- A Oy’s administrative services to subsidiaries (account management, payroll, etc.) are subject to VAT.
- Services arranging bank loans and interest rate hedging for subsidiaries are considered VAT-exempt financial services.
- Administrative tasks related to electricity derivatives are ancillary to A Oy’s trading services and follow their VAT treatment.
- Services related to the group account system (konsernitili) are VAT-exempt, and A Oy cannot deduct input VAT for these services.
- The advance ruling applies from 29.9.2025 to 31.12.2026.
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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