VAT in Finland: Registration, Returns and Rates for 2026
For companies that need a Finnish VAT number
We register companies for Finnish VAT and file their VAT returns in English, both for companies based in Finland and for foreign companies that sell here. VAT returns are included in monthly bookkeeping from €99/month. A foreign company that needs only its Finnish VAT handled, without bookkeeping, pays a fixed €1,200 a year.
The standard VAT rate in Finland is 25.5 percent in 2026, with reduced rates of 13.5 percent and 10 percent for certain goods and services. A company must register for VAT when its turnover exceeds 20,000 euros in the current or the previous calendar year, but a business established outside the EU has no threshold and registers as soon as it makes taxable sales here, unless the buyer reports the VAT under the reverse charge. We register your company, file every VAT return through OmaVero, and handle the EU one stop shop, all in English.
What is the VAT rate in Finland in 2026?
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 main one is 13.5 percent: it was lowered from 14 percent on 1 January 2026 and covers groceries and food, restaurant and catering, books, medicines, passenger transport, accommodation, and cultural and sports services. The 10 percent rate now applies only to newspapers and magazines. 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.
When does a company need to register for VAT in Finland?
A Finnish company must register for VAT once its turnover exceeds 20,000 euros in the current or the previous calendar year. 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 business established outside the EU has no turnover threshold, even with a fixed establishment in Finland: it must register as soon as it makes taxable sales here, unless those sales fall entirely under the reverse charge. A business established in another EU country can use the Finnish 20,000 euro threshold only through the EU SME scheme, which it joins in its home country, and only while its EU-wide turnover stays at or below 100,000 euros. 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.
How do VAT returns work, and what about the EU one stop shop?
VAT returns in Finland are filed electronically through OmaVero, the Tax Administration portal. The default filing period is one calendar month. With turnover up to 100,000 euros a year you can apply for quarterly filing, and up to 30,000 euros for annual filing. 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, and an annual return is due by the end of February. 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, for €50 per quarter on top of the monthly fee. Either way, you get one point of contact who tracks every deadline so nothing is missed.
How does the remote English service work?
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 99 euros per month for both sole traders (toiminimi) and limited companies (Oy), with no per-voucher fees stacked on top. Domestic VAT returns are part of the bookkeeping work, not a surprise add-on. You pay what the price list says. Nothing else goes on the invoice unless we've agreed it with you first. The bookkeeping starts with a one-off 99 EUR onboarding fee. The accountant and owner, Nita Mäkinen, handles your file directly.
VAT for foreign owned companies in Finland
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 ordinary board member must live in the European Economic Area, unless PRH grants a permit. If no ordinary board member meets that requirement, the company has to apply to PRH for the permit. We do not provide that person ourselves, but we tell you before you pay anything whether your setup is registrable as it stands.
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 VAT is paid by bank transfer with your reference number, also from a foreign account. 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.
VAT registration and returns for a foreign company
A foreign company needs a Finnish VAT registration when it sells in Finland and has to pay the VAT itself. Two things decide this: who the buyer is, and whether the company has a fixed establishment in Finland that takes part in the sale.
If you sell to a Finnish business and have no such establishment here, you usually don't register. The buyer reports the VAT under the reverse charge (VAT Act, section 9). The reverse charge doesn't apply, and you register, when:
- the buyer is a private person
- the buyer is a foreign business with no fixed establishment and no VAT registration in Finland, with an exception for construction services
- you sell passenger transport, or admission to an event held in Finland (not online attendance)
- your distance sales of goods from another EU country to Finnish consumers are taxed in Finland
A fixed establishment in Finland that takes part in the sales also means registering, unless the sales are VAT-free under the EU SME scheme. Companies outside the EU can use an EU special scheme for some consumer sales too: they report those sales in a single EU country, with no Finnish registration. The registration is filed before the taxable sales start.
A foreign company can also register voluntarily (section 12). If it has no domicile or fixed establishment in the EU or Norway, it must then name a representative approved by the Tax Administration whose business is based in Finland, and the Tax Administration can also ask for a security (section 173 a). The VAT Act sets this requirement for voluntary registration only.
For a foreign company that needs its Finnish VAT handled but no Finnish bookkeeping, our price is a fixed 1,200 euros a year. It includes:
- the VAT registration, for which the Tax Administration charges no fee
- the VAT return for every period, also periods with no sales
- the contact with the Tax Administration
Bookkeeping isn't included, and the yearly price stays the same when your Finnish sales come only now and then. The fixed price is for a company that doesn't need an approved representative under section 173 a.
Get a fixed quote in English
One English-speaking accountant handles your Finnish company from registration to monthly bookkeeping, VAT and payroll. Bookkeeping is a fixed monthly price with no per-voucher fees, and registration, payroll and the year-end have their own fixed prices.
Frequently asked questions
What is the VAT rate in Finland in 2026?
The standard VAT rate in Finland is 25.5 percent in 2026. The main reduced rate is 13.5 percent (lowered from 14 percent on 1 January 2026) and covers food, books, medicines, passenger transport, and accommodation. A 10 percent rate applies to newspapers and magazines, and a 0 percent rate to exports and intra-EU supplies.
Do I need to register for VAT in Finland?
A Finnish company must register once its turnover exceeds 20,000 euros in the current or the previous calendar year. A business established outside the EU has no threshold and must register as soon as it makes taxable sales here, unless the sales fall under the reverse charge. A business established in another EU country can use the 20,000 euro threshold only through the EU SME scheme, and only while its EU-wide turnover stays at or below 100,000 euros.
How much does an accountant cost in Finland?
At Tilitoimisto N.M, bookkeeping starts from 99 euros per month for both sole traders and limited companies, with no per-voucher fees. VAT registration and returns are handled as part of the service.
Can a foreigner set up and run a VAT registered company in Finland?
Yes. A foreigner can fully own a Finnish limited company, which can be founded with no minimum share capital. At least one ordinary board member must live in the EEA, unless PRH grants a permit. Deputy members are assessed separately. We handle the VAT registration in English.
What is the EU one stop shop and do I need it?
The one stop shop (OSS) lets you report distance sales to consumers across the EU in a single quarterly return instead of registering in each country. If you sell goods or digital services to EU consumers, OSS usually applies. We register you and file the quarterly return for €50 per quarter on top of the monthly fee.
When are VAT returns due in Finland?
VAT returns are filed through OmaVero by the 12th of the second month after the period, or by the end of February for an annual period. The default period is one calendar month. With turnover up to 100,000 euros a year you can apply for quarterly filing, and up to 30,000 euros for annual filing. These deadlines cannot be extended.
What does the 1,200 euro VAT service include?
The VAT registration, a VAT return for every period and the contact with the Tax Administration, for a fixed 1,200 euros a year. It is for a foreign company that needs its Finnish VAT handled without Finnish bookkeeping. The price stays the same in a year with only a few Finnish sales.
Can a foreign company register for Finnish VAT voluntarily?
Yes (VAT Act, section 12). The registration starts at the earliest on the day the application reaches the Tax Administration. From then on the company deducts the VAT on its Finnish purchases in its VAT returns, and it charges Finnish VAT on its sales to Finnish businesses too, because the reverse charge no longer applies. A company with no domicile or fixed establishment in the EU or Norway also needs a representative approved by the Tax Administration.
Is there an official fee for VAT registration in Finland?
No. Notifications to the Finnish Tax Administration are free of charge. A foreign company registers for VAT with a start-up notification to the Tax Administration, which also gives it a Finnish Business ID. Fees apply to most Trade Register notifications filed with PRH, not to registrations with the Tax Administration.
Tell us your company form and monthly vouchers, and we'll give you a fixed price
We reply on the same or next business day. Your bookkeeping is done by Nita Mäkinen, and calls and email go to Samu Mononen.
- Tilitoimisto N.M. Oy, Business ID 3485356-2
- Registered in the Finnish Trade Register
- In the anti-money laundering supervision register (raksi.lvv.fi)