VAT Treatment of Security Phone Rental and Monitoring Services: Independent or Combined Offerings?

A Oy provided service packages including both rental of safety phones and safety phone center services. The rental service was subject to VAT, while the center service was VAT-exempt as a social welfare service. Even when sold as a package, these were considered separate services for VAT purposes. The advance ruling applies from August 26, 2025, to December 31, 2026.

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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