Register of VAT taxpayers
- Permit or other obligation
- Public service
The VAT register contains information on operators that are liable to pay VAT. If turnover for the financial year exceeds the threshold, thus going above a small-scale operation, companies and self-employed individuals must submit an application for VAT registration.
- If the accounting period’s start date is 1 January 2021 or later, the limit for VAT-exempt small operation is €15,000.
- If your accounting period has started before 2021, the limit for VAT-exempt small operation is €10,000.
Foreign companies that exceed the above thresholds must submit an application for Finnish VAT registration if they are treated as having a fixed establishment located in Finland from the perspective of Finnish VAT assessment. Moreover, companies must apply for Finnish VAT also if:
- the buyer is a foreign company that has no permanent establishment in Finland or is not included in the VAT register in Finland
- the buyer is a private person
- distance sales from another EU country to Finland and the distance sales to Finland exceed EUR 35,000 during the calendar year
- the service to be sold is for passenger transport
- the company offers access to teaching, science, culture, entertainment and sports events, fairs and exhibitions or other similar events as well as services directly related to these events.
The above threshold limits for small scale do not apply to foreign companies that have no fixed establishment in Finland from the perspective of VAT. All companies must apply for VAT registration if one of the above conditions is met, even if the turnover for the financial year does not go over the small-scale threshold.
There are industry-specific exceptions to the VAT liability. Activities excluded from value-added taxation include the sale of health and medical services, training services, social welfare services, rental or sale of real estate and leasehold flats, and insurance and financial services. If a company only sells these services or goods, it cannot enter into the VAT register.
Do the following
A company can register in the VAT register either in connection with the start-up notification or at a later time.
If you submit a start-up notification electronically in the Business Information System (BIS), your company can also request entry into the Tax Administration’s registers at the same time. If you submit a start-up notification on paper, you can use the same form to register your company with the Tax Administration’s registers. A foreign company can submit a start-up notification only on a paper form.
If you do not enter your company into the VAT register at the time of establishment, you can do so later in MyTax as soon as the company has a Business ID.
To whom and on what terms
You can also request entry into the VAT register on a voluntary basis. For example, you can request VAT liability for minor business operations, intra-community acquisitions, primary production or the transfer of the right of use of real estate.
A foreign company can also voluntarily request entry into the VAT register based on its sales in Finland, even if the company does not have a permanent establishment from the perspective of Finnish VAT assessment.
Performing artists, other public performers and athletes, as well as the parties who sell their performances, may also request VAT liability for the part of performance fees and the compensation paid to the event organiser for the sales.
Deleting data from the register
If the entire business operations are terminated, submit a notification of termination in the BIS service. If the company does not stop operating completely, but only the activities subject to VAT will cease, you can also withdraw from the VAT register in MyTax.
If a foreign company ceases to operate in Finland entirely, submit a notification of termination. You can obtain a paper form from the BIS service. If the company does not stop operating completely, but only the activities subject to VAT will cease, you can also withdraw from the VAT register in MyTax.
The service is free of charge.