According to the enacted legislation, domestic supplies of goods or services to the armed forces of another NATO member state taking part in joint defense efforts outside of its jurisdiction may result in an entitlement to a VAT refund under certain conditions; supplies of goods and services to other EU member states to benefit such joint defense efforts also may result in an entitlement to a VAT refund. In addition, imports of goods to Finland to benefit joint defense efforts are VAT exempt.
Source: taxathand.com
