- Finland adopted Law 597/2026 on 26 June 2026 to implement the first tranche of EU ViDA changes, effective 1 January 2027.
- The Union OSS will be expanded to allow declaration and payment of VAT on cross-border supplies of electricity, gas via network, and heating/cooling to consumers in other Member States.
- The law also updates rules on electronic interfaces, deemed suppliers, place of supply, and special VAT schemes, including corresponding changes for Åland transactions.
- This is only Finland’s first ViDA step; further legislation is still needed for the wider 2028 Single VAT Registration changes, platform economy rules, and 2030 digital reporting requirements.
Source: vatcalc.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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