Mervärdesskattelag

An entrepreneur’s taking goods for own use includes private consumption, free transfer, or moving goods to non-deductible use.

An entrepreneur is treated as taking goods for own use when goods are used privately, given away for free, or moved to non-deductible use. The rule applies only if a deduction was possible or the goods were made in taxable business activity. When tax liability ends, tax is charged on goods left with the taxpayer as if they were taken for own use.

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

This section defines when sales are treated as made through an agent, what counts as distance sales of goods, and when a marketplace intermediary is treated as the seller.

The section defines when certain sales are treated as distance sales or deemed sales, especially for agents, cross-border goods sales, and marketplace transactions.

This section sets rules for when sales are treated as made through an agent, defines certain distance sales of goods, and says some business transfers are not treated as sales.

This section defines when sales are treated as made through an agent, when certain cross-border goods sales count as distance sales, and when some business transfers are not treated as sales.

This section defines several kinds of sales and deems certain sales to occur through agents, distance sales, platform-facilitated sales, and business-transfer cases.

Tavaran tai palvelun ottaminen omaan käyttöön käsitellään myös myyntinä 21–26 §:ssä säädetyllä tavalla.

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

The section defines when a service is treated as taken for own use, and says tax is not charged for small amounts taken for private use by the business owner or family.

Elinkeinonharjoittajan palvelun omaan käyttöön ottaminen voi johtaa veron suorittamiseen, jos palvelu otetaan yksityiseen tai muuhun kuin liiketoiminnan mukaiseen käyttöön ja muut laissa mainitut edellytykset täyttyvät. Pienimuotoisesta oman tai perheen yksityisestä kulutuksesta ei suoriteta veroa.

The provision defines when goods are treated as taken for own use by a business operator, and it says tax is due on goods left in a taxpayer’s possession when tax liability ends.

Tavaran tai palvelun ottaminen omaan käyttöön käsitellään myös myyntinä, jos 21–26 §:ssä säädetyt edellytykset täyttyvät.

Taking goods or services for own use is also treated as a sale under the rules in sections 21–26.

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

Tavaran tai palvelun ottamista omaan käyttöön pidetään myös myyntinä tämän pykälän mukaan.

Myyntiin luetaan myös tavaran tai palvelun ottaminen omaan käyttöön, jos 21–26 §:ssä säädetyt edellytykset täyttyvät.

This section defines when an entrepreneur is treated as taking goods for own use, and says the same treatment applies when tax liability ends for goods still in the taxpayer’s possession.

This section defines when a business operator is treated as taking goods for own use and says the rule applies only in certain deductible or taxable-production cases.

This section says that rules on taking certain real-estate-related services for own use are set out in sections 31, 31 a, 32, and 33.

This section says that rules on taking certain real-estate-related services for own use are set out in sections 31, 31 a, 32 and 33.

An entrepreneur is treated as taking a service for own use when the service is used for private or non-business purposes, certain restricted uses, or other non-deductible use; tax is also due on services remaining with the taxpayer when tax liability ends, except for small private-use amounts.

This section defines when goods are treated as taken for own use by a business operator, and says tax is charged on goods left with the taxpayer when tax liability ends.

An entrepreneur’s goods count as taken for own use if they are used privately, given away for free, or moved to non-deductible use; this applies only if the goods were deductible or made in taxable business, and goods left with the taxpayer when liability ends are taxed the same way.

This section defines when goods are treated as taken for private use by a business operator.

This section defines when goods are treated as taken for own use by a business operator, and says tax is also charged on goods left with the taxpayer when tax liability ends.

An entrepreneur’s taking goods for own use includes private consumption, giving goods away for free, or moving them to non-deductible use. The rule applies only if a deduction was possible or the goods were made in taxable business, and tax is charged on goods left with the taxpayer when tax liability ends.

An entrepreneur must treat certain service self-use as taxable, and tax is also due on services left with the taxpayer when tax liability ends. Small-scale private or family use is exempt.

An entrepreneur is treated as using a service for own use when the service is taken for private or non-business use, and tax is charged in that situation unless a small-use exemption applies.

This section says the rules in Section 21 apply to taking into own use a usage right to goods owned by an entrepreneur.

Tässä pykälässä todetaan, että 21 §:n säännöksiä sovelletaan, kun elinkeinonharjoittajan omistaman tavaran käyttöoikeus otetaan omaan käyttöön.

This section says rules on taking certain real-estate-related services for own use are set out in sections 31, 31 a, 32, and 33.

The provision defines when a service counts as taken for own use by an entrepreneur, and says no tax is due for small amounts of goods or services used for private or family consumption.

Elinkeinonharjoittajan palvelun oma käyttö voi johtaa veron suorittamiseen, mutta vähäisen yksityiskäytön tilanteessa veroa ei suoriteta.

An entrepreneur is treated as using a service for own use when the service is taken for private or non-business purposes, including certain restricted uses; small private use of goods or services is exempt from tax.

An entrepreneur must treat certain services as taken for own use, and tax is charged when tax liability ends and services remain in the taxable person's possession. Small private-use amounts are exempt.

A trader’s service is treated as taken for own use when it is used privately or outside business purposes, and tax may still be due when tax liability ends.

This section says that rules on taking certain real-estate-related services for own use are found in sections 31, 31a, 32, and 33.

This section says that rules on taking certain real-estate-related services for own use are found in sections 31, 31a, 32, and 33.

Goods given as samples or ordinary advertising gifts are not treated as taking for own use. Staff restaurant or catering services are treated as own use even if they are not provided in taxable business and similar services are not sold to outsiders.

Goods given as samples or ordinary promotional gifts are not treated as taken for own use. Staff-provided restaurant or meal services are treated as taken for own use even in the stated conditions.

This section says that the rules in section 21 apply to taking into own use the right to use goods owned by an entrepreneur.

This section says that rules on taking certain real-estate-related services for own use are set out in sections 31, 31 a, 32 and 33.

This section says that the rules on taking certain real-estate-related services for own use are set out in sections 31, 31 a, 32 and 33.

This section says that rules on taking certain real-estate-related services for own use are set out in sections 31, 31 a, 32, and 33.

This section says that rules on taking certain real-estate-related services for own use are found in sections 31, 31 a, 32, and 33.

This section says the rules on taking certain real-estate-related services for own use are set out in sections 31, 31 a, 32, and 33.

Section 24 says that the rules in Section 21 apply when an entrepreneur takes the use right of goods they own for their own use.

Section 24 says that when an entrepreneur takes the use right of goods they own for their own use, the rules in Section 21 on taking goods for own use apply.

The State generally does not have to pay tax on goods or services taken for its own use, but it must pay tax on restaurant/meal services and construction services in the situations named in the provision.

The State does not pay tax on goods or services taken for its own use, except for certain restaurant/catering and construction services.

Certain free transfers are not treated as own-use taking; staff restaurant or meal services are treated as own-use in the stated circumstances.

Section 24 says that using a business operator’s goods for one’s own use is governed by Section 21.

Kun elinkeinonharjoittajan omistaman tavaran käyttöoikeus otetaan omaan käyttöön, sovelletaan 21 §:n säännöksiä.

When an entrepreneur takes the right to use goods they own for their own use, the rules in 21 § apply.

For an entrepreneur’s use of goods it owns, section 24 says that the rules in section 21 on taking goods for own use apply.

For a trader’s owned goods, taking the right of use for own use is governed by section 21.

A transfer as a product sample or ordinary promotional gift is not treated as taking the goods for own use. Restaurant or meal services given to staff are treated as own-use consumption in the stated circumstances.

Tavaranäyte tai tavanomainen mainoslahja ei ole omaan käyttöön ottamista; henkilökunnalle annettu ravintola- tai ateriapalvelu katsotaan kuitenkin omaan käyttöön otetuksi tietyissä tilanteissa.

Tax is not charged on sales of real estate or transfers of certain rights tied to real estate, and not on related utility transfers in connection with a tax-exempt right of use.

Veroa ei suoriteta tietyistä kiinteistöön liittyvistä luovutuksista, kuten kiinteistön myynnistä ja eräiden oikeuksien luovutuksesta.

The State generally does not pay tax on taking goods or services for its own use, but it must pay tax for own use of restaurant/catering services and construction services in the specified cases.

Goods samples and customary advertising gifts are not treated as own-use goods. Restaurant or meal services given to staff are treated as own-use even if not provided in taxable business and not sold to outsiders.

Tavaranäyte tai tavanomainen mainoslahja ei ole omaan käyttöön ottamista; henkilökunnalle annettu ravintola- tai ateriapalvelu voidaan silti käsitellä omaksi käytöksi tietyissä tilanteissa.

Goods samples and ordinary advertising gifts are not treated as own use; staff restaurant or catering services are treated as own use in the stated cases.

Tavaranäyte tai tavanomainen mainoslahja ei ole omaan käyttöön ottamista; henkilökunnalle annettu ravintola- tai ateriapalvelu voidaan kuitenkin katsoa omaan käyttöön otetuksi tietyissä olosuhteissa.

Sample goods and ordinary promotional gifts are not treated as taking goods for own use; personnel restaurant or meal services are treated as taken for own use in the stated cases.

The State generally does not pay tax on taking goods or services for its own use, except for certain restaurant/catering and construction service situations.

The State generally does not pay tax when goods or services are taken for its own use, but it must pay tax for restaurant/catering services and construction services in the specified situations.

This section defines “kiinteistö” as the immovable property described in EU VAT Implementing Regulation 282/2011, Article 13b.

This section defines “kiinteistö” (real property) by reference to fixed property defined in Article 13b of Council Implementing Regulation (EU) No 282/2011.

Tax is not charged on certain real estate sales, transfers of comparable property rights, or related utility supplies in connection with tax-exempt use rights.

The State generally does not pay tax on taking goods or services for its own use, but it must pay tax for restaurant/catering services and construction services in specified situations.

Valtio ei yleensä maksa veroa tavaran tai palvelun ottamisesta omaan käyttöön, mutta tietyissä ravintola-, ateria- ja rakentamispalvelun tilanteissa vero on silti suoritettava.

Valtion ei yleensä tarvitse maksaa veroa tavaran tai palvelun ottamisesta omaan käyttöön, mutta sen on maksettava vero tietyissä ravintola-, ateria- ja rakentamispalvelutilanteissa.

The State does not have to pay tax on goods or services taken for own use, except for certain restaurant, meal, and construction services in the specified situations.

Valtio ei yleensä maksa veroa tavaran tai palvelun omaan käyttöön ottamisesta, mutta sen on maksettava vero tietyistä ravintola-, ateria- ja rakennuspalveluista, jos laissa kuvatut edellytykset täyttyvät.

Veroa ei peritä kiinteistön myynnistä tai eräiden kiinteistöön kohdistuvien oikeuksien luovutuksesta.

No tax is due on sales of real estate or transfers of certain real-estate-related rights, and not on utility supplies made together with a tax-exempt use-right transfer.

This section defines what counts as real property and says certain equipment is not part of it; ordinary furnishings tied to a property sale or lease are treated under the rules for real property.

This provision says tax is payable, despite section 27, on several listed transfers and rentals, including construction services, certain rights sales, accommodation-related use rights, temporary use of event/sports space, parking areas, port or airport use, permanently installed machines and equipment, lockers, advertising or machine space, and comprehensive maintenance services.

Tässä pykälässä määritellään, mitä tarkoitetaan kiinteistöllä.

Property sales and certain transfers of rights linked to real estate are not subject to tax, and neither are supplies of electricity, gas, heat, water, or similar goods made in connection with a tax-free transfer of use rights to real estate.

Veron perimistä ei tehdä kiinteistön myynnistä eikä tietyistä kiinteistöön kohdistuvien oikeuksien luovutuksista.

Kiinteistön myynnistä ja tietyistä kiinteistöön kohdistuvien oikeuksien luovutuksista ei suoriteta veroa.

Tax is not charged on sales of real estate or on transfers of certain rights tied to real estate.

Tax is not charged on the sale of real estate or the transfer of certain real-estate-related rights.

This section defines “real estate” as the immovable property defined in Article 13b of Council Implementing Regulation (EU) No 282/2011.

This section defines “kiinteistö” (real property) by reference to Article 13b of Council Implementing Regulation (EU) No 282/2011.

The section says VAT is charged on the listed sales and transfers, including construction services, certain rights to extract natural resources or use property, short-term use of spaces, parking areas, ports or airports, storage lockers, advertising or device space, and certain all-inclusive maintenance services.

A transferor that opts into tax liability for a transfer of real estate usage rights must pay tax, but only for the property or part named in the application and only if the stated use conditions are met.

Tax is payable on the listed supplies and transfers, including certain construction services, rights to extract materials or use property, temporary use of spaces, parking-area rentals, port/airport use, storage lockers, and certain combined maintenance services.

Tässä pykälässä “kiinteistö” tarkoittaa kiinteää omaisuutta, sellaisena kuin se on määritelty asetuksen (EU) N:o 282/2011 13 b artiklassa.

Kiinteistö tarkoittaa tässä pykälässä EU:n arvonlisäveron täytäntöönpanoasetuksen 13 b artiklassa määriteltyä kiinteää omaisuutta.

This section says that “real property” means the real property defined in Article 13b of Council Implementing Regulation (EU) No 282/2011.

This provision defines “kiinteistö” as the real property described in Article 13b of Council Implementing Regulation (EU) No 282/2011.

This section defines “real estate” as immovable property specified in Article 13b of Regulation (EU) No 282/2011.

The section says tax is due on several listed supplies, even though section 27 would otherwise apply, and it defines “comprehensive maintenance service.”

This section says tax is payable on listed transactions and services, and it defines “kokonaishoitopalvelu” for one of the listed items.

Veroa suoritetaan useista tässä pykälässä luetelluista luovutuksista ja käyttöoikeuksien myynnistä, vaikka 27 §:ssä säädetään toisin.

Construction services can be treated as taken for own use in the situations listed here, and the entrepreneur must pay tax on that own-use treatment.

Kiinteistön käyttöoikeuden luovutuksesta voidaan määrätä vero, jos luovuttaja hakeutuu verovelvolliseksi.

This section says tax is payable for certain listed supplies and use-right transfers, despite section 27.

Tax is payable on the listed supplies and transfers, including certain construction services, extraction rights, accommodation uses, parking areas, port or airport use, storage lockers, advertising space, and a bundled lifecycle service.

Tax is charged on the listed supplies and use-right transfers, and the section defines a specific bundled management service.

Tax is payable, despite section 27, on the listed sales and transfers, including certain building services, natural resource rights, accommodation-related use rights, temporary use of event or sports spaces, parking areas, port or airport use, leased fixed equipment, storage lockers, advertising or game space, and certain integrated service packages.

Veroa suoritetaan luetelluista palveluista ja käyttöoikeuksien luovutuksista, kuten rakentamispalveluista, majoitustilojen käytöstä ja tietyistä vuokrauksista.

If a transferor opts into tax liability for transferring a real estate use right, tax is charged for that transfer under this section.

Kiinteistön käyttöoikeuden luovutuksessa voi hakeutua verovelvolliseksi tietyin edellytyksin, ja verovelvollisuus koskee vain ilmoitettua kiinteistöä tai sen osaa.

Kiinteistön käyttöoikeuden luovutuksesta maksetaan veroa, jos luovuttaja hakeutuu verovelvolliseksi.

A property owner or holder must pay tax for certain self-performed real-estate management services when the property is used for a non-deductible purpose, unless annual wage and social costs stay at or below 50,000 euros.

A business operator must pay tax when construction services are treated as taken for own use in the situations described here.

A transferor of a real-estate use right must pay tax if it opts into tax liability for that activity.

Kiinteistön käyttöoikeuden luovutuksesta voidaan tulla verovelvolliseksi hakemuksesta, ja veroa suoritetaan tietyissä hakemustilanteissa.

If the transferor opts into tax liability for a transfer of a real estate use right, tax is paid on that transfer, but only for the property or part named in the application and subject to the stated use conditions.

Kiinteistön käyttöoikeuden luovutuksesta voidaan hakeutua verovelvolliseksi tietyin ehdoin, ja verovelvollisuus koskee vain hakemuksessa mainittua kiinteistöä tai sen osaa.

Kiinteistön käyttöoikeuden luovutuksesta maksetaan veroa, jos luovuttaja hakeutuu verovelvolliseksi.

An entrepreneur must treat certain construction services as taken for own use and pay tax on them.

Construction services are treated as self-used in specified cases, and the entrepreneur must pay tax on that self-use.

An entrepreneur must pay tax on a construction service treated as taken for own use.

This section exempts certain self-use construction services and universal postal service sales from tax, with exceptions and a 50,000 euro cost threshold.

A property owner or holder does not have to pay tax for self-performed property management services if the annual wage and social-costs total is at most 50,000 euros.

Construction services can be treated as self-used in the situations listed here, and the entrepreneur must pay tax on self-use in the way provided elsewhere.

A business operator must pay tax on construction services treated as used for its own use in the situations described here.

A trader must pay tax on a construction service taken for own use in the situations described here.

Elinkeinonharjoittajan on maksettava veroa, kun rakentamispalvelu katsotaan otetuksi omaan käyttöön tietyissä tilanteissa.

A trader must pay tax on construction services treated as taken for own use, including when the service is used for non-deductible purposes.

Property management services are treated as self-supplied in certain cases, and the owner or holder does not have to pay tax if annual payroll costs including social costs stay at or below 50,000 euros.

Property owners or holders may have self-performed property management services treated as own use, and no tax is due if annual wage costs including social costs do not exceed 50,000 euros.

Kiinteistön omistaja tai haltija voi olla vapautettu verosta tietyissä tilanteissa, erityisesti jos kalenterivuoden kiinteistöhallintapalvelujen palkkakustannukset sosiaalikuluineen eivät ylitä 50 000 euroa.

Tax is not charged on sales of health and medical care services, and also not on certain related services and goods supplied in connection with care.

The provision says certain real-estate construction services are treated as own use in some transfer-before-use cases, and it exempts some services from tax if the listed conditions are met.

A property owner or holder may have to treat certain self-performed property management services as own use, but no tax is payable if the annual wage costs including social costs stay within 50,000 euros.

A property owner or holder is treated as using property management services for own use in certain cases, and no tax is due if the annual wage costs including social costs from those services do not exceed EUR 50,000.

Property owners or holders may be exempt from tax on self-performed property management services if annual wage costs including social costs do not exceed 50,000 euros.

Kiinteistön omistaja tai haltija voi olla verosta vapaa tietyissä kiinteistöhallintapalveluissa, jos kalenterivuoden palkka- ja sosiaalikustannukset eivät ylitä 50 000 euroa.

Property owners or holders may be treated as using certain property management services for their own use, and no tax is due if annual wage costs including social costs stay at or below 50,000 euros.

This section says some construction services are treated as own-use use when a property is transferred before being put into use, and it also gives tax exemptions for certain self-performed construction work and universal postal service sales, with an exception for individually negotiated services.

Certain construction services can be treated as self-used in some property transfer situations, and tax is not charged on some self-used construction costs and universal postal service sales, with exceptions.

Rakentamispalvelun omaan käyttöön liittyvä vero voidaan jättää suorittamatta tietyissä kiinteistön luovutus- ja kustannusolosuhteissa, ja yleispalvelun myynti on verosta vapaa paitsi yksilöllisesti neuvotellut palvelut.

This section defines when a service counts as health or medical care services.

VAT is not charged on sales of health care and medical care services, and also not on certain treatment-related services and goods supplied by a treatment provider.

Certain construction and postal service sales are exempt from tax, subject to specific conditions and an exception for individually negotiated service terms.

Certain construction services are treated as self-use in some property transfer situations, and tax is not due on specified self-use labour costs or on universal postal service sales, except for individually negotiated services.

Some construction-related self-use rules are treated as taxable in defined transfer situations, but tax is not due for certain wage and social-cost portions under a 50,000 euro threshold, and universal postal service sales are exempt except for individually negotiated services.

The provision treats certain real-estate construction services as own-use supply in some transfers, and it exempts some own-use construction wage and social-cost amounts and universal postal service sales from tax, with exceptions.

Certain sales and own-use construction services are exempt from tax under the stated conditions.

Veroa ei peritä terveyden- ja sairaanhoitopalvelujen myynnistä.

No tax is charged on the sale of health and medical care services, and also not when a treatment provider supplies services and goods normally associated with treatment as part of the care.

Veroa ei peritä terveyden- ja sairaanhoitopalvelujen myynnistä, eikä yleensä myöskään hoidon yhteydessä luovutetuista tavanomaisista palveluista ja tavaroista.

No tax is charged on the sale of specified ambulance, healthcare, dental, human milk/blood/organs/tissues, and directly used healthcare goods and services.

This section defines what counts as health and medical care services.

No tax is charged on sales of health and medical care services, and not on ordinary services and goods supplied in connection with treatment.

Veroa ei suoriteta terveyden- ja sairaanhoitopalvelujen myynnistä.

Terveyden- ja sairaanhoitopalvelujen myynnistä ei suoriteta veroa.

Tax is not charged on the sale of health and medical services, and it is also not charged when a treatment provider supplies services and goods normally connected with treatment in connection with care.

Veroa ei peritä terveyden- ja sairaanhoitopalvelujen myynnistä, eikä myöskään tavanomaisesti hoitoon liittyvien palvelujen ja tavaroiden luovutuksesta hoidon yhteydessä.

This section defines what counts as health and medical care services.

This section defines “health and medical services” as certain measures for assessing, restoring, or maintaining a person’s health, functional ability, or work ability, including specified public or private care and care by licensed health professionals.

This provision defines when a service counts as health and medical care service.

Tax is not charged on sales of services and goods made as social welfare.

Myyntiä ei veroteta tietyistä terveydenhuollon palveluista ja tavaroista.

This section defines “health and sickness care services” as measures aimed at assessing or restoring/maintaining a person’s health and working capacity, when the care is provided in the listed public or private healthcare settings or by a qualified registered healthcare professional.

This section defines “health and medical care services” as measures aimed at assessing, restoring, or maintaining a person’s health and functional or work ability.

This section defines “health and medical care services” and describes the kinds of care covered.

This section defines “health and medical care services” as measures aimed at determining, restoring, or maintaining a person’s health and functional/work ability, when the care is provided in certain public or private healthcare settings or by a legally authorized or registered healthcare professional.

Tämä pykälä määrittelee, milloin toimenpiteitä pidetään terveyden- ja sairaanhoitopalveluina.

No tax is charged on the sale of the listed healthcare-related services and goods.

VAT is not charged on sales of listed healthcare-related services and goods.

No tax is charged on sales of certain ambulance, healthcare, dental, blood, organ, tissue, and related medical goods and services.

The section defines social care and early childhood care services, and it exempts certain childcare and COVID-19-related goods transactions from tax.

Tax is not charged on sales of services and goods carried out as social welfare.

Veroa ei peritä tässä pykälässä lueteltujen terveydenhuollon palvelujen ja tavaroiden myynnistä.

Tax is not charged on sales of certain listed healthcare-related services and goods.

Tax is not charged on listed ambulance, laboratory, dental prosthesis, human milk/blood/organs/tissues, and certain direct healthcare supply sales.

Tax is not charged on the sale of listed healthcare-related goods and services.

VAT is not charged on certain ambulance, healthcare, laboratory, dental prosthesis, bodily material, and related healthcare goods and services sales.

Tax is not charged on sales of services and goods carried out as social welfare.

Tax is not charged on sales of services and goods carried out as social welfare.

No tax is charged on sales of services and goods carried out as social welfare.

Koulutuspalvelujen myynnistä ei suoriteta veroa.

This section defines social welfare and early childhood education services, and states that certain sales and transfers are exempt from tax.

Tax is not charged on sales of services and goods carried out as social welfare.

Tax is not charged on the sale of services and goods carried out as social welfare.

Tax is not charged on sales of services and goods carried out as social welfare.

Tax is not charged on sales of services and goods carried out as social welfare.

No tax is charged on sales of services and goods carried out as social welfare.

This section defines social services and early childhood education services, and lists several VAT exemptions for related sales, including COVID-19 relief and Ukraine-related relief.

This provision defines social welfare and early childhood education services, and sets several VAT exemptions for specific sales and transfers.

This section defines “social welfare” as certain state, municipal, or supervised provider activities aimed at care and support for children, youth, older persons, people with developmental disabilities, other disabled persons, and substance abuse services.

The provision defines “education services” and provides a tax exemption for certain transfers of personnel used to provide spiritual assistance.

Koulutuspalvelujen myynti on verosta vapaa, ja sama koskee koulutuksen yhteydessä tavanomaisesti annettuja palveluja ja tavaroita sekä tietyin ehdoin oppilaitoksessa tarjottuja ravintola- tai ateriapalveluja.

Some social and early-childhood-care services are described, and VAT is not charged on sales of early childhood education services; if goods are later used for another purpose, the buyer or recipient must pay tax.

This provision defines social welfare and early childhood education services, and says VAT is not charged on sales of early childhood education services.

The provision defines social welfare and early childhood education services, and says tax is not due on several specified sales related to social services, COVID-19 measures, and certain medical self-test devices.

The section defines social welfare and childcare services, and it exempts several sales from tax, including childcare services, certain COVID-19 related goods, sales to the European Commission or EU bodies for COVID-19 response, and self-testing in vitro diagnostic medical devices.

The section defines what counts as social welfare and early childhood education services, and it sets several VAT exemptions for specified sales and transfers, including COVID-19-related goods, EU institutional purchases, self-test medical devices, and certain supplies for people fleeing Russia’s attack on Ukraine.

Tax is not charged on educational services, and also not on certain goods and services given by a training provider or on restaurant/meal services in an educational institution when they are provided in connection with education and normally related to it.

Koulutuspalvelun myynnistä ei suoriteta veroa; tietyt koulutukseen liittyvät tavarat ja palvelut sekä oppilaitoksessa koulutuksensaajalle tarjottu ravintola- tai ateriapalvelu voivat myös olla verottomia, kun ehdot täyttyvät.