Finland’s VAT Exemption and Refunds for Diplomats, International Bodies, and EU Activities

• Value added tax (VAT) is levied on the sale of goods and services in Finland, but exemptions are granted to diplomats, international bodies, and bodies of the European Union.
• Exemptions can be granted in the form of VAT exempt imports, VAT exempt intra-Community acquisitions, or VAT refunds based on an application for purchases made in Finland.
• Sales to diplomatic missions, offices of career consuls, international bodies, and bodies of the European Union located in Finland are considered domestic sales and taxed accordingly.
• Motor vehicle sales to non-Finnish diplomatic missions, offices of career consuls, and their staff posted in Finland can be VAT exempt.
• The invoice for VAT exempt sales should include specific information such as seller and buyer details, description of goods or services, and VAT amounts.
• A certificate approved by the Ministry for Foreign Affairs is required for verification of a VAT exempt sale of a motor vehicle.

Source: vero.fi

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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