What is the small business threshold in Finland?

Businesses with turnover below €20,000 per year are exempt from VAT registration. They don't charge VAT and don't file VAT returns.

What goods qualify for 13.5% in Finland?

Food, animal feed, restaurant meals, accommodation, domestic passenger transport, and certain agricultural supplies qualify for the 13.5% reduced rate.

What goods qualify for 10% in Finland?

Books, newspapers, magazines, e-books, pharmaceuticals, passenger transport (long-distance), and certain medical equipment qualify for 10%.

When does reverse charge apply in Finland?

For cross-border B2B services, construction services, scrap metal, mobile phones, computers, gold, and certain electronics. Buyer self-accounts VAT.

How do I register for VAT in Finland?

Register with Verohallinto (Finnish Tax Administration). You receive an ALV-numero (FI + 8 digits + letters).

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Finland VAT (ALV) 2026 — 25.5% Standard, 13.5%/10% Reduced

Q: What is the VAT rate in Finland in 2026?

Finland's standard VAT rate is 25.5% (ALV). Reduced rates of 13.5% apply to food, restaurants, and accommodation, while 10% applies to books, newspapers, pharmaceuticals, and passenger transport.

Q: What must a Finnish VAT invoice contain?

Supplier details, customer details (B2B), invoice number, date, description, unit price, applicable VAT rate, VAT amount, total including VAT.

Q: Is Finland part of OSS?

Yes. Register with Verohallinto for OSS if making B2C cross-border sales above €10,000/year.

Finland applies a 25.5% standard VAT rate (ALV — arvonlisävero) with reduced rates of 13.5% and 10% in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

✍️ By: CA Neha Tabassum, Chartered Accountant

2026 ALV Rates at a Glance

Type	Rate	Where it applies
Standard rate (Perusvero)	25.5%	All goods and services not listed under reduced rates
Reduced rate (Alennettu vero)	13.5%	Food, animal feed, restaurants, books, pharmaceuticals, accommodation, passenger transport, cultural and sport events
Reduced rate (Alennettu vero)	10%	Newspapers and magazines (print and electronic)

Official sources: Finnish Tax Administration (Verohallinto)

Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Use the VAT calculator in Custom-rate mode to compute any amount, or check a Finnish VAT number with the VAT validator.

What Each Reduced Rate Covers

13.5% Alennettu vero

Food and non-alcoholic beverages
Animal feed and fertiliser
Restaurant meals and catering
Hotel accommodation
Domestic passenger transport — bus, tram, metro
Agricultural supplies

10% Alennettu vero

Books, newspapers, magazines — print and digital
Pharmaceuticals — prescription and OTC
Long-distance passenger transport
Medical equipment and aids

Small Business Exemption

Threshold: turnover below €20,000/year
Effect: no VAT charged, no returns, no input VAT recovery

VAT Registration

Who: businesses exceeding €20,000, non-Finnish businesses making taxable supplies
Where: Verohallinto (Finnish Tax Administration)
Format: FI + 8 digits + letters

Invoice Requirements

Under Finnish ALV Act (Arvonlisäverolaki), invoices must contain: supplier details, customer details (B2B), unique invoice number, date, description, unit price, applicable VAT rate, VAT amount, total including VAT.

Reverse Charge

Applies for cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and certain electronics. Invoice at 0% VAT with reverse charge reference.

OSS

Finland participates in EU OSS since July 2021. Register with Verohallinto for B2C cross-border sales above €10,000/year.

Worked Examples

Helsinki consultant — 25.5%

€4,000 net at 25.5%. Gross: €5,020 (VAT: €1,020).

Tampere restaurant — 13.5%

€2,500 net at 13.5%. Gross: €2,837.50 (VAT: €337.50).

B2B to Estonia

Reverse charge applies. Invoice at 0% VAT with reverse charge reference.

Worked Example — 10%

Books worth €300 net at 10%.

Gross = €300 × 1.10 = €330 · VAT = €30

How to Use the VAT Calculator

Select Finland — 25.5% auto-fills
Choose mode: Add, Remove, or Custom (13.5%/10%)
Enter amount, click Calculate
Copy or download result

🔒 100% Client-Side Privacy: All calculations run in your browser.

Other Countries VAT Guides

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Denmark VAT (Moms) 2026

Frequently Asked Questions

What is the VAT rate in Finland in 2026?

Finland's standard VAT rate is 25.5%. Reduced rates of 13.5% apply to food, accommodation and restaurants; 10% to books, newspapers, pharmaceuticals and passenger transport.

What is the small business threshold?

€20,000 per year. Below this, you don't charge or remit VAT.

What qualifies for 13.5%?

Food, animal feed, restaurant meals, hotel accommodation, domestic passenger transport, and agricultural supplies.

What qualifies for 10%?

Books, newspapers, magazines, e-books, pharmaceuticals, long-distance passenger transport, and medical equipment.

How do I register?

When does reverse charge apply?

Cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and electronics. Invoice at 0% VAT.

Is Finland part of OSS?

Yes. Register with Verohallinto for B2C cross-border sales above €10,000/year.

Late payment interest?

8% above ECB base rate. Compensation fee applies. Use the late-payment calculator.

Informational purposes only — not tax advice. Rates sourced from Verohallinto and EUR-Lex. Always confirm with your accountant.