Finland

Finland’s tax system is administered by the Finnish Tax Administration (Verohallinto). As an EU member state, Finland follows the EU VAT Directive. VAT (Arvonlisävero, ALV) applies at a standard rate of 25.5%, a reduced rate of 13.5% on food, restaurants, books, transport, accommodation, and cultural events, and a further reduced rate of 10% on newspapers and magazines. The 13.5% rate took effect in 2026, replacing the previous 14% tier and absorbing several categories formerly at 10%. Exports and intra-EU sales to VAT-liable buyers are zero-rated. Businesses are identified by their Business ID (Y-tunnus), a 7-digit number plus a check digit (format 1234567-8). The Finnish VAT number is formed by prefixing FI and removing the hyphen (e.g. FI12345678). Invoice corrections are not restricted to specific document types; any corrective document referencing the original invoice is accepted. E-invoicing is mandatory for B2G transactions since April 2021 under Act 241/2019, which implements EU Directive 2014/55/EU. Finvoice and TEAPPSXML are the primary domestic formats; PEPPOL BIS is also supported.

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Base Details

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Tax Categories

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VAT Rates

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Scenarios

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bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)

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Validation Rules