- A Oy planned to offer self-storage services, providing customers with storage units for short
- and long-term use under specific access and usage restrictions.
- Customers did not receive rights to control the storage area as an owner; A Oy retained significant access and control.
- The service did not qualify as “leasing of immovable property” under EU case law, but rather as a broader service enabling storage.
- A Oy’s self-storage service is subject to VAT according to Finnish VAT law.
- Advance ruling applies from 28.11.2025 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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