OSS/IOSS schemes.]

If bad debt relief is available, provide a brief description of the procedure established by the Member State for correcting the taxable amount in a subsequent One Stop Shop return.

Additional obligations deemed necessary for collecting VAT and preventing evasion (anti- avoidance measures)

[(Member State) has not implemented any rules or anti-avoidance measures by virtue of Article 273 of the VAT Directive that may directly impact supplies of goods and services reported in the OSS /IOSS schemes.]

Indicate in this subsection any measures provided for under national legislation, pursuant to Article 273 of the VAT Directive, that may directly impact supplies of goods and services reported in the OSS/IOSS schemes.