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Changes in VAT on 01 January 2013

Tax-exempt

According to the Finnish Tax Administration bulletin a number of amendments in VAT came into force from the beginning of 2013. All VAT rates are increased by one percent.

The general rate is now 24%. The reduced rate for the supply of foodstuffs, animal feed and restaurant and catering services is 14%. The reduced rate for the supply of books, pharmaceutical products, services creating opportunities for physical exercise, passenger transportation, accommodation, the remuneration  received by Yleisradio Oy from the TV and radio fund and by Ålands Radio and TV  based on the TV license fees, the entrance fees to cultural and recreational events, the supply and import of works of art in certain situations, the subscriptions of newspapers and periodicals and the remuneration relating to a copyright where received by an organization representing the copyright owners is 10%.

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