VAT Atlas · entry № 09 · current as of April 2026
🇫🇮
Republic of
Finland
Member of EU · Euro · code FIStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Finland.
Standard rate
25.5% since 2024
Reduced 14% restaurants, food
Reduced 10% books, pharmaceuticals, transport, accommodation, culture
Zero-rated 0% exports, intra-EU supplies
Threshold 15 000 EUR
Filing Monthly
§ Invoicing rules what you need to know
Tax authority Verohallinto (Vero)
Invoice language Finnish or Swedish
Reverse charge Reverse charge applies to intra-EU B2B services, construction services (domestic), and emission allowances.
Digital services B2C digital services to Finnish consumers are taxed at 25.5%. Non-EU suppliers must register via the OSS scheme.
Penalties Late VAT filing triggers a late filing penalty of up to €5,000. Late payment incurs interest at the base rate plus 7 percentage points.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers (ALV-numero) must be shown
- Invoice must include date of supply and description of goods/services
- Tax base and VAT amount must be shown per rate
- Invoices must be stored for 6 years
Frequently Asked Questions
What is the standard VAT rate in Finland?
The standard VAT rate in Finland is 25.5%. This rate has been in effect since 2024-09-01.
What are the reduced VAT rates in Finland?
14% (Reduced): applies to restaurants, food. 10% (Reduced): applies to books, pharmaceuticals, transport, accommodation, culture.
What is the VAT registration threshold in Finland?
The VAT registration threshold in Finland is 15 000 EUR.
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