VAT Refund Guidelines for Foreign Businesses Outside the EU: Official Instructions and Application Process

• Guidance on refund of VAT to foreign businesses outside the EU
• Refunds must be requested in writing on a Form issued by the Finnish Tax Administration
• Foreign businesses may be eligible for refunds on VAT included in goods and services purchased
• Requirements and conditions for obtaining a refund are explained in the guidance
• Instructions for filing refund applications and appealing refund decisions are provided
• Updates to the guidance include changes to VAT rates and additional information on VAT liability for construction services
• Applications for VAT refunds must be made within 6 months after the close of the calendar year
• Refunds to foreign businesses are based on the Council Directive 86/560/EEC
• VAT rates include a basic rate of 25.5% and reduced rates for specific goods and services

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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