VAT in Finland: Registration, Returns and Rates for 2026

The standard VAT rate in Finland is 25.5 percent in 2026, with reduced rates of 14 percent and 13.5 percent for certain goods and services. A company must register for VAT when its turnover exceeds 20,000 euros over a 12 month period, but a foreign business with no fixed establishment in Finland has no threshold and registers as soon as it makes taxable sales here. We register your company, file every VAT return through OmaVero, and handle the EU one stop shop, all in English.

The standard VAT rate in Finland is 25.5 percent in 2026. It applies to most goods and services and is one of the highest standard rates in the EU. The rate rose from 24 percent to 25.5 percent on 1 September 2024 and is unchanged for 2026.

There are two reduced rates. The 14 percent rate covers items such as restaurant and catering food. The lower reduced rate dropped from 14 percent to 13.5 percent on 1 January 2026 and covers groceries, books, medicines, passenger transport, accommodation, and cultural and sports services. A 0 percent rate applies to specific cases such as exports and intra-EU supplies. We confirm the correct rate for each line of your business so your invoices and returns are right from day one.

A Finnish company must register for VAT once its turnover exceeds 20,000 euros over a 12 month accounting period. Below that, registration is voluntary, and many small businesses register anyway so they can deduct the VAT on their own purchases. Once you cross the threshold, registration is mandatory from the date the limit was passed.

The rules are different for foreign owned and non-resident businesses. A foreign business with no fixed establishment in Finland has no turnover threshold: it must register as soon as it makes taxable sales here, unless those sales fall entirely under the reverse charge. If you sell goods or digital services to Finnish consumers from another EU country, you usually report through the EU one stop shop instead of a local Finnish registration. We assess which path applies to you before anything is filed.

VAT returns in Finland are filed electronically through OmaVero, the Tax Administration portal. Your filing frequency depends on turnover: monthly above 100,000 euros, quarterly between 30,000 and 100,000 euros, and annually below 30,000 euros. Non-resident companies file monthly. The deadline is the 12th day of the second month after the period, so March VAT on a monthly cycle is due by 12 May. These dates cannot be extended.

If you sell to consumers across the EU, the one stop shop (OSS) lets you report all of those distance sales in a single quarterly return rather than registering in every country. We can register you for the OSS scheme in Finland and file the quarterly OSS return alongside your domestic VAT. Either way, you get one point of contact who tracks every deadline so nothing is missed.

We work entirely remotely across Finland and entirely in English, so it makes no difference whether you are in Helsinki, Tampere, or abroad. You send your invoices and bank data digitally, we keep the books, calculate the VAT, and file the returns on time. You approve, we submit. No office visits, no Finnish required.

Pricing is fixed and predictable. Bookkeeping starts from 89 euros per month for a sole trader (toiminimi) and from 149 euros per month for a limited company (Oy), with no per-voucher fees stacked on top. VAT handling is part of the bookkeeping work, not a surprise add-on. The accountant and owner, Nita Mäkinen, handles your file directly.

Foreign founders can fully own and run a Finnish company. A limited company (Oy) can be founded with no minimum share capital, and at least one board member or a deputy member must reside in the European Economic Area. If no one on the board meets that requirement, the company appoints an authorised representative resident in Finland. We help arrange this so the company is registrable.

For VAT, the main points to get right are identification and banking. To file through OmaVero you need Finnish identifiers and access set up correctly, and you need a Finnish or SEPA bank account from which VAT is paid. We guide you through registration with the Tax Administration, set up the VAT and OSS reporting, and then run the monthly cycle for you. This is the part most foreign owned companies want off their plate, and it is exactly what we do.

Get a fixed quote in English

One English-speaking accountant handles your Finnish company from registration to monthly bookkeeping, VAT and payroll. Fixed monthly price, no per-voucher fees.