Companies selling telecommunications, radio and television broadcasting and electronic services to consumers in the EU must register for VAT in the EU countries where they sell them since 1.1.2015. They may opt to enter the VAT special scheme in order to manage their VAT filings and payments to all the other EU countries as necessary.

Finnish Tax Administration will give further guidance on the place-of-supply rules and the Special VAT Scheme later in the autumn 2014.

Registration in the VAT Special Scheme started 1. October 2014.   It is done through an e-service.

Source of information: Tax Administration Bulletin, 10/1/2014

For assistance with VAT or other Finnish taxation issues please contact our specialists via phone +358 503 220 600, e-mail info@kuljus.eu or contact form.