The Finnish tax administration has issued an announcement on its website that, as from 1 May 2019, foreign entities (not domiciled in Finland) must register for VAT purposes where the entity:
- Purchases construction services or other services in Finland to which the VAT reverse charge can be applied; or
- Imports goods from non-EU countries in addition to conducting zero-rated intra-Community sales and intra-Community acquisitions.
Source Deloitte
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