This article provides information on VAT registration in Finland and the conditions imposed on foreign and local entrepreneurs. We invite you to discuss further details with our local tax specialist by exploring our online services.
| Quick Facts | |
|---|---|
| We offer VAT registration services in Finland | YES |
Standard VAT rate in Finland | 25.5% |
Lower rates | – 13.5% for most food products, – 10% for pharmaceutical products, newspapers, books, etc. |
| Who needs VAT registration? | Companies with activities in Finland. The registration threshold is EUR 20,000. |
| Authority in charge | Finnish Tax Administration |
| Time frame for registration | Around 3 weeks |
| Exemptions available | 0% VAT for supplies and services, education, health and social care, exports, etc. |
| Period for filing | Monthly or quarterly |
| VAT returns support (YES/NO) | YES |
| Intra-community supplies/ exports of goods | No VAT imposed |
| Local tax agent required | A fiscal representative is recommended, especially for businesses from non-EU countries. |
| Who collects the VAT? | The good or service supplier in Finland |
| Documents for VAT registration | Certificate of Incorporation, IDs of business owners, standard forms, etc. |
| VAT number format | Country code FI, followed by 8 digits |
| VAT de-registration situations | – voluntary de-registration of a firm, – company cessation, other reasons |
Table of Contents
How do I register a foreign company for VAT in Finland in 2026?
Must prepare the following documents:
- Certificate of incorporation of the parent company, in the case of branches or subsidiaries,
- Articles of Association,
- proof of business address and existing bank account in Finland,
- digital certification Form Y1.
IMPORTANT:
- foreign companies must appoint a fiscal representative to deal with the VAT registration in Finland,
- the Finnish authorities no longer accept paper filing, but only online VAT registration,
- there is no annual VAT threshold imposed for foreign companies to register for VAT in Finland.
How do I register a Finnish company for VAT in 2026?
- the VAT registration is done after reaching the EUR 20,000 annual threshold (voluntary VAT registration is also possible),
- applicants must use the electronic ID online to register the company for VAT in Finland,
- once the digital signature is placed, the VAT registration application is submitted.
NOTES:
- Business Information System (YTJ) is the official platform to register for VAT in Finland.
- the Finnish Tax Authority responds/approves the VAT application in about 2-3 weeks,
- company owners must verify the billing system with the new VAT ID and ensure the transactions can start.
Please check the following infographic on VAT registration in Finland:
What are the VAT rates in Finland in 2026?
- 25.5% standard VAT rate,
- 13.5% lower VAT rate for food, accommodation, and specific cultural events and entertainment services provided in Finland,
- 10% VAT rate for newspapers & magazines.
UPDATES for 2026:
- goods and services that were previously subject to 10% VAT are now levied at a 14% rate. In addition, specific sanitary products that were previously taxed at 25.5% are now taxed at 14%.
- the same 25.5% VAT rate applies to electric & hybrid cars purchased in Finland in 2026.
Are there any VAT exemptions in Finland?
No VAT is imposed on:
- Specific international transport services,
- Exports outside the EU,
- Intra-community supplies of goods to VAT-registered companies in other EU member states, etc.
NOTE: There is no VAT imposed for services like:
- Healthcare,
- Education,
- Social welfare,
- Financial & insurance, etc.
Please check this video presentation with details about VAT registration in Finland:
When is the VAT return done in Finland?
Quarterly or annually, depending on the registered turnover and size of the company.
NOTE: In Finland, the VAT payments are usually due on the 12th day of the second month following the tax period end.
Ready to register for VAT in Finland in 2026? Please explore this article and also contact our specialists in company incorporation in Finland. We can act as tax representatives for your business in Finland.