Foreign entities may be required to register for VAT in certain cases

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