- Finland enacted Law 597/2026 on June 26, 2026, implementing the first ViDA VAT changes under Council Directive (EU) 2025/516, effective January 1, 2027.
- The main change is an expanded Union OSS scheme, allowing certain cross-border B2C supplies of electricity, natural gas, heating, and cooling to be reported and paid through a centralized VAT return.
- The law also makes related VAT rule adjustments for electronic interfaces, deemed suppliers, place of supply, special VAT arrangements, and transactions involving the Åland Islands.
- Finland is not introducing mandatory e-invoicing or real-time digital VAT reporting from January 2027; those measures will come in later ViDA phases.
- ViDA is being phased in over several milestones, with Finland’s measure covering only the first stage focused on simplified cross-border VAT compliance and registration.
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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