VAT register
- Permit or other obligation
- Nationwide
- Public service
Operators liable to pay VAT are entered in the VAT register. You must register if the company’s turnover for the financial year exceeds the small-scale business limit (15,000 euros).
A foreign company must also register to the VAT register if the company has a permanent establishment in Finland from the perspective of VAT, it participates in the sale of goods and services in Finland and its turnov ...
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 apply for 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 to the Tax Administration’s registers. A foreign company can submit a start-up notification only on a paper form.
If you do not register your company in 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 apply to the VAT register on a voluntary basis. For example, you can apply to be liable for VAT 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 apply to 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.
Performing artists, other public performers and athletes, as well as those who sell their performances, may also apply to be liable for VAT 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 termination notification 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 termination notification. 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.