- Finnish Tax Administration updated VAT guidance on employee meals, reflecting a Supreme Administrative Court ruling on lunch vouchers.
- Specifies meal values for VAT purposes: 8.80 euros, 6.60 euros, 5.28 euros, and 7.48 euros, depending on meal type and supervision.
- New legal precedent restricts VAT deductions on lunch vouchers and electronic meal benefits.
- Guidance includes expanded calculation examples and clarifies rules for below-market-value meals.
- The new guidance is effective immediately and replaces previous guidance from 2024.
Source: news.bloombergtax.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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