Mervärdesskattelag

Chapter heading: General scope of application.

Chapter heading for the general scope.

Section heading: General scope.

Chapter 1 is titled “General scope.”

Part I, Chapter 1: General scope.

General scope of application.

Chapter heading: general scope.

Chapter 1: general scope.

Chapter heading for the general scope of application.

Heading for Part I, Chapter 1: General scope.

VAT is payable to the state for certain sales, imports, intra-Community acquisitions, and transfers from storage arrangements in Finland.

VAT is payable to the state on specified domestic sales, imports, intra-Community acquisitions, and certain warehouse transfers, with an exception for sales treated as wages.

VAT is payable to the State on listed domestic sales, imports, intra-Community acquisitions, and certain transfers from warehousing arrangements.

Value added tax must be paid to the State on the transactions listed here, including certain business sales, imports, intra-Community acquisitions, and transfers from storage procedures in Finland.

VAT is payable to the state on listed domestic sales, imports, intra-Community acquisitions, and transfers from warehouse regimes; sales paid as wages are not treated as business activity.

VAT is payable to the state for the sales, imports, intra-Community acquisitions, and certain stock transfers listed here.

VAT is payable to the state for certain sales, imports, intra-community acquisitions, and transfers from warehousing procedures in Finland.

This section says VAT must be paid to the State on certain sales, imports, intra-Community acquisitions, and transfers from storage procedure in Finland.

VAT is charged to the state on certain sales, imports, intra-Community acquisitions of goods, and transfers from storage arrangements in Finland.

VAT is payable to the state for certain domestic sales, imports, intra-Community acquisitions, and transfers from storage arrangements.

The seller must pay VAT on sales covered by section 1, unless another listed provision says otherwise; in some resale cases the buyer is liable, and the person making an intra-Community acquisition is liable.

This section says the seller normally owes VAT on the sale, unless another section says otherwise, and it assigns VAT liability for certain resale and intra-Community acquisition situations to the buyer or the purchaser.

This section identifies who must pay VAT for certain sales, resale of goods, and intra-Community acquisitions.

This section says who must pay VAT for certain sales: usually the seller, unless specific exceptions apply; for certain resale cases the buyer pays, and for intra-Community acquisitions the acquirer pays.

VAT is payable by the seller for the sale, unless another section provides otherwise; for certain resale invoices, the buyer is liable, and for intra-Community acquisition, the purchaser is liable.

Myyjä on yleensä vastuussa arvonlisäverosta tästä myynnistä, ellei laissa säädetä toisin; tietyissä tavaroiden edelleenmyynneissä ostaja voi olla verovelvollinen, ja tavaran yhteisöhankinnassa verovelvollinen on hankinnan tehnyt.

The seller must pay VAT on a sale covered by section 1, unless sections 2 a, 8 a–8 d, or 9 provide otherwise; in certain resale and intra-Community acquisition cases, the buyer or the acquirer is the liable person.

The seller of goods or services must pay VAT on the sale, unless other provisions apply; in certain resale cases the buyer is liable, and for intra-Community acquisitions the buyer/ acquirer is liable.

The seller of goods or services generally must pay VAT on sales under section 1, unless other listed provisions say otherwise.

The seller normally pays VAT on the sale, unless another section says otherwise; for certain resale and intra-Community acquisition cases, the buyer or acquirer is liable.

Myyjä ei ole verovelvollinen, jos tilikauden liikevaihto on enintään 10 000 euroa, ellei häntä ole omasta ilmoituksesta merkitty verovelvolliseksi.

Myyjä ei ole verovelvollinen, jos tilikauden liikevaihto on enintään 15 000 euroa, ellei häntä ole merkitty verovelvolliseksi oman ilmoituksen perusteella.

Myyjä ei ole verovelvollinen, jos tilikauden liikevaihto on enintään 15 000 euroa, ellei hänet ole oma-aloitteisesti merkitty verovelvolliseksi.

A seller is not liable for tax if the fiscal-year turnover is at most 15,000 euros, unless the seller has been registered as liable on their own notification.

A seller is not liable for tax if the fiscal year turnover is at most 15,000 euros, unless the seller has been registered as liable on their own notification.

Myyjä ei ole verovelvollinen, jos tilikauden liikevaihto on enintään 15 000 euroa, ellei häntä ole merkitty verovelvolliseksi oman ilmoituksen perusteella.

A seller is exempt from tax liability if the turnover for the financial period is at most EUR 15,000, unless the seller has been registered as liable on their own notice.

Myyjä ei ole verovelvollinen, jos tilikauden liikevaihto on enintään 15 000 euroa, ellei häntä ole merkitty verovelvolliseksi oman ilmoituksen perusteella.

Myyjä ei ole verovelvollinen, jos kahden kalenterivuoden liikevaihto on enintään 20 000 euroa, ellei häntä ole merkitty verovelvolliseksi oman ilmoituksensa perusteella.

Myyjä ei ole verovelvollinen, jos kahden kalenterivuoden liikevaihto on enintään 20 000 euroa, ellei häntä ole ilmoituksen perusteella merkitty verovelvolliseksi.

A public-benefit entity is tax liable only in the cases stated here, including when its activity income is treated as taxable business income, and for own-use restaurant/catering or real-estate management services under the referenced conditions.

A public-benefit association is taxable only if its activity income is treated as taxable business income; it is also taxable for certain own-use restaurant/meal and property management services under specified conditions.

A listed public-benefit community is tax liable only when its activity income is treated as taxable business income; it is also tax liable for own-use restaurant/catering and property management services under specified conditions.

A public-benefit community is tax liable only in limited cases: when its income is treated as taxable business income, and for own-use restaurant/catering services and own-use real estate management services under the stated conditions.

A general-purpose nonprofit association is tax liable only in the situations described here.

A public-benefit entity is tax liable only in the cases described here, including when its income is treated as taxable business income, and for certain own-use restaurant/catering and real-estate management services.

A public-benefit association is tax liable only in the situations described here.

A general-purpose public-benefit entity is tax-liable only in the cases stated here, including certain business income and specified self-use of restaurant/catering and property-management services.

Seller may be exempt from tax liability if annual turnover is at most EUR 15,000, unless the seller has been registered on its own notification. A separate rule limits application to certain foreign sellers from other EU member states when EU turnover is at most EUR 100,000.

Myyjä ei ole verovelvollinen, jos tilikauden liikevaihto on enintään 15 000 euroa, ellei häntä ole merkitty verovelvolliseksi omasta ilmoituksestaan. Tietyille ulkomaalaisille sovelletaan 3 §:ää vain, jos unionin liikevaihto jää enintään 100 000 euroon.

Certain religious communities are exempt from tax liability for the activity referred to in section 23(3) of the Income Tax Act, while specified universities and university of applied sciences companies are tax liable for the activity referred to in section 1 of this Act.

Certain universities and university of applied sciences companies are tax liable for activities under section 1, while a religious community under the Income Tax Act is not tax liable for activities under section 23(3).

Religious communities referred to in the Income Tax Act are exempt from tax liability for the activity described in section 23(3) of that Act; certain universities and university of applied sciences companies are tax liable for activity described in section 1 of this Act.

Certain religious communities are not liable for tax on the activity described in the Income Tax Act, while specified universities and university stock companies are liable for tax on the activity described in this Act.

Certain religious communities are not tax liable for the activity described, while specified universities and university of applied sciences companies are tax liable for the activity described in section 1.

Certain religious communities are not tax liable for the activities described in section 23(3), while specified universities and polytechnic companies are tax liable for activities described in section 1.

Tuloverolaissa tarkoitettu uskonnollinen yhdyskunta ei ole verovelvollinen lain 23 §:n 3 momentissa tarkoitetusta toiminnasta. Yliopistot ja ammattikorkeakouluosakeyhtiöt ovat verovelvollisia lain 1 §:ssä tarkoitetusta toiminnasta.

A religious community referred to in the income tax act is not tax liable for the activity described in section 23(3); universities and university of applied sciences companies are tax liable for activity described in section 1.

A public benefit community is tax-liable only when income from its activity counts as taxable business income; it is also tax-liable for certain own-use restaurant/catering and property management services under specified conditions.

A public-benefit entity under the Income Tax Act is tax-liable only when its income is treated as taxable business income under that Act; it is also tax-liable for taking restaurant, catering, or property management services for its own use under the stated conditions.

The State and municipalities are tax-liable for the activities listed in this section, including certain self-use construction services, certain sales of fixed assets, and municipal passenger transport activity.

Valtio ja kunta are liable for tax in several cases covered by this section.

State, wellbeing services counties, and municipalities are tax liable for certain activities and specified transactions.

Valtio, hyvinvointialue ja kunta ovat verovelvollisia tässä pykälässä kuvatuista toiminnoista.

Valtio, hyvinvointialue ja kunta ovat verovelvollisia tietyistä tässä pykälässä kuvatuista toiminnoista.

Valtio, hyvinvointialue ja kunta ovat verovelvollisia tietyistä 1 §:n, 33 §:n ja 130 §:n tarkoittamista toiminnoista; kunta on lisäksi verovelvollinen henkilökuljetustoiminnasta.

The state, wellbeing services counties, and municipalities are liable for tax on the activities described in section 1, and for certain specified construction, asset sale, and personnel transport situations even when the activity is not carried out as a business.

Valtio, hyvinvointialue ja kunta ovat verovelvollisia tietyistä 1 §:n, 33 §:n ja 130 §:n tarkoittamista toiminnoista; kunta on lisäksi verovelvollinen henkilökuljetustoiminnasta tietyissä tilanteissa.

Certain religious communities are not taxpayer-liable for activity covered by section 23(3), while specified universities and university of applied sciences companies are taxpayer-liable for activity covered by section 1.

Some religious communities are not liable for tax on the activity described in Income Tax Act section 23(3), while certain universities and university of applied sciences companies are liable for tax on activity under section 1.

Certain state-linked institutions are separately tax liable for the activities covered by section 1, and later rules about the State do not apply to them.

Certain state-related institutions are separately tax liable for the activity referred to in section 1.

Certain state-owned and public institutions are separately tax liable for the activity described in section 1.

Certain state-linked institutions are separately tax liable for the activities covered by section 1, and later rules about the state do not apply to them.

Certain state-linked institutions are separately tax liable for the activity covered by section 1.

Valtion liikelaitokset, Huoltovarmuuskeskus, Suomen Pankki ja Kansaneläkelaitos ovat erikseen verovelvollisia 1 §:ssä tarkoitetusta toiminnasta.

Certain state-linked institutions are separately tax liable for the activity covered by section 1.

Valtion liikelaitokset, Huoltovarmuuskeskus, Suomen Pankki ja Kansaneläkelaitos ovat tässä tarkoitetusta toiminnasta erikseen verovelvollisia, eikä myöhempiä valtiota koskevia säännöksiä sovelleta niihin.

State, wellbeing areas, and municipalities are tax-liable for the activities listed in this section.

State, wellbeing services counties, and municipalities are tax-liable for several specified activities, including certain construction self-use, certain sales, and municipal passenger transport.

In several listed sales, the buyer is the taxpayer if the buyer is VAT-registered; some cases have exceptions.

This section makes the buyer the taxpayer for several covered sales when the buyer meets the listed registration or trader-status conditions, with some exceptions.

This section says that certain entities are subject to the rules that the Act sets for municipalities or wellbeing services counties, depending on the entity and its responsibilities.

This section says certain joint municipal and regional bodies are treated like municipalities or wellbeing services counties for the purposes of this Act.

Certain joint municipal and related bodies are treated as municipalities or wellbeing areas for this Act.

Certain municipal and regional bodies are treated as municipalities or wellbeing areas for the purposes of this Act.

Tätä lakia sovelletaan tietyissä tapauksissa kuntien ja hyvinvointialueiden sijasta vastaaviin yhteisöihin.

Tämä pykälä määrää, että kuntayhtymään ja tiettyihin Ahvenanmaan kuntiin sovelletaan kunnasta säädettyä, ja hyvinvointiyhtymään sekä Helsingin kaupunkiin ja HUS-yhtymään sovelletaan hyvinvointialueesta säädettyä.

Certain public entities are separately taxable for the activities covered by section 1, and the later rules about the State do not apply to them.

Certain state-related institutions are separately tax liable for the activities referred to in section 1, and later rules about the state do not apply to them.

Ulkomaisen myynnistä Suomessa verovelvollinen on yleensä ostaja, mutta tietyissä tilanteissa verovelvollinen on aina myyjä.

In certain sales by a foreign seller without a fixed establishment in Finland, the buyer is liable for tax; in some cases the seller is always liable instead.

For the listed sales, the buyer is the person liable for VAT if the stated conditions are met; some sales are exempt from this reverse-charge rule.

Pykälä kertoo, että tässä laissa kunnasta säädettyä sovelletaan kuntayhtymään, ja hyvinvointialueesta säädettyä sovelletaan tietyissä tilanteissa hyvinvointiyhtymään, Ahvenanmaan maakuntaan, eräisiin Ahvenanmaan kuntiin sekä Helsingin kaupunkiin ja HUS-yhtymään.

This section says which parts of the law apply to joint municipal authorities, wellbeing services joint authorities, Åland, Helsinki, and HUS in specific roles.

This section says certain rules in the Act apply to joint municipal authorities, wellbeing services authorities, the Åland region and Åland municipalities, and in some cases to Helsinki and the HUS consortium when they are responsible for organising social and health care or rescue services.

Pykälä kertoo, että tiettyihin organisaatioihin sovelletaan tämän lain kuntaa tai hyvinvointialuetta koskevia säännöksiä.

The section says certain rules in the act apply to joint municipal authorities, wellbeing services entities, and—when responsible for social and health care or rescue services—Helsinki and HUS.

Säännös siirtää verovelvollisuuden ostajalle tietyissä myynneissä ja kertoo, milloin lain muita säännöksiä sovelletaan kuntayhtymiin, Ahvenanmaan kuntiin, hyvinvointiyhtymiin, Helsingin kaupunkiin ja HUS-yhtymään.

The buyer is the tax liable party for certain sales covered here, if the buyer is registered for VAT; some sales are exempt or excluded by conditions stated in the section.

Section 10 defines a “foreign” business operator as an entrepreneur whose business domicile is abroad.

The provision defines 'ulkomaalainen' as an entrepreneur whose business domicile is abroad.

If a foreign seller has no fixed establishment in Finland and has not registered as a taxpayer, the buyer is liable for tax on the goods and services sold in Finland. In listed cases, the seller is always liable instead; the state is exempt from paying the tax.

For certain sales, the buyer becomes liable for VAT if the buyer is VAT-registered; some sales are excluded.

These rules make the buyer the VAT-liable person in several specific sales, including gold, emission allowances, construction services, and certain scrap and waste, subject to stated registration and exemption conditions.

Tietyissä myynneissä ostaja on verovelvollinen, jos rekisteri- ja muut ehdot täyttyvät; valtio on poikkeus kullan myynnissä.

For several specified sales, the buyer is treated as the VAT taxpayer if the stated conditions are met.

The buyer is liable for VAT in several specified sales, including certain gold, emission allowances, construction services, and scrap/waste sales, subject to listed conditions and exceptions.

Ulkomaalaisen Suomessa myymistä tavaroista ja palveluista vero kuuluu yleensä ostajalle, mutta tietyissä tilanteissa se kuuluu aina myyjälle; valtiolle myytäessä veroa ei tarvitse suorittaa.

Ulkomaisen Suomessa myymien tavaroiden ja palvelujen verovelvollinen on yleensä ostaja, mutta tietyissä tilanteissa myyjä on aina verovelvollinen.

A business operator may apply to become liable for tax, and a foreign person may apply to become liable for tax on sales carried out in Finland if the stated conditions are met.

Business operators may apply to become taxpayers, and foreigners may apply to become taxpayers for sales they carry out in Finland under the stated conditions.

Tässä pykälässä määritellään ulkomaalainen elinkeinonharjoittajaksi, jonka liiketoiminnan kotipaikka on ulkomailla.

When a foreign seller has no fixed establishment in Finland and has not registered for tax, the buyer is liable for the tax on the sale; the seller remains liable in several listed cases.

Ulkomaalaisen Suomessa myymien tavaroiden ja palvelujen verovelvollisuus on yleensä ostajalla, mutta tietyissä tilanteissa se on aina myyjällä; valtio on vapautettu veron suorittamisesta.

Ulkomaisen myyjän Suomessa tapahtuvasta tavara- tai palvelumyynnistä vero kuuluu yleensä ostajalle, mutta joissain tilanteissa myyjä on aina verovelvollinen.

If a foreign seller in Finland has no fixed establishment and has not registered under section 12(2), the buyer is liable for tax; but in listed cases the seller is liable instead, and no tax is due when the buyer is the State.

Ulkomaalaisen Suomessa myymistä tavaroista ja palveluista vero on yleensä ostajan maksettava, mutta tietyissä tilanteissa myyjä on aina verovelvollinen.

This section defines a “foreign” entrepreneur as one whose business domicile is abroad.

This section defines “foreigner” as a business operator whose business domicile is abroad, and notes that section 11 has been repealed.

This section says who is treated as the taxpayer in certain group situations, and it lets the Tax Administration decide, on application, that two or more entrepreneurs are treated as one entrepreneur for VAT purposes if the conditions are met.

The section says a partnership can be the taxpayer for certain joint business activities, and the Tax Administration may group two or more businesses together on application if the conditions are met.

A business operator may apply to become liable for tax; a foreigner may also apply to become liable for tax in Finland for sales carried on in Finland, subject to the stated conditions.

“Ulkomaalainen” means an entrepreneur whose business domicile is abroad.

“Ulkomaalainen” means a business operator whose place of business is abroad.

Section 10 defines “ulkomaalainen” as an entrepreneur whose business domicile is abroad.

A business operator whose place of business is abroad is treated here as a foreigner. Section 11 is repealed.

Section 10 defines “ulkomaalainen” as an entrepreneur whose business domicile is abroad. Section 11 is stated to be repealed.

A business operator may apply to become liable to tax, and a foreigner may also apply to become liable to tax in Finland for sales carried out in Finland, subject to stated conditions.

A business operator may apply to become tax-liable, and a foreigner may also apply to become tax-liable in Finland for sales carried out in Finland if the section 173 a conditions are met.

The bankruptcy estate is separately tax liable for business it carries on independently after the entrepreneur is put into bankruptcy.

Bankruptcy estates are separately tax-liable for business they carry on themselves after a trader is put into bankruptcy.

This provision says a partnership can be the taxpayer, allows the Tax Administration to group eligible businesses as one taxpayer on application, and requires certain group members to handle reporting and payment duties.

A business operator may apply to become liable for tax, and a foreign person may also apply to become liable for tax in Finland for sales carried out there, subject to the stated conditions.

Business operators and foreigners may, on application and subject to stated conditions, become taxpayers despite the cited provisions.

Business operators may apply to become taxable, and foreigners may also apply to become taxable in Finland for sales they carry out there, subject to the stated conditions.

Business operators and foreign persons may apply to become taxpayers in the situations described here.

Liiketoiminnan harjoittaja ja ulkomaalainen voivat hakea verovelvolliseksi tulemista tietyin laissa säädetyin edellytyksin. Kiinteistönluovutusta koskevasta hakemuksesta verovelvolliseksi tulemisesta säädetään erikseen 30 §:ssä.

Tax authorities may treat certain entrepreneurs as one taxpayer group if they apply and meet the listed conditions; a taxpayer can belong to only one group.

Verohallinto can decide that two or more entrepreneurs are treated as one taxable entrepreneur if they apply. Entrepreneurs must have a business domicile or fixed place of business in Finland, and one entrepreneur can belong to only one tax group.

This section says when VAT liability arises for a sale: on delivery or performance, when payment is received early, when certain section 79 performance is received, or when goods/services are taken for own use.

VAT liability arises when the sold goods are delivered or the service is performed, when payment is received early, when certain consideration is received, or when goods/services are taken for own use.

The bankruptcy estate is separately tax liable for business it carries on itself after the entrepreneur is placed into bankruptcy.

This section says certain partnerships and reindeer-herding groups are taxed as described here, and the tax authority can treat two or more entrepreneurs as one tax-liability group if the conditions are met.

A partnership’s activity can make the partnership the taxpayer. The tax authority may, on application, treat two or more entrepreneurs as one taxpayer group if the stated conditions are met.

A tax authority may, on application, treat two or more entrepreneurs as one taxable group if the conditions are met.

A partnership formed for business and acting for the partners’ common account is the taxpayer. The Tax Administration may, on application, treat two or more entrepreneurs as one entrepreneur if the conditions are met.

The section says a partnership is the taxpayer for its business activity, and the tax authority may on application treat two or more entrepreneurs as one taxpayer group if they meet the listed connection and location conditions.

The bankruptcy estate is separately liable to tax on business it carries on independently after the trader is declared bankrupt.

The bankruptcy estate is separately tax liable for business it carries on on its own after the entrepreneur has been declared bankrupt.

Tax liability arises when a self-supplied construction service is completed, when a purchased construction service is received or paid for before receipt, or when a related property is transferred; special timing rules also apply to continuous intra-Community goods deliveries.

Tax becomes due at specific timing points for self-performed construction services, purchased construction services, certain property transfers, intra-Community acquisitions and sales, and some marketplace-linked goods sales.

Tax on a sale under section 1 becomes due when delivery or performance happens, when payment is received earlier, when the section 79 performance is received, or when the good or service is taken for own use.

The bankruptcy estate is separately tax liable for business it carries on independently after the entrepreneur is placed in bankruptcy.

The bankruptcy estate is separately tax liable for business it carries on itself after the trader is declared bankrupt.

Konkurssipesä on erikseen verovelvollinen liiketoiminnasta, jota se harjoittaa itsenäisesti sen jälkeen kun elinkeinonharjoittaja on asetettu konkurssiin.

The bankruptcy estate is separately tax liable for business it carries on independently after the entrepreneur is declared bankrupt.

The bankruptcy estate is separately tax liable for business it conducts on its own after the entrepreneur is put into bankruptcy.

This section says when the tax liability for a sale arises, depending on delivery, payment, certain receipts, or taking goods/services for own use.

Tax liability for a sale arises when the goods are delivered, the service is performed, the consideration is received in advance, the performance referred to in section 79 is received, or the goods or service is taken for own use.

This section defines what counts as goods and what counts as services.

The section defines what counts as goods and what counts as services.

This section says when tax liability arises for certain construction services, intra-Community acquisitions, continuing supplies, and certain sales via a marketplace facilitator.

This provision says when tax liability arises for sales covered by section 1.

Tax liability for a sale arises when the goods are delivered, the service is performed, consideration is received early, a listed payment is received, or the goods or service are taken for own use.

The tax liability for the sale arises when the goods or services are delivered or performed, when payment is received early, when the performance in section 79 is received, or when the good or service is taken for own use.

Tax liability arises when the goods are delivered, the service is performed, consideration is received early, the 79 § performance is received, or the goods or service are taken for own use.

This section says when tax liability arises for a sale and when certain continuous supplies are treated as performed.

This section sets when tax liability arises for construction services, intra-Community acquisition of goods, and certain sales under section 19 b.

This provision sets when tax liability arises for certain construction services, intra-Community acquisitions of goods, and certain sales tied to payment approval.

This section defines when a goods sale or services sale is considered to occur, including certain transfers of business goods from Finland to another EU member state.

The provision defines when a sale of goods or services occurs, including certain transfers of goods from Finland to another EU member state.

This section defines what counts as goods and what counts as services.

Tax liability arises at specific trigger points for self-used construction services, intra-Community acquisitions, and certain related goods sales.

This section sets when tax liability arises for self-used construction services, intra-EU acquisitions of goods, and certain marketplace sales.

Veroa koskeva velvollisuus syntyy tässä pykälässä määritellyissä tilanteissa, kuten rakennuspalvelun valmistuessa, tavaran yhteisöhankinnan tapahtuessa tai tietyssä myynnissä maksun hyväksymisajankohtana.

This section says when tax liability arises for certain construction services, intra-Community acquisitions of goods, and related sales timing rules.

Tax liability arises at specific points tied to completion, receipt, payment acceptance, transfer, or month-end treatment for continuous supplies.

This section defines what counts as goods and what counts as services.

This section defines what counts as a good and what counts as a service.

The section sets out when sales are deemed to occur through an agent, and when transfers in a business transfer or bankruptcy are not treated as sales.

This section defines certain sales rules, including distance sales, platform-facilitated sales, and business-transfer cases that are not treated as sales.

This section defines when a sale of goods or services occurs, including certain cross-border transfers and voucher rules.

The provision defines what counts as goods and what counts as services.

This section defines what counts as goods and what counts as services.

This section defines “goods” and “services.”

Tavara ja palvelu määritellään tässä pykälässä.

Tämä pykälä määrittelee, mitä tarkoitetaan tavaralla ja palvelulla.

Tavaran siirtäminen Suomesta toiseen EU-jäsenvaltioon voi olla tavaran myyntiä, mutta tietyt tilapäiset tai varastojärjestelyihin liittyvät siirrot eivät kuulu tähän heti.

Tavaran myynti, palvelun myynti, tietyt jäsenvaltiosiirrot ja arvosetelit määritellään tässä pykälässä.

Goods or services taken for own use are also treated as a sale, as provided in Sections 21–26.

Taking goods or services for own use is also treated as a sale, subject to sections 21–26.

The section defines several kinds of goods sales, including agent sales, distance sales, and platform-facilitated sales, and states when some transfers are not treated as sales.

This section defines when a supply of goods or services occurs, including certain cross-border transfers of goods and voucher terms.

Defines when a sale of goods or services occurs and when certain cross-border goods transfers are treated as a sale.

The section defines when goods and services count as a sale, including certain transfers of goods to another EU member state and voucher rules.

Defines goods and services sales, and sets special VAT rules for goods moved from Finland to another Member State, consignment stock arrangements, deemed sales triggers, and vouchers.

Goods sold for consideration are defined, and certain transfers of goods from Finland to another EU Member State are treated as sales. The section also lists exceptions, call-off stock rules, deemed-sale timing, and voucher definitions.

This section treats some agency and cross-border sales as deemed sales and defines when goods sales count as distance sales.

This section defines when sales are treated as being made by an agent, when certain cross-border goods sales count as distance sales, and when a business transfer is not treated as a sale.