Indirect tax developments in Finland

Key indirect tax developments in Finland during the period from January to March 2022, including the following:

• The issuance of VAT-related official guidance from the Finnish Tax Administration on the following:
  • The treatment of grants and subsidies;
  • The tax border between Åland and mainland Finland; and
  • Issues relating to municipalities and “wellbeing services counties”;
• The introduction of a zero VAT rating through 31 December 2022 for at-home tests to be used by individuals for self-testing for COVID-19; and
• The issuance of rulings from the Supreme Administrative Court (SAC) in relation to the VAT treatment of the following:
  • “Quasi-factoring” services and related commissions;
  • Payment agreements between a company providing telephone subscription services and its customers; and
  • Lease agreements for real estate.

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