A Finnish government proposal (HE 317/2022 vp) published on 15 December 2022 is pending that would amend the law on the taxation procedure for self-assessed taxes and introduce a new law that would require payment service providers (e.g., banks) to report certain information on cross-border payments. The government proposal is intended to comply with an EU directive (Council Directive (EU) 2020/284) that requires EU member states to adopt provisions to introduce certain obligations for payment service providers in the EU, with the aim of combating VAT fraud.
Source: Deloitte
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