Finland to Lower Reduced VAT Rate to 13.5% for Key Sectors from January 2026

• Finland will reduce its reduced VAT rate from 14% to 13.5% starting January 1, 2026.
• The new rate will apply to food, restaurants, animal feed, cultural and sports services, books, pharmaceuticals, transport, and accommodation.
• Public broadcasting VAT will increase from 10% to 13.5%.
• The applicable VAT rate depends on the delivery or service completion date; advance payments before 2026 remain at 14%.
• The Finnish Tax Administration will provide guidance on transition rules for businesses.

Source: fiscal-requirements.com

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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