增值税退税指南:  

Vat Refund Guide in Finland

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

你是否在寻找芬兰增值税税率的最新信息?请继续阅读,了解更多关于芬兰增值税的详细信息。
下文的信息详细说明了增值税退税资格的具体要求。其中包括芬兰境内可申请退税的费用类型、芬兰的增值税税率、截止日期和退税申请期限。
芬兰|圆形旗帜视觉装置

贵公司位于何处?

欧盟

境内的企业

eu地图透明|增值税IT|芬兰增值税退税指南

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.

非欧盟

境内的企业

非欧盟地图透明|增值税IT|芬兰的增值税退税指南

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?

所有国家都可申请

如希望获得有关增值税范围内互惠关系含义的详细说明,请点击此处:

What expenses are claimable in Vat Refund Guide in Finland?

娱乐与招待

玩001 | 增值税IT | 芬兰的增值税退税指南

娱乐

0%
001号床|增值税信息技术|芬兰的增值税退税指南

酒店与住宿

10%
吃001|增值税信息技术|芬兰的增值税退税指南

餐厅

0%

活动

麦克风001|增值税信息技术|芬兰的增值税退税指南

会议、展销会与展览

24%
惯例001--增值税IT--芬兰的增值税退税指南

培训课程及研讨会

24%

一般开支

货物001 | 增值税信息技术 | 芬兰的增值税退税指南

商品货物

24%
公司001 | 增值税信息技术 | 芬兰的增值税退税指南

公司间费用

24%
椅子001|增值税信息技术|芬兰增值税退税指南

办公费用

24%
传声筒001 | 增值税信息技术 | 芬兰的增值税退税指南

营销费用

24%
docs 001 | VAT IT | 芬兰的增值税退税指南

专业费用和应付帐款发票

24%

差旅相关

001号车 - 增值税信息技术 - 芬兰增值税退税指南

租车

24%
燃油001|增值税IT|芬兰增值税退税指南

燃油

20%
培训001 | 增值税IT | 芬兰的增值税退税指南

公共交通

0%
| 芬兰增值税|芬兰增值税退税指南

出租车

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?
申报日期后一年的6月30日
How long does it take to receive a VAT refund from Vat Refund Guide in Finland?
根据您申请的复杂性和增值税机关的能力,最多可能需要5个月的时间才能从芬兰收到增值税退税。

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

您并不一定要亲自去做这件事。二十多年来,我们一直在帮助各大公司申请国外增值税退税。我们拥有专门的知识和技术,可以更快地处理您的退税,并能够处理可能出现的任何无法预见的增值税机关查询。

敬请下载完整的《国际增值税指南》,且不要错过最后申请期限

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