5FinlandValue Added Taxation in Europe.docx

5FinlandValue Added Taxation in Europe.docx

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5FinlandValueAddedTaxationinEurope

Finland-ValueAddedTaxationinEurope

LatestInformation

1.Introduction

2.Taxable,Non-TaxableandExemptTaxablePersons

3.TaxableTransactions

4.PlaceofTaxableTransactions

5.ChargeableEvent,TaxDue,TaxPayable

6.TaxableAmount（BasisofAssessment）

7.Rates

8.ExemptionswithintheCountry

9.ExemptImportation/Intra-CommunityAcquisitions

10.ExemptionsofExports/Intra-CommunitySuppliesandLikeTransactions/InternationalTransportation

11.SpecialExemptionsLinkedtoBondedWarehouses,FreeZonesandOtherAreas

12.DeductionsandRefunds

13.SpecialRegimes

14.ImmovableProperty（ImmovableGoods）

15.AdministrativeObligations

16.PowersoftheTaxAuthorities

17.Appeals

AppendixI–Registrationform

AppendixII–PeriodicVATreturn

AppendixIII–Europeansaleslistingdraft

AppendixIV–Intrastatreturns

AppendixV–Formtoreportamendments/closingdownofbusiness

Finland-ValueAddedTaxationinEurope

Author

PäiviTaipalus

LatestInformation

Thischapterisbasedoninformationavailableupto1January2010.

SeeTaxNewsServiceforanylaterdevelopments.

Abbreviations,TermsandReferences

FinnishVATlegislationiscontainedin:

VATAct

:

TheVATAct（Arvonlisäverolaki）of30December1993/1501withthelateramendmentsbytheActofChangingtheVATActon29December1994/1486andon29December1995/1767andsomeotherchanges.

VATDecree

:

TheVATDecree（Arvonlisäveroasetus）of21January1994/50.

-

SeveralwrittenguidelinesfromtheNationalBoardofTaxation

1. Introduction

1.1. General

Finlandadoptedaturnovertaxsystemin1941.ThesecondTurnoverTaxActwasadoptedin1942,thethirdin1951,thefourthin1964andthefifthin1991.ThefifthTurnoverTaxAct,whichcameintoeffecton1October1991,introducedsignificantreformintheFinnishVAT.TheoldturnovertaxwassupersededbyanewlawsimilartotheEuropeanvalueaddedtaxsystem.TheGovernmentBillforValueAddedTaxActwaspresentedtotheparliamenton7June1993.Thecontentofthelawwasconfirmedon7December1993bytheparliamentandthelawbecameeffectiveon1June1994.DuetoFinland’smembershipoftheEuropeanUnion,effectiveasfrom1January1995,somechangeshadtobemadeinordertoconformthelegislationtothe（E）ECVATDirectives,forexample,theruleswithregardtointra-Communitytradewereintroducedandprimaryproduction（farming,forestry,fishing,etc.）becametaxable.

TheVATActissupportedbytheVATDecreeandbywrittenguidelinesoftheNationalBoardofTaxation.

AccordingtoArt.1oftheVATAct（30December1993/1501withthelateramendmentsbytheActofChangingtheVATActon29December1994/1486）,taxabletransactionsincludethefollowing:

-

suppliesofgoodsandserviceswhichtakeplaceinFinlandasabusinessactivity;

-

importationofgoodsintoFinland;and

-

intra-CommunityacquisitionsinFinland.

WheretheVATActrefersto“Finland”,itmeanscontinentalFinlandandtheterritorialwatersofFinland.

ThepositionoftheautonomousÅlandislandsisexceptional.TheÅlandislandsdecidedtobecomeapartoftheEuropeanUniontogetherwithFinland.However,theÅlandislandsarenotapartoftheEuropeanUnionforVAT（andexcise,etc.）purposes,accordingtotheTreatyofAccession（ProtocolNo.2）.Consequently,goodsfromtheotherMemberStateshavetobeclearedthroughcustomsandVATmustbepaidatimportation.WhenthegoodsaresuppliedfromtheÅlandislandstoMemberStates,thisisconsideredtobeazero-ratedexport.FortradebetweencontinentalFinlandandtheÅlandislandsthiswouldhavebeentoocomplicated.ThatiswhyaspeciallawconcerningVATandexcisedutytreatmentbetweencontinentalFinlandandtheÅlandislands（29December1994/1484）wasintroduced.Accordingtothislaw,suppliesofgoodsfromthecontinentofFinlandtotheÅlandislandsandfromtheÅlandislandstothecontinentofFinlandareconsideredtobesupplieswithinFinland.However,effective1March1997,theVATandexciseborderwasestablishedalsobetweentheÅlandislandsandthemainlandofFinlandbychangingLaw1994/1484.Consequently,theÅlandislandsaretreatedasathirdcountryinrespectofVATandexcisedutiesinrelationtothemainlandofFinland.Cross-bordertradeistreatedasimportationandexportationfromaVATandexcisedutypointofview.TransportationtotheÅlandislandsto/fromotherMemberStatesistreatedastransportationto/fromthirdcountriesandthereforezero-rated/exempt.TheformalitiesattheborderaresimplifiedintradebetweentheÅlandislandsandthemainlandcomparedtothosebetweenFinlandandthirdcountries.

1.2. StructureofVATAct

TheFinnishValueAddedTaxActof1993（asamendedbythelaw29.12.1994/1486）comprises23chaptersand237articles.

Thechaptershavethefollowingtitles:

Chapter1

:

Territoriality

Chapter2

:

VATliability

Chapter3

:

SuppliessubjecttoVAT

Chapter3

:

Intra-Communityacquisitions

Chapter4

:

Exemptedsupplies

Chapter5

:

SuppliesandacquisitionsdeemedtotakeplaceinFinland

Chapter6

:

Exemptionsrelatingtointernationaltrade

Chapter7

:

ThebasisofVAT

Chapter8

:

Taxrates

Chapter9

:

Importationofgoods

Chapter10

:

Deductions

Chapter11

:

Repealed

Chapter12

:

RefundsofVATtootherthantaxablepersons

Chapter12a

:

Specialarrangementsforelectronicallysuppliedservices

Chapter13

:

Chargeableevent

Chapter13a

:

Administrativetreatmentwithregardtocertainintra-Communitytransactions

Chapter14

:

Paymentofthetax

Chapter14a

:

Specialreliefschemeforsmallentrepreneurs

Chapter15

:

RefundsofVATforcertainforeignbusinesses

Chapter16

:

VATauthorities

Chapter17

:

Obligationtoreport

Chapter18

:

Registration

Chapter19

:

Assessmentoftax

Chapter20

:

Guidanceandadvancerulings

Chapter21

:

Appeals

Chapter22

:

Specialrules

Chapter23

:

Implementationandtransitionalprovisions

1.3. Administrativeorganization

VATisadministeredbytheNationalBoardofTaxation（verohallitus）andbyeightregionaltaxoffices（verovirasto）.Inaddition,thereisthetaxofficeforlargecompanies（Konserniverokeskus）.

1.4. Otherindirecttaxes

Setforthbelowisalistofotherindirecttaxes:

1.4.1. Exciseduties

Exciseduties（valmistevero）arelevied,inadditiontoVAT,onsuppliesofthefollowingproducts:

mineraloils,alcoholicbeverages,tobaccoproducts,electricity,coal,andnaturalgas.Inaddition,nationalexcisedutiesareleviedonsoftdrinksandbeveragepackages.

Excisedutiesformineraloils,alcoholicbeverages,tobaccoproducts,electricity,coalandnaturalgasaredueforthoseproductswhicharemanufacturedinFinland,deliveredtoFinlandfromotherMemberStatesorimportedfromoutsidetheEuropeanUnion.Thepossessionoftheseproductsinabusinessformmakestheonewhopossessesthemliabletodutyinothercases.

1.4.2. Transfertax

Finlandappliesa1.6%transfertaxonshares.Transactionscarriedoutonthestockexchangeareexemptfromthetransfertax.Thereisatransfertaxonthetransferofimmovablepropertyof4%.

1.4.3. Registrationtax（cartax）

Ataxisleviedonregistrationofpassengercars,vansandmotorcyclesbeforetakingthevehicleintouseorbeforeithasbeenregisteredintouseinFinland.Thepartyliabletotaxistheimporter,themanufacturerofthevehicle,thetransfereeiftheliabilityhasbeentransferred,orthepersonregisteringthevehicle,theuserortheownerofthevehicle.

1.4.4. Motorvehicletax

Ataxisleviedonmotorvehicleswhicharefuelledbypowerorfuelotherthanunmixedgasolineorgasolinebasedonalcohol.TaxespayablebasedontheMotorVehicleTaxActincludeabasictax,anadditionaltaxincertaincasesandataxpayableforacarregisteredabroadandbroughttoFinlandfortemporaryuse.

1.4.5. Insurancepremiumtax

Aninsurancepremiumtaxof22%isleviedoninsurancepremiumswheretheassociatedriskisinFinland,exceptforcertainspecifiedexemptions.

1.5. Sourcematerial

Laws,rulingsandguidelines,etc.,usedassourcesforthischapter,arelistedunderAbbreviations,termsandreferences.

2. Taxable,Non-TaxableandExemptTaxablePersons

2.1. Taxablepersons

2.1.1. General/definition

ThepersonliabletotaxisthepersonwhosuppliesgoodsorservicessubjecttoVATasabusinessactivitywithinFinland,importsgoodsintoFinlandormakesintra-CommunityacquisitionsinFinlandwithcertainexceptions.

Taxablepersonscanbeindividuals,enterprises,non-profitableorganizations,foreignersandpublicbodies.

2.1.1.1. Foreigntaxablepersons

ForeignersareliabletotaxiftheysupplytaxablegoodsortaxableservicesfromafixedestablishmentwithinFinland.ForeignbusinessescanalsobecomeliableforpaymentofthetaxwithouthavingafixedestablishmentinFinland,forexamplewhenmakingsuppliestoprivatepersons.Iftheforeignenterprisedoesnothaveafixedestablishment,theliabilityofthetaxis,inmostcases,shiftedtotherecipientofthesupply.（Forfixedestablishment,see15.2.3.）

WithregardtorefundsofVATtoforeignbusinesses,see12.9.1.,liabilityforpaymentoftax,see15.2.1.andregardingregistrationrequirements,see15.2.3.

2.1.2. Intra-Communityacquisitionofnewmeansoftransport

Anintra-Communityacquisitionofanewmeansoftransport（see3.5.1.foradefinition）isalwaystaxableinFinlandandthepersonmakingtheacquisitionisliabletoVAT.

Ifaprivateperson,whodoesnotcarryonabusinessactivitywhichisliabletoVAT,purchasesanewmeansoftra