A Finnish government proposal (HE 77/2022 vp) was passed into law on 30 September 2022 that amends the VAT Act to grant a temporary VAT exemption for intra-Community acquisitions of goods, domestic sales of goods, and services relating to such goods if the goods are provided free of charge to displaced persons due to Russia’s invasion of Ukraine. Input VAT on acquisitions of such goods is deductible. According to the enacted legislation, the temporary VAT exemption applies retroactively from 24 February 2022 to 31 December 2022.
Source Deloitte
