VAT Treatment of Telecare Device Rental and Alarm Center Services as Separate Supplies in Social Welfare

• A Oy offered service packages including both safety phone rental and safety phone center services, which could also be sold separately.
• The safety phone rental service is subject to VAT when sold independently.
• The safety phone center service is VAT-exempt as a social welfare service when sold independently.
• Even when sold together as a package, these are considered two separate and independent services for VAT purposes.
• A Oy must pay VAT on the safety phone rental service sales; the advance ruling is valid from 26.8.2025 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.

---

---