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.
Source
Latest Posts in "Finland"
- SAC Confirms All Factoring Service Fees Are Subject to VAT, Including Commissions and Setup Fees
- SAC Confirms VAT Exemption for Export Sales in Chain Transactions Involving Multiple Customers
- Finnish Supreme Administrative Court Rules Factoring Services Are VAT Taxable Debt Collection Activities
- Finnish Supreme Court Rules All Factoring Fees Subject to VAT as Debt Collection Services
- Finland 2026: Global Minimum Tax, Lower VAT, and Higher Excise Duties on Sugary Drinks
