增值稅退稅指南:  

Vat Refund Guide in Finland

How to get VAT Refunds from Vat Refund Guide in Finland for your business

您是否正在尋找有關芬蘭增值稅稅率的最新資訊?請繼續閱讀,詳細瞭解芬蘭的增值稅詳情。
下文的信息詳細說明了增值稅退稅資格的具體要求。其中包括芬蘭境內可申請退稅的費用類型、芬蘭的增值稅稅率、截止日期和退稅申請期限。
芬蘭|圓形標誌視覺設備

貴公司位於何處?

歐盟

境內的企業

歐盟地圖透明|加值稅 IT |芬蘭增值稅退稅指南

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Vat Refund Guide in Finland under the EU VAT Refund Directive.

非歐盟

境內的企業

非歐盟地圖透明|加值稅 IT |芬蘭增值稅退稅指南

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Vat Refund Guide in Finland under the 13th Directive.

Finland’s VAT Rates

Like many European nations, Finland began its VAT directive (called Arvonlisävero) in 1995, upon entering the European Union. Although the EU requires its members to meet a minimum 15% standard VAT rate, the Nordic nation went above and beyond—introducing their standard VAT rate at 22%.

Finland’s trend of levying above-average rates has continued through the years. In 2013, Finland’s standard VAT rate reached its current level of 24%. Today, this EU country boasts the fifth-highest standard rate in all of Europe.

Current Rates in Finland

Finland splits its VAT rates into the following four categories:

  • Standard rate (24%) – The standard rate covers any goods and services that don’t fall into categories eligible for reductions. In other words, most products land in this category. The tax on insurance premiums is also included under the standard rate.
  • Reduced rate (14%) – The first reduced VAT rate covers most foods for people and livestock, as well as restaurant and catering services.
  • Reduced rate (10%) – The second reduced VAT rate applies to written materials (books, newspapers, and periodicals in any format), medical supplies, admission to cultural events, accommodation, passenger transport, art, and sports and exercise services.
  • Zero rate (0%) – No Finnish VAT accompanies export deliveries, international transport, or some services related to non-profits.

How to Pay VAT Bill in Finland

Finland offers three VAT payment schedules:

  • Monthly – The monthly scheme for Finnish VAT payments is the standard option; most businesses follow this schedule. If you file monthly, your return is due on the 12th of the second month following the end of the tax period.
  • Quarterly – You can choose quarterly reporting if you earn less than 100,000 per year. If you file quarterly, your return is due on the 12th day of the second month following the end of the quarter.
  • Annually – You can choose to file annually if you earn less than 30,000 per year. If you file annually, your return is due at the end of February the following year.

It’s important to note that even if you had no sales during the filing period, you still need to submit a VAT return on time.

Finland collects VAT payments using an online system called MyTax. To pay your VAT bill, you’ll have to log in to your account using online banking codes, the Finnish Authenticator app, or a mobile certificate. You can also pay your value added tax or VAT bill via e-bank, though you should ensure that you’ve correctly copied the Finnish Tax Administration’s bank account number.

If you’re due a VAT refund, Finland will send the funds directly to your linked bank account. You can file for a Finland VAT refund and provide a bank account number through MyTax. Refunds should land in your account in a week.

Finland VAT Compliance

To comply with Finland’s VAT laws, you must:

Additionally, you must file your return on time. As of 2022, late payments incur a 7% interest fee.

If you need support filing a VAT return or submitting for a VAT refund, our expert team is here to help—contact us today.

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Sources:

Organisation for Economic Co-operation and Development. Consumption Tax Trends – Finland. https://www.oecd.org/tax/consumption/consumption-tax-trends-finland.pdf

Ministry of Finance Finland. Value Added Tax. https://vm.fi/en/value-added-tax

Vero Skatt. Making changes to the tax period for VAT. https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/when-to-file-and-pay/tax-period/

Vero Skatt. Instructions for VAT payment. https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/when-to-file-and-pay/how-to-find-the-information-needed-for-paying-vat-in-mytax/

Vero Skatt. Refunds of VAT, excise duties and other self-assessed taxes. https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/self-assessed-taxes/refunds-of-vat-and-other-taxes/

Vero Skatt. Instructions for completing the VAT return. https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/when-to-file-and-pay/instructions-for-completing-the-vat-return/

Vero Skatt. VAT invoice requirements. https://www.vero.fi/en/detailed-guidance/guidance/48090/vat-invoice-requirements2/

Which countries have reciprocity with Vat Refund Guide in Finland?

所有國家都可申請

如希望獲得有關增值稅範圍內互惠關係含義的詳細說明,請點擊此處:

What expenses are claimable in Vat Refund Guide in Finland?

應酬與招待

播放 001 |加值稅 IT |芬蘭增值稅退稅指南

應酬

0%
床 001 |加值稅 IT |芬蘭增值稅退稅指南

酒店與住宿

10%
吃 001 |加值稅 IT |芬蘭增值稅退稅指南

餐廳

0%

活動

麥克風 001 |加值稅 IT |芬蘭增值稅退稅指南

會議、展銷會與展覽

24%
公約 001 |加值稅 IT |芬蘭增值稅退稅指南

培訓課程及研討會

24%

一般開支

商品 001 |加值稅 IT |芬蘭增值稅退稅指南

商品貨物

24%
公司 001 |加值稅 IT |芬蘭增值稅退稅指南

公司間費用

24%
椅子 001 |加值稅 IT |芬蘭增值稅退稅指南

辦公費用

24%
擴音器001|加值稅 IT |芬蘭增值稅退稅指南

營銷費用

24%
文檔 001 |加值稅 IT |芬蘭增值稅退稅指南

專業費用和應付帳款發票

24%

差旅相關

汽車 001 |加值稅 IT |芬蘭增值稅退稅指南

租車

24%
燃料 001 |加值稅 IT |芬蘭增值稅退稅指南

燃油

20%
火車 001 |加值稅 IT |芬蘭增值稅退稅指南

公共交通

0%
|加值稅 IT |芬蘭增值稅退稅指南

出租車

10%

附加信息

How far back can your business claim VAT from Vat Refund Guide in Finland?
前一年的1月至12月
What’s the foreign VAT deadline in Vat Refund Guide in Finland?
申報日期後一年的6月30日
How long does it take to receive a VAT refund from Vat Refund Guide in Finland?
根據您申請的複雜性和增值稅機關的能力,最多可能需要5個月的時間才能從芬蘭收到增值稅退稅。

Need help with your VAT refund from Vat Refund Guide in Finland?

您並不一定要親自去做這件事。二十多年來,我們一直在幫助各大公司申請國外增值稅退稅。我們擁有專門的知識和技術,可以更快地處理您的退稅,並能夠處理可能出現的任何無法預見的增值稅機關查詢。

敬請下載完整的《國際增值稅指南》,且不要錯過最後申請期限

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