Mervärdesskattelag

Tax must be paid on the listed sales and transfers, including building services, certain rights, short-term use of premises, parking spaces, ports/airfields, permanently installed machines and equipment, storage lockers, advertising spaces, and composite services.

Tax must be paid, despite section 27, on several listed kinds of sales and transfers, including building services, certain rights, temporary use of premises, parking spaces, ports or airfields, permanently installed machinery, storage lockers, advertising space, and composite services.

Skatt ska betalas på vissa uppräknade försäljningar och upplåtelser, including byggtjänster, vissa nyttjanderätter, parkering, hamnar/flygfält, förvaring, reklamplatser och helhetstjänster.

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

Här definieras ”fastighet” som fast egendom enligt artikel 13b i EU-förordning 282/2011.

This section defines “fastighet” as immovable property under Article 13b of Council Implementing Regulation (EU) No 282/2011.

This section defines what counts as a property and excludes certain machinery, devices, and inventory used for a separate activity on the property.

Tax must be paid on listed sales and transfers of use rights, including certain building services, accommodation, parking, port/airport use, storage lockers, advertising space, and certain road or railway services.

Skatt ska betalas för vissa specificerade överlåtelser och upplåtelser, bland annat byggtjänster, uthyrning, parkering, hamnar/flygfält och helhetstjänster.

Tax must be paid on several listed supplies and uses, including certain construction services, land and resource rights, accommodation-related use rights, parking spaces, ports or airfields, permanently installed machinery rental, storage lockers, advertising space, and package services.

Transfer of leasehold rights to a property is taxed if the transferor applies for tax liability for that activity, and the tax liability only covers the property or part named in the application.

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

This provision defines “fastighet” as real property under Article 13b of Regulation (EU) No 282/2011.

This section defines “fastighet” as real property under article 13b of Council Implementing Regulation (EU) No 282/2011.

Section 30 says tax treatment for transfers of a leasehold right in a real property depends on an application for taxpayer status and on specific use conditions for the property.

Tax on the transfer of a property use right applies if the transferor applies for tax liability, and it is limited to the property stated in the application.

Skatt kan gälla för överlåtelse av nyttjanderätt till fastighet om överlåtaren ansöker om skattskyldighet och vissa användningsvillkor är uppfyllda.

This section says tax must be paid on several listed supplies and uses of property and services, and it defines “helhetstjänst” (comprehensive service).

The section says tax must be paid for several listed kinds of transactions and uses, including building services, certain rights, lodging, parking spaces, port or airport use, storage lockers, advertising spaces, and bundled services.

Section 29 says tax must be paid on several listed kinds of sales and transfers, and it defines “helhetstjänst” (comprehensive service).

Skatt ska betalas för vissa typer av försäljningar och upplåtelser som räknas upp i bestämmelsen.

Tax must be paid on several listed supplies, including building services, certain rights to extract materials or use forests/hunting/fishing, accommodation-related use rights, parking services, port/airport use, storage lockers, advertising space, and certain road or railway turnkey services to the state.

Tax must be paid on the listed supplies and transfers, despite section 27.

Tax must be paid on several listed kinds of supplies and transfers, including building services, certain rights, temporary use of premises, parking, ports or airfields, storage lockers, advertising space, and certain comprehensive road or railway services.

A business operator may be treated as having used a building service for its own use in the situations listed here, and in that case must pay tax on that own-use service.

Tax must be paid on listed kinds of sales and transfers, including building services, certain rights, parking spaces, storage lockers, advertising space, and comprehensive services.

This section says tax is to be paid on several listed kinds of sales, rentals, and other transfers, and it defines “helhetstjänst.”

Skatt ska betalas för vissa uppräknade överlåtelser och uthyrningar, samt för helhetstjänster enligt paragrafen.

Some entrepreneurs must pay tax on the self-use of building services.

A business operator must pay tax on self-use of a building service in the situations described here, even if the operator does not sell building services to outsiders.

Certain entrepreneurs must pay tax on a building service’s own use in the situations described here.

Tax on transferring a property use right applies if the transferor applies to be taxed for that activity, and only for the property or part named in the application.

Skatt kan tas ut för överlåtelse av nyttjanderätten till en fastighet om överlåtaren ansöker om att bli skattskyldig och vissa användningsvillkor är uppfyllda.

Skatt tas ut vid överlåtelse av nyttjanderätt till fastighet om överlåtaren ansöker om skattskyldighet, och ansökan gäller bara den fastighet som anges.

A transferor of a leasehold right to real estate pays tax if it applies to be taxed for that activity, and the tax applies only to the property (or part) named in the application.

Tax treatment for a lease transfer of a property applies only if the transferor applies to be tax-liable, and only for the property or part named in the application.

Tax is payable on transfers of the right to use a real property if the transferor applies to be tax-liable for that activity.

Skatt is paid for transfers of lease rights to a real property if the transferor applies to be taxed for that activity and the property meets the stated use conditions.

A property owner or holder does not have to pay tax if annual wage and social costs for the relevant property services do not exceed 50,000 euro.

Tax is charged on transfers of a right of use in a real property if the transferor applies to be taxable, and the tax applies only to the property or part named in the application.

Skatt tas ut för överlåtelse av nyttjanderätten till en fastighet om överlåtaren ansöker om skattskyldighet och villkoren för fastigheten är uppfyllda.

A transferor may apply to be taxed for a transfer of the right of use in a real property, and the tax applies only to the property or part named in the application.

Property owners or holders may not have to pay tax for self-performed property-related services if yearly wage and social costs stay under 50,000 euros.

Fastighetens ägare eller innehavare behöver inte betala skatt för vissa fastighetsrelaterade tjänster om kostnaderna under ett kalenderår inte överstiger 50 000 euro.

A property owner or holder may be exempt from paying tax if annual wage and social costs for the relevant property-related services do not exceed 50,000 euro.

A business user may have a building service treated as taken into own use, and then must pay tax on that own use.

A trader must pay tax on self-use of a construction service in the situations described here.

A construction service is treated as taken for own use in certain business situations, and the entrepreneur must pay tax on that own use.

Certain building services are treated as taken for own use, and the entrepreneur must pay tax on that own use even if no services are sold to outsiders.

A building service is treated as taken into own use in certain construction-related situations, and the entrepreneur must pay tax on that self-use even if no services are sold to outsiders.

Certain entrepreneurs must pay tax on their own use of construction services in specified situations.

A construction service can be treated as taken into own use in certain situations, and the business operator must pay tax on that own use.

Some construction services used on one’s own property use may be tax-free if the annual wage and social costs stay below 50,000 euro and the entrepreneur has not sold building services to outsiders. Universal postal services are generally not taxed, but individually negotiated services are taxed.

A business operator must pay tax on the self-use of a construction service in the situations described here, including certain construction-for-sale and related new-build cases, and when the service is used for non-deductible purposes.

Building services can count as taken into own use in several listed situations, and the trader must pay tax on that own use under section 22.

A construction service is treated as taken for own use in specified business situations, and the trader must pay tax on that own use even if no services are sold to outsiders.

Certain self-used construction services and universal postal services are exempt from tax, subject to stated conditions.

Section 33 says some self-used building services and some universal postal services are not taxed, but there are conditions and exceptions.

Certain self-used construction services and sales of universal postal services are tax-exempt, subject to stated conditions and exceptions.

Property-related services are treated as self-used in some cases, and an owner or holder does not have to pay tax if annual wages and social costs for those services do not exceed EUR 50,000.

Property owners or holders may have self-performed property-related services treated as taken into own use, and they do not have to pay tax if the yearly wage and social costs stay at or below 50,000 euro.

A property owner or possessor may be exempt from tax for self-performed property-related services if yearly wages and social costs stay at or below 50,000 euro.

A property owner or possessor does not have to pay tax for certain property-related services if the property is mainly used as a home, or if yearly wages plus social costs for those services do not exceed 50,000 euro.

Property owners or possessors may be exempt from tax if annual wage and social costs for property-related services do not exceed EUR 50,000.

Property owners or holders may be exempt from tax for property-related services if annual wage and social costs do not exceed 50,000 euros, and the section defines which services count.

A property owner or possessor may be exempt from paying tax for certain property-related services if annual wage and social costs do not exceed 50,000 euros.

Ingen skatt tas ut på försäljning av hälso- och sjukvårdstjänster, och samma undantag gäller när vårdgivare överlåter varor och tjänster som normalt ingår i vården.

Property owners or holders may not have to pay tax for certain property-related services if annual wages and social costs stay under 50,000 euros; the section also defines what counts as such services.

A property owner or holder does not have to pay tax on self-performed property-related services if the annual wages and social costs for those services do not exceed 50,000 euros.

A property owner or holder does not have to pay tax if the annual wage and social costs for the relevant property-related services do not exceed 50,000 euro.

Skatt ska inte betalas vid försäljning av hälso- och sjukvårdstjänster, och inte heller när den som bedriver vårdverksamhet överlåter tjänster och varor som normalt ingår i vården.

Skatt betalas inte på försäljning av hälso- och sjukvårdstjänster.

Sales of health and medical care services are not taxed, including related services and goods that are normally part of the care.

Bestämmelsen anger när skatt inte ska betalas för vissa byggtjänster och samhällsomfattande posttjänster, samt när skatt ändå ska betalas.

Vissa byggtjänster och samhällsomfattande posttjänster är undantagna från skatt, men undantaget gäller inte i alla fall.

Vissa byggtjänster räknas som eget bruk vid fastighetsöverlåtelse, och skattefrihet gäller för vissa själv utförda byggtjänster om villkoren om kostnadstak och verksamhet uppfylls. Samhällsomfattande posttjänster är också skattefria, utom när villkoren har förhandlats individuellt.

Vissa byggtjänster vid eget bruk kan vara skattefria, och försäljning av samhällsomfattande tjänster är normalt skattefri om villkoren inte har förhandlats individuellt.

Vissa byggtjänster för eget bruk kan vara skattefria om villkoren uppfylls, och försäljning av samhällsomfattande posttjänster är skattefri utom när villkoren har förhandlats individuellt.

Vissa byggtjänster för eget bruk och vissa samhällsomfattande posttjänster är undantagna från skatt, men undantagen gäller bara om angivna villkor är uppfyllda.

Certain construction services can be treated as taken into own use, and tax is not due on some self-performed construction services or universal postal services, subject to stated conditions.

This section defines “health and medical care services.”

The section says some building services can count as self-use in certain property-transfer situations, and that no tax is paid on self-performed building services if the cost threshold and other conditions are met; universal postal services are generally untaxed except when terms are individually negotiated.

Vissa byggtjänster anses vara tagna i eget bruk, och skatt ska inte betalas på vissa själv utförda byggtjänster om villkoren om kostnadstak och verksamhet är uppfyllda. Försäljning av samhällsomfattande posttjänster är skattefri, utom när villkoren har förhandlats individuellt.

Fastighetsrelaterade byggtjänster kan anses tagna i eget bruk, och vissa själv utförda byggtjänster samt vissa samhällsomfattande posttjänster är undantagna från skatt under angivna villkor.

This section defines “health and medical services.”

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

This section defines when something counts as health and medical care services.

No tax is payable on sales of healthcare services, and this also covers certain goods and services normally included in care when sold in connection with care activity.

No tax is paid on sales of healthcare services.

No tax is charged on sales of health and medical care services.

Skatt ska inte betalas på försäljning av hälso- och sjukvårdstjänster.

Skatt tas inte ut på försäljning av hälso- och sjukvårdstjänster.

Ingen skatt tas ut på försäljning av hälso- och sjukvårdstjänster.

Ingen skatt tas ut på försäljning av hälso- och sjukvårdstjänster, och inte heller när vårdverksamhet överlåter tjänster och varor som normalt ingår i vården i samband med vården.

No tax is payable on sales of specified healthcare-related goods and services.

Skatt ska inte betalas på försäljning av hälso- och sjukvårdstjänster.

No tax is paid on sales of healthcare services.

No tax is payable on sales of health and medical care services.

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

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

Tax is not charged on sales of specified health-care transport, testing, dental, and human biological goods, and certain intra-health-care transfers of goods and services.

This section defines what counts as health and medical services.

This section defines what counts as healthcare services.

This section defines what counts as health and medical services.

This provision defines health and medical services.

This section defines “health and medical care services.”

This section defines what counts as health and medical services.

This section defines “health and medical services” as measures to assess or restore a person’s health and functional/work ability, subject to listed care settings and providers.

No tax is due on sales of services and goods in the form of social care.

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

This section defines “health care services” as certain measures to assess, restore, or maintain a person’s health, functional capacity, or work ability.

Defines what counts as health and medical care services.

Ingen skatt betalas på försäljning av tjänster och varor som utgör socialvård.

No tax is paid on sales of services and goods that are social care.

No tax is payable on sales of services and goods that are in the form of social care.

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

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

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

Tax is not charged on sales of specified health-care related goods and services.

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

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

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

This section defines social welfare and early childhood services, and it also states several VAT exemptions for preschool services and certain COVID-19-related goods.

Tax is not payable on sales of certain healthcare-related goods and services listed in this section.

Tax is not payable on sales of certain listed healthcare goods and services.

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

Section 38 defines what counts as social welfare, including certain care and support services and some interpretation services.

This section defines social care and early childhood education services and sets several temporary VAT exemptions for certain COVID-19 and Ukraine-related supplies, with tax becoming payable if exempt goods are later used for other purposes.

This provision defines social welfare and early childhood education services, and exempts certain sales from tax.

No tax is payable on sales of services and goods in the form of social care.

No tax is payable on sales of services and goods that are social care.

No tax is payable on sales of services and goods that are social care.

Tax is not paid on sales of services and goods that are in the form of social care.

Tax is not charged on sales of services and goods that are in the form of social welfare.

No tax is payable on sales of services and goods that are social care.

No tax is paid on sales of services and goods that are provided as social care.

Skatt betalas inte på försäljning av utbildningstjänster och vissa utbildningsnära tjänster.

No tax is paid on sales of services and goods in the form of social welfare.

No tax is paid on sales of services and goods that are social welfare.

Tax is not charged on sales of services and goods that are provided as social care.

Skatt ska inte tas ut på försäljning av utbildningstjänster eller på vissa utbildningsnära varor och tjänster som överlåts i samband med utbildningen.

Viss utbildningsrelaterad försäljning och vissa restaurang- eller cateringtjänster är skattefria när de ges i samband med utbildningen och har normalt samband med den.

Tax is not charged on sales of education services, related goods and services usually tied to the education, or certain restaurant/catering services for students when provided in connection with the education.

The section defines social care and childcare services, states that certain childcare sales are tax-free, and sets a repayment/reporting rule if EU bodies later use tax-free goods or services for other purposes.

The section defines certain services as social welfare and provides tax exemptions for sales of early childhood education services and certain goods or services linked to them; it also contains a special VAT rule for sales to the European Commission and certain EU bodies for COVID-19 tasks.

The section defines social care and early childhood education services, and states that certain sales of these services are tax-free; it also covers a special tax-free supply rule for COVID-19 related sales to the European Commission and certain EU bodies.

This section defines “social care” as certain public or supervised social service activities.

This section defines “socialvård” as certain publicly provided or supervised social care activities.

This provision defines “social care” as certain public or supervised service activities aimed at listed welfare and support purposes.

This section defines “social welfare” as certain public or supervised social services activity.

The section defines “utbildningstjänst” and says no tax is paid for staff provided by religious or philosophical institutions to provide spiritual care in connection with activities covered by sections 34, 37, or 39.

The section defines social welfare and early childhood education services and provides VAT exemptions for sales of early childhood education services and certain COVID-19-related goods.

This section defines what counts as social welfare and early childhood education services, and it also sets out tax-free treatment for certain covid-related goods and services.

The provision defines social welfare and early childhood education services, and it exempts certain sales of those services and related goods from tax.

This section defines “utbildningstjänst” as certain general education, vocational education, higher education, and basic arts education that is provided under Finnish law or supported with state funds.

‘Utbildningstjänst’ means certain general education, vocational education, higher education, and basic art education organised under Finnish law or supported by state funds under Finnish law.

The provision defines “education service” and states that tax is not paid for personnel supplied by religious or philosophical institutions for spiritual care in certain activities.

Tax is not charged on sales of education services, and not on certain services and goods transferred in connection with the education.

Skatt ska inte betalas på försäljning av utbildningstjänster och vissa utbildningsnära leveranser och måltidstjänster.

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

Skatt betalas inte på försäljning av utbildningstjänster, och vissa utbildningsnära varu- och tjänsteöverlåtelser är också skattefria.

Skatt ska inte betalas på försäljning av utbildningstjänster, och inte heller i vissa utbildningsnära leveranser av varor/tjänster eller vissa restaurang- och cateringtjänster i samband med utbildning.

Skatt ska inte betalas för vissa utbildningsrelaterade tjänster och varor.

Tax is not charged on sales of education services, certain customary goods and services supplied in connection with education, and certain restaurant or catering services for students at an educational institution.

No tax is payable on the sale of financial services.

Skatt tas inte ut på försäljning av utbildningstjänster, och inte heller på vissa varor och tjänster som normalt hör till utbildningen eller på vissa restaurang- eller cateringtjänster i samband med utbildning.

Tax is not payable on sales of education services, related services and goods normally connected to the education, or restaurant/catering services provided to students when linked to the education.

Skatt ska inte betalas på försäljning av utbildningstjänster, och vissa utbildningsnära varu- och tjänsteöverlåtelser är också skattefria.

Texten definierar vad som avses med utbildningstjänst och anger ett skatteundantag för viss personal som tillhandahålls av religiösa eller filosofiska institutioner.

The provision defines “utbildningstjänst” and states that no tax is paid for staff provided by religious or philosophical institutions for spiritual care in certain listed activities.

No tax is paid on the sale of financial services.

“Utbildningstjänst” means certain general, vocational, higher, and art-basic education arranged or subsidized under Finnish law. Tax is not payable for personnel supplied by religious or philosophical institutions to provide spiritual care in activities covered by sections 34, 37, or 39.

The provision defines “educational services” and states that no tax is payable for staff supplied by religious or philosophical institutions for spiritual care in certain listed activities.

‘Utbildningstjänst’ means certain general, vocational, higher and basic art education arranged or publicly supported under Finnish law. Tax is not paid for personnel provided by religious or philosophical institutions for spiritual care in activities covered by sections 34, 37, or 39.

The section defines “education service” and says no tax is paid for personnel supplied by religious or philosophical institutions to provide spiritual care in activities covered by 34, 37, or 39 §.

The provision defines “utbildningstjänst” and states that no tax is paid for personnel supplied by religious or philosophical institutions for spiritual care in activities covered by sections 34, 37, or 39.

Lagen definierar “utbildningstjänst” och anger att skatt inte betalas för viss personal som religiösa eller filosofiska institutioner tillhandahåller för andlig vård i samband med vissa verksamheter.

“Utbildningstjänst” betyder vissa lagstödda utbildningsformer. Skatt betalas inte för personal som religiösa eller filosofiska institutioner tillhandahåller för andlig vård i verksamhet enligt 34, 37 eller 39 §.

This section defines what counts as financial services and what counts as securities trading.

Section 40 defines “utbildningstjänst,” and section 40 a says no tax is paid for personnel provided by religious or philosophical institutions for spiritual care in certain activities.

“Education service” means certain general education, vocational education, higher education, and basic art education provided under Finnish law or funded by the state.

The provision defines “utbildningstjänst” as certain general education, vocational education, higher education, and basic art education provided under Finnish law or supported by state funds.

No tax is paid on the sale of financial services.

Tax is not paid on sales of financial services.

This section defines what counts as financial services and defines securities trading.

Tax is not charged on the sale of financial services.

No tax is paid on the sale of financial services.

No tax is paid on the sale of financial services.

Tax is not paid on sales of financial services.

Tax is not paid on sales of financial services.

No tax is paid on the sale of financial services.

No tax is paid on the sale of financial services.

The provision says certain sales and brokerage are not treated as financial services, and that sales/brokerage of investment gold are generally tax-free unless the taxability options in section 43 c are used. It also defines what counts as investment gold.

No tax is paid on sales of financial services.

Utbildningstjänst betyder viss lagreglerad eller statsunderstödd utbildning. Skatt behöver inte betalas för personal som religiösa eller filosofiska institutioner tillhandahåller för andlig vård i samband med vissa verksamheter.

The section defines “utbildningstjänst” and says tax is not payable for certain staff provided by religious or philosophical institutions for spiritual care.

This section defines what counts as financial services and what is meant by securities trading.

This section defines which activities count as financial services, including deposits from the public, lending, payment operations, currency exchange, securities trading, and guarantees.

The section defines what counts as investment gold and states that sales and brokerage of investment gold are generally not taxed, with specific conditions and exceptions.

This section defines which activities count as financial services and what counts as securities trading.