Mervärdesskattelag

For certain goods repaired, processed, or otherwise handled outside the Community, the tax base is the repair/processing and shipping costs plus the value of parts added outside the Community.

Travelers arriving in Finland from outside the EU may bring certain goods duty-free within set limits if the import is not commercial.

Imported goods are included in the tax base with certain customs-related taxes and charges, except VAT, and goods sold at customs auction are excluded.

The tax base includes transport, loading, unloading, insurance, and other import-related costs up to the first destination in Finland, or up to a different known destination in the EU in some cases.

The tax base includes transport, loading, unloading, insurance, and other import-related costs up to the first destination in Finland.

The tax base includes transport, loading, unloading, insurance, and other import-related costs up to the first destination in Finland; if it is already known when tax liability arises that the goods will go to another destination in the Community, the costs are included up to that destination instead.

The tax base for certain goods repaired or otherwise handled outside the Community is the repair/handling costs, shipping costs, and the value of parts added outside the Community.

The tax base for certain goods repaired, manufactured, or otherwise processed outside the Community is the repair/processing costs, related shipping costs, and the value of parts added outside the Community.

The tax base includes transport, loading, unloading, insurance, and other import-related costs up to the first destination in Finland; if it is known at the time the tax obligation arises that the goods will be transported to another destination in the Community area, costs are included up to that destination instead.

The tax base for certain goods repaired, manufactured, or otherwise processed outside the Community is the repair/processing costs, shipping costs, and the value of parts added outside the Community.

The tax base must include transport, loading, unloading, insurance, and other import-related costs up to the first destination in Finland; if a later destination in the Community is known when the tax liability arises, costs are included up to that destination.

Tavaran maahantuonti on verotonta, jos verottomuudesta on sovittu Suomea velvoittavassa vieraan valtion kanssa tehdyssä sopimuksessa, joka oli voimassa tämän lain tullessa voimaan.

Tietyt 94 §:ssä sekä 94 a–94 b §:ssä kuvatut tavarat voidaan tuoda maahan verotta, jos niissä mainitut ehdot täyttyvät.

Tavaran maahantuonnin yhteydessä veron perusteeseen lisätään tullauksen yhteydessä kannettavat verot, tullit, tuontimaksut ja muut maksut, kuitenkin ilman arvonlisäveroa, sekä myös Suomen ulkopuolella maksetut verot ja muut maksut. Tullihuutokaupassa myytyyn tavaraan tätä säännöstä ei sovelleta.

Import taxes, customs duties, import charges and other charges are included in the tax base for imported goods, except VAT, and goods sold at customs auction are excluded.

Imported-goods tax base includes customs-related taxes and charges, with VAT excluded, and also certain foreign-paid taxes and service values tied to the imported goods.

Import-related transport and handling costs are included in the tax base up to the first destination in Finland, or up to another known destination in the Community area.

This section says which import-related costs are included in the tax base for goods, usually up to the first destination in Finland.

Imported goods tax base includes specified import-related taxes and charges, but not VAT, and the rule does not apply to goods sold at customs auction.

Import-related transport, loading, unloading, insurance, and other costs are included in the tax base up to the first destination in Finland; if another destination in the Community area is known when tax liability arises, costs are included up to that destination instead.

The tax base for imported goods includes taxes, customs duties, import charges, and other charges collected on importation, except VAT.

A person presenting goods to Customs on behalf of the recipient may use the special tax payment and declaration procedure if the listed conditions are met.

Certain travellers entering Finland from outside the EU may bring specified goods tax-free within set quantity and value limits, if the import is non-commercial.

Tietyt tavaroiden maahantuonnit ovat verottomia, jos ne täyttävät tässä pykälässä luetellut ehdot ja rajat.

Some listed goods may be imported tax-free, including several essential items and certain energy products.

Tietyt 94 §:ssä luetellut tavarat voi tuoda maahan verotta, ja joissakin poikkeustilanteissa tavaroiden myöhempi muu käyttö voi laukaista ilmoitus- ja verovelvollisuuden.

Tuonnin tullauksessa veron perusteeseen lisätään tietyt verot ja maksut sekä eräät maahantuotuun tavaraan liittyvät palvelujen arvot; arvonlisävero jää pois, eikä säännöstä sovelleta tullihuutokaupassa myytyyn tavaraan.

The tax base for imported goods includes customs-time taxes, duties, import charges, and other charges, with VAT excluded; it also includes certain taxes and charges paid outside Finland.

Section 94 lists goods whose import is tax-free.

Maahantuonnin yhteydessä veron perusteeseen lisätään tietyt verot, tullit, tuontimaksut ja muut maksut, mutta ei arvonlisäveroa; myös ulkomailla maksetut verot ja tietyt maahantuotuihin tavaroihin liittyvät palvelut voivat kuulua mukaan.

Section 94 says many listed goods may be imported VAT-free, and sections 94a–94b in the text add VAT-free import rules for software media and certain intra-EU import situations.

The special-arrangement user must collect import VAT from the taxable person, make sure the tax is paid correctly, report and pay the collected VAT to Customs, keep accounting records that support verification, and provide the accounts electronically to Customs on request.

Goods imports are tax-free if an exemption was agreed in a treaty with a foreign state that bound Finland when this law entered into force.

A traveller coming to Finland from outside the EU may bring goods tax-free in personal baggage up to the limits set in sections 95a–95e, if the import is non-commercial.

Travellers arriving in Finland from outside the EU may bring goods duty-free only up to the stated limits, if the import is not commercial.

Travellers arriving in Finland from outside the EU may bring limited goods duty-free if the import is not commercial and the goods are in personal luggage.

Certain imported goods are exempt from tax, subject to listed item categories and conditions.

Section 94 lists goods whose import is tax-free, with some category-specific conditions and value thresholds.

A traveller arriving in Finland from outside the EU may bring certain goods duty-free, but only if the import is non-commercial and the stated quantity/value limits are respected.

Section 94 lists goods that may be imported free of tax.

Travellers arriving in Finland from outside the EU may bring specified goods duty-free only within set quantity and value limits, and only if the import is non-commercial.

A special-arrangement user may file the tax return and pay the tax monthly if the stated customs-representation and deferment conditions are met.

A person presenting imported goods to Customs on behalf of the recipient may use the special VAT payment and declaration procedure if the listed conditions are met.

Goods imports are tax-free if the tax exemption was agreed in a treaty with a foreign state binding on Finland when this Act entered into force.

Goods import is tax-free if this was agreed in a treaty with a foreign state that was binding on Finland when the law took effect.

Goods imports are tax-free if an agreement with a foreign state binding on Finland was in place when this law entered into force and the agreement provides for tax exemption.

Travelers arriving in Finland from outside the EU may bring goods duty-free in personal luggage up to the stated limits, if the import is non-commercial.

Travellers arriving in Finland from outside the EU may bring limited goods duty-free if the import is non-commercial.

Goods importation is tax-free if a treaty with a foreign state, binding on Finland when this law entered into force, agreed on the exemption.

Travellers arriving in Finland from outside the Community may bring goods tax-free only up to the listed limits, if the import is non-commercial.

Goods import is tax-free if a treaty with a foreign state, binding on Finland when this law entered into force, already agreed on the exemption.

Verohallinto may order a special import procedure for up to 36 months, and Tulli may release the goods duty-free only after the importer has met the VAT declaration and payment duty.

A special-arrangement user must collect import VAT from the taxable person, make sure the tax is paid correctly, and report and pay the collected VAT to Customs.

A person presenting goods to Customs on behalf of the recipient may use the special VAT payment and declaration procedure if the stated conditions are met.

A person presenting goods to Customs on the recipient’s behalf may use the special VAT payment and declaration procedure if the listed conditions are met.

Tavaroita Tullille vastaan vastaanajajan puolesta esittävä saa käyttää erityisjärjestelyä veron maksamiseen ja ilmoittamiseen, jos tietyt edellytykset täyttyvät.

Goods imports are tax-free if a treaty binding on Finland already agreed that the imports would be tax-free when this Act entered into force.

Goods imported into the country are tax-free if a treaty binding Finland already provided for the exemption when this law entered into force.

A person presenting imported goods to Customs on behalf of the recipient may use the special VAT payment and declaration procedure if all stated conditions are met.

Goods imports are tax-free if tax exemption was agreed in a treaty with a foreign state binding Finland when this law entered into force.

Tullin perimää arvonlisäveroa ei palauteta tietyillä tullin palautus-, peruuttamis- tai valituspäätöksillä, jos tuontivero on voitu vähentää tai saada takaisin erikseen säädetyillä perusteilla.

Import VAT on goods follows customs-law procedures, with a EUR 5 minimum amount for collection in certain Tulli-handled cases, and special rules for exchange rates, delay interest, refunds, and appeals.

Erityisjärjestelyä käyttävä voi tietyin ehdoin antaa veroilmoituksen ja maksaa veron kuukausittain; ilmoitus ja maksu on tehtävä viimeistään seuraavan kalenterikuukauden viimeisenä päivänä.

A special-arrangement user must collect import VAT from the taxpayer, ensure the taxpayer pays the correct amount, report and pay the collected VAT to Customs, keep records so the return can be verified, and provide accounting electronically on Customs’ request.

A user of the special arrangement must collect import VAT from the taxpayer, ensure the tax is paid correctly, report and pay collected VAT to Customs, keep accounting that supports verification, and provide the accounting electronically on Customs’ request.

Erityisjärjestelyä käyttävän on kerättävä, ilmoitettava ja maksettava tuontiin liittyvä arvonlisävero sekä pidettävä kirjanpito sellaisena, että ilmoitusten oikeellisuus voidaan todentaa.

A person presenting imported goods to Customs on behalf of the recipient may use the special VAT payment and declaration procedure if the listed conditions are met.

A person presenting goods to Customs on behalf of the recipient may use the special payment-and-declaration procedure if all listed conditions are met.

Special arrangement users must collect import VAT from the taxpayer, ensure the tax is paid correctly, report and pay collected VAT to Customs, keep records, and file the VAT return electronically.

A person presenting goods to Customs on behalf of the recipient may use the special tax payment and declaration procedure if the listed conditions are met.

Verohallinto may order a special import procedure for up to 36 months in certain cases, and Tulli may release imported goods only after the taxable person has fulfilled VAT reporting and payment duties.

A taxable person may deduct certain VAT related to taxable business, but only if the stated document and reporting conditions are met.

Verohallinto may order a special import procedure for up to 36 months in certain cases, and Tulli must release the imported goods only after the taxpayer has met the VAT declaration and payment duty.

An eligible special-arrangement user may file the tax return and pay the tax monthly if the stated customs-representation and deferment conditions are met.

A person using the special arrangement may file the 98 § tax return and pay the tax monthly if the stated representative and payment-deferral conditions are met.

A special-arrangement user may file the tax return and pay the tax monthly if the stated customs-representation and deferred-payment conditions are met.

A person using the special arrangement must collect import VAT from the taxable person, ensure the tax is paid in the correct amount, report and pay the collected VAT to Customs, keep accounts so the declarations can be verified, and provide the accounts electronically to Customs on request.

A special-arrangement user must collect import VAT from the taxable person, ensure correct payment, report and pay the collected VAT to Customs, keep accounting so the VAT reports can be verified, and provide the accounts electronically on Customs’ request.

Erityisjärjestelyä käyttävä voi antaa veroilmoituksen ja maksaa veron kuukausittain, jos tietyt edellytykset täyttyvät. Ilmoitus ja maksu on tehtävä viimeistään seuraavan kalenterikuukauden viimeisenä päivänä.

A user of the special arrangement must collect import VAT from the taxable person, ensure the tax is paid correctly, report and pay the collected VAT to Customs, keep records so the VAT returns can be verified, and provide the accounts electronically to Customs on request.

The section sets special VAT/customs procedure rules for imported goods, including a EUR 5 minimum tax amount in certain import VAT cases and a 30-day appeal period for a Customs advance ruling.

Verovelvollinen may deduct certain tax on a property or construction service used for taxable business, if the property was not used by the transferor before transfer and the transferor gives the transferee a statement of the tax amount.

Tässä pykälässä säädetään, että tietyissä tuonti- ja tullin vastuulle kuuluvissa maahantuonnin arvonlisäverotuksen tilanteissa sovelletaan tullilainsäädännön menettelysäännöksiä, valuutan muuntamista koskevaa kurssia, 5 euron vähimmäisperintää, viivästysseuraamuksia ja ennakkoratkaisun muutoksenhakua.

Tulli ei palauta tiettyä maahantuonnin arvonlisäveroa, jos vero on voitu vähentää tai saada palautuksena. Verohallinto voi määrätä erityismenettelyn enintään 36 kuukaudeksi tietyissä laiminlyönti-, tullirikkomus- tai liiketoimintakieltotilanteissa, ja Tulli luovuttaa tavarat vasta kun ilmoitus- ja maksuvelvollisuus on täytetty.

Import VAT is not refunded in certain customs refund or appeal decisions if the tax on the imported goods was already deductible or refundable under specified VAT provisions.

Imports under the special procedure are released by Customs only after the importer has met the VAT declaration and payment duty; the Tax Administration may also order the special procedure for up to 36 months if the importer has serious compliance or customs-law problems.

A special-arrangement user may file and pay the tax monthly if the stated customs-representation and deferment conditions are met.

A special-regime user may file the tax return and pay the tax monthly if the stated customs-representation and payment-deferral conditions are met.

Verohallinto may order a special import procedure for a taxpayer’s imports for up to 36 months in certain cases, and Tulli releases the goods only after the taxpayer has met the VAT declaration and payment obligation.

A special-arrangement user may file the tax return and pay the tax monthly if the listed conditions are met; in any case, the return and tax must be submitted by the last day of the following month.

A taxable person may deduct certain tax connected to taxable business, but only if the required invoice or other evidence is in place and, for some cases, reporting or customs documents are also required.

A property holder who becomes tax liable may, instead of the chapter 11 adjustment, make the section 102/103 deduction for eligible property, services, goods, or construction work acquired or done before the application.

A taxpayer may deduct certain input tax related to taxable business activity, subject to invoice, documentation, and reporting conditions.

This section says customs rules generally apply to import VAT handled by Customs, sets a minimum collectable amount of 5 euros, ties currency conversion to the customs-value exchange rate, and gives special rules for delay interest, refunds, and appeals of advance rulings.

For import VAT handled by Customs, customs-law rules generally apply unless this Act says otherwise; the section also sets a €5 minimum collectible amount and a 30-day appeal period for advance rulings.

Tavaran maahantuonnin arvonlisäverossa sovelletaan tietyissä tilanteissa tullilainsäädäntöä; valuutan muuntamisessa käytetään tullausarvon mukaista kurssia, vähimmäisperittävä määrä on 5 euroa, viivästys- ja palautustilanteissa peritään säädettyä korkoa, ja Tullin ennakkoratkaisusta on valitettava 30 päivän kuluessa.

Imported-goods VAT collected under section 160 is not refunded in certain cases, and the tax authority may place an importer under a special procedure for up to 36 months. In that procedure, customs releases the goods only after the importer has met the import VAT declaration and payment duty.

Verohallinto may order a special import procedure for up to 36 months in certain cases; Tulli releases goods under that procedure only after the importer has met the import VAT filing and payment duties, and certain VAT collected under Tulli 160 § is not refunded if it has already been deductible or refundable elsewhere.

This section sets special rules for import VAT handled by Customs, including use of customs-law procedures, currency conversion timing, a 5 euro minimum collection amount, delayed-payment interest, refund interest, and a 30-day appeal period for Customs preliminary rulings.

Tulli ei palauta tiettyä maahantuonnin arvonlisäveroa, jos vero on voitu vähentää tai saada takaisin. Verohallinto voi määrätä erityismenettelyn enintään 36 kuukaudeksi tietyissä laiminlyönti-, tullirikkomus- tai liiketoimintakieltotilanteissa, ja Tulli luovuttaa tavarat vasta kun ilmoitus- ja maksuvelvollisuus on täytetty.

Verovelvollinen may deduct certain tax tied to construction services on an acquired property if the property was not used by the transferor before transfer and the transferor gives the transferee a statement of the tax amount.

Verovelvollinen saa tehdä 102 §:n mukaisen vähennyksen ostetusta energiahyödykkeestä tietyissä kiinteistövuokraan tai vastikkeeseen liittyvissä tilanteissa.

A taxpayer may deduct the tax tied to a purchased real estate asset or construction service used for taxable business, if the property was not previously put into the transferor’s use and the transferor gives the transferee a statement of the tax amount.

A taxable person may deduct specified VAT-related taxes for taxable business, if the stated document and reporting conditions are met.

Verovelvollinen may deduct certain VAT-related taxes for taxable business if the required invoice, customs, declaration, or calculation documents are in place.

A taxable person may deduct certain VAT related to taxable business, imports, intra-Community acquisitions, and certain transfers, if the stated document and reporting conditions are met.

Tavaran maahantuonnin arvonlisäverossa sovelletaan tiettyjä tullisäännöksiä, ja Tullin vastuulle kuuluvassa verotuksessa pienin perittävä määrä on 5 euroa.

Maahantuonnin arvonlisäverossa sovelletaan pääosin tullisummaa koskevia säännöksiä, ja Tulli hoitaa tiettyjä menettelyjä; pienin perittävä määrä on 5 euroa, ja joissakin tilanteissa sovelletaan tullisäännösten mukaisia korko- ja muutoksenhakusääntöjä.

A taxable person may deduct certain VAT-related tax amounts for taxable business, if the text’s document and reporting conditions are met.

Import VAT rules here mostly cross-reference customs rules; the minimum amount to collect is 5 euros, and an appeal against a customs advance ruling must be filed within 30 days.

A property holder who becomes tax liable under section 30 may make the deduction under sections 102 and 103 before applying, if the application is made within six months of taking the property into use.

A taxable person may deduct input tax in the situations described here, but not for a real estate item and not for value-decline tax when the sale price is lower than cost.

A property holder who registers as taxable within six months of taking the property into use may claim certain VAT deductions before applying, but only for new construction or major renovation.

Verovelvollinen may deduct certain tax tied to a purchased property or construction service for taxable business, if the property was not put into the transferor’s use before the transfer and the transferor provides a statement of the tax amount.

A taxpayer may deduct certain tax on a property or construction service bought for taxable business use if the property was not used by the transferor before the transfer and the transferor gives the transferee a statement of the tax amount.

A taxpayer may deduct certain tax on acquired real estate or construction services used for taxable business if the property was not previously used by the transferor and the transferor provides a statement of the tax amount.

Verovelvollinen may deduct certain taxes linked to taxable business, if the listed document and reporting conditions are met.

A taxpayer may deduct certain input tax for taxable business activities, but only if the required invoice or other documentation is available.

Taxable businesses may deduct certain tax tied to a property or construction service purchase, if the property was not used by the transferor before transfer and the transferor gives the transferee a statement of the tax amount.

Verovelvollinen may deduct certain VAT-related taxes for taxable business, if the stated document and reporting conditions are met.

Verovelvollinen may claim a deduction for purchased energy goods in certain cases.

The buyer of a leasing service may deduct the import tax on the leased item if they must pay tax for renting out the item under section 9.

A taxable person may claim a section 102 deduction for purchased energy commodities, even if the charge is included in tax-free rent or consideration, but only within the stated tax amount and with the seller’s statement.

A property holder who registers for VAT under section 30 can, if the application is made within six months of taking the property into use, claim the deduction for certain acquisitions or construction work before applying, instead of later adjustment.

Kiinteistönhaltija may claim the specified VAT deduction before applying, if the person applies for VAT liability within 6 months after taking the property into use.

A property holder who registers for tax liability under section 30 may, instead of the chapter 11 adjustment, take the deductions in sections 102 and 103 before applying, if the property was taken into use and the application is made within six months.

A taxable person may deduct certain tax on a real estate purchase or construction service used for taxable business, if the property had not been used by the transferor before the transfer.

A taxable business taxpayer may deduct the tax on an acquired property or construction service if the property had not been put to the transferor’s use before the transfer, and the transferor gives the transferee a statement of the tax amount.

Kiinteistönhaltija voi tietyissä tilanteissa tehdä vähennyksen ennen hakemusta, jos hän hakeutuu verovelvolliseksi kuuden kuukauden kuluessa kiinteistön käyttöönotosta.

A taxpayer may deduct certain tax related to a purchased real estate property or construction service, if the property was not used by the transferor before the transfer and the transferor gives a statement of the tax amount.

A taxable person may deduct certain tax tied to goods or, in some cases, services, but not where the value of the goods has fallen below the original purchase value and not for fixed property.

Verovelvollinen ja matkanjärjestäjä eivät saa tehdä vähennystä tietyistä hankinnoista, kuten asuinkäyttöön, työmatkakuljetuksiin, edustukseen, tiettyihin ajoneuvoihin ja matkustajan hyväksi hankittuihin palveluihin liittyvistä tavaroista ja palveluista.

Verovelvollinen may deduct certain input tax on goods put to deductible use, but not tax corresponding to depreciation in some cases, and not from real estate.

Tax liable persons may deduct a purchased energy commodity in certain rent or fee situations, subject to limits and a seller’s statement.

Verovelvollinen voi tehdä tietyn vähennyksen ostetusta energiahyödykkeestä myös silloin, kun maksu sisältyy verottomaan vuokraan tai vastikkeeseen.

Verovelvollinen may deduct the tax-related amount for purchased energy goods even if the charge is included in tax-free rent or consideration.

A property holder who registers for tax under section 30 may, instead of a later adjustment, make certain deductions before applying for taxable real estate transfer use.

A property holder who registers for VAT in the stated way may claim the deduction instead of later adjustment, if they register within six months of putting the property into use.

Taxable persons may claim the section 102 deduction for purchased energy goods, even when the charge is included in a property’s tax-exempt rent or service charge, if the deduction amount is limited as stated and the seller provides the required statement.

A real estate holder who registers as a taxpayer within 6 months of taking the property into use may use the deductions in sections 102 and 103 instead of deduction adjustment, but only for new construction or major improvement.

The buyer of a leasing service may deduct import tax on rented goods if they must pay tax on renting those goods under section 9.

A taxable reseller may not deduct VAT on certain imported or purchased art, collectible, or antique items when selling them under the 79 a § procedure.

The buyer of a rental service may deduct the import tax on the rented goods if they must pay tax on renting those goods under section 9.

Verovelvollinen may deduct certain VAT on goods and some services, but not value-decrease VAT or deductions for real estate; a voucher must be prepared when the asset is taken into deductible use.

A taxable person may deduct certain tax on goods put to deductible use, but not tax tied to value decline, and no such deduction may be made for real estate.

A taxpayer may deduct input tax on goods put to deductible use, but not the tax corresponding to a decrease in value, and no such deduction may be made for real estate.

Verovelvollinen may deduct the tax on purchased energy goods even when the charge is included in a property’s tax-free rent or maintenance fee, but only up to the amount of tax attributable to energy goods or fuel bought by the property owner or holder, and only if the seller gives the buyer a statement of that tax amount.

A taxpayer may deduct certain tax on purchased energy goods, even if the charge is included in tax-free rent or fees.

A VAT-registered taxpayer may deduct input tax on goods brought into deductible use, but not depreciation-related tax when the likely sale price is below original cost or value.

A tax liable person may claim the Section 102 deduction for purchased energy goods, even if the charge is included in a property’s tax-free rent or charges.

Vähennystä ei saa tehdä useista hankinnoista, kuten asumiseen, työmatkaliikenteeseen, edustukseen ja tietyihin ajoneuvoihin liittyvistä tavaroista ja palveluista. Matkanjärjestäjä ei myöskään saa vähentää välittömästi matkustajan hyväksi hankittuja palveluja ja tavaroita.

Valtio ei saa tehdä hankinnoistaan vähennystä.

This provision bars VAT-style deductions for certain purchases, including home-related property, commuting-related goods and services, representation items, and certain vehicles and aircraft, with specific exceptions.

Vuokrauspalvelun ostaja saa vähentää vuokralle ottamansa tavaran tuontiveron, jos hänen on maksettava veroa tavaran vuokraamisesta 9 §:n perusteella.

The buyer of a rental service may deduct import tax on the rented item if they must pay tax on renting the item under section 9.

Vuokrauspalvelun ostaja saa vähentää vuokraamansa tavaran tuontiveron, jos hänen on maksettava veroa tavaran vuokraamisesta 9 §:n perusteella.

A taxable person may deduct input tax on certain goods and, in some cases, services, but not for the part of a deduction linked to value decrease, and not from real estate.

Verovelvollinen may deduct certain tax on goods or related services used for deductible purposes, but not depreciation-related tax or deductions for real estate.

Vuokrauspalvelun ostaja saa vähentää vuokratun tavaran maahantuonnista suoritettavan veron, jos hän joutuu maksamaan veroa tavaran vuokraamisesta 9 §:n perusteella.

Verovelvollinen may deduct certain input tax when goods enter deductible use, but not value-reduction tax or deductions for real estate.

A taxable reseller may not deduct VAT on certain imported or purchased art, collectible, or antique items when using the procedure referred to in section 79 a §.

A taxpayer may deduct only the part of a good or service that is used for the deductible purpose when it is only partly used for that purpose.

Verovelvollinen jälleenmyyjä ei saa vähentää tiettyihin taide-, keräily- tai antiikkiesineisiin liittyvää veroa, jos myyntiin sovelletaan 79 a §:n menettelyä.

Vähennystä ei saa tehdä tietyistä hankinnoista, kuten asumiseen, työmatkakuljetuksiin, edustukseen ja eräisiin ajoneuvoihin liittyvistä tavaroista ja palveluista; matkanjärjestäjä ei saa tehdä vähennystä matkustajan hyväksi hankituista palveluista ja tavaroista.

Verovelvollinen ei saa vähentää tietyistä yksityis-, edustus- ja tietyistä ajoneuvohankinnoista aiheutuvia kuluja; matkanjärjestäjä ei saa vähentää välittömästi matkustajan hyväksi hankituista palveluista ja tavaroista.

This provision blocks deductions for several kinds of purchases, including certain property, commuting, representation, and specified vehicles, with some exceptions.

Vuokrauspalvelun ostaja saa vähentää vuokralle ottamansa tavaran maahantuonnista suoritettavan veron, jos hän on velvollinen maksamaan veroa tavaran vuokraamisesta 9 §:n perusteella.

The buyer of a rental service may deduct the import tax on rented goods if they must pay tax on renting the goods under section 9.

Tax deduction is disallowed for specified goods and services, and a travel organizer may not deduct purchases made directly for a passenger’s benefit.

Vuokrauspalvelun ostaja saa vähentää vuokratun tavaran maahantuonnista suoritettavan veron, jos hän joutuu maksamaan veroa tavaran vuokraamisesta 9 §:n perusteella.

Valtio ei saa tehdä vähennystä hankinnoistaan.

Reduced tax must be adjusted if the buyer is compensated with the amounts referred to in section 78(1)(1 or 4) or section 78a, or if the contract is later voided, cancelled, or terminated after the deduction was made.

Valtio ei saa tehdä hankinnoistaan vähennystä.

If the seller has used the procedure in 79 a §, the goods cannot be deducted under 102 §; a taxable reseller also cannot deduct tax on self-imported or purchased art, collectibles, or antiques in that situation.

Verovelvollinen jälleenmyyjä ei saa vähentää tiettyihin taide-, keräily- tai antiikkiesineisiin liittyvää veroa, jos myynnissä käytetään 79 a §:n mukaista menettelyä.

Verovelvollinen jälleenmyyjä ei saa vähentää tiettyjen taide-, keräily- tai antiikkiesineiden veroa, jos hän käyttää tavaran myynnissä 79 a §:ssä tarkoitettua menettelyä.

Vähennystä ei saa tehdä tietyistä henkilökohtaiseen käyttöön, edustukseen ja ajoneuvoihin liittyvistä hankinnoista; matkanjärjestäjä ei saa tehdä vähennystä matkustajan hyväksi hankituista palveluista ja tavaroista.

A taxpayer may not deduct purchases of listed goods and services, and a travel organiser may not deduct goods and services bought directly for a passenger’s benefit.

A taxable reseller may not deduct tax on its own imported collector's items or antiques, and goods may not be deducted under 102 § when the seller has used the procedure in 79 a §.

Vähennystä ei saa tehdä tietyistä hankinnoista, kuten asumiseen, työmatkakuljetukseen, edustukseen sekä useista ajoneuvo- ja ilma-alushankinnoista. Matkanjärjestäjä ei myöskään saa vähentää välittömästi matkustajan hyväksi hankittuja palveluja ja tavaroita.

A taxable person may deduct only the part of a good or service that is used for deductible purposes.

This section defines what counts as a real estate investment.

A taxpayer may deduct only the part of a good or service used for the deductible purpose when it is only partly used that way.

The State must not make deductions from its acquisitions.

Valtio ei saa tehdä vähennystä hankinnoistaan.

The State may not make a deduction from its procurements.

A tax deduction is not allowed if the seller used the procedure referred to in section 79 a. A taxable reseller also may not deduct tax on imported or purchased art, collectibles, or antiques when that procedure is used for the sale.

A verovelvollinen jälleenmyyjä may not deduct tax for certain imported or purchased art, collector, or antique items when the sale uses the procedure referred to in 79 a §.

The State may not make deductions from its purchases.

A taxable reseller may not deduct VAT in the situations described here, especially when the seller used the 79 a § procedure or when the reseller imports collectible/antique items and applies that procedure.

Reduced tax must be adjusted if the buyer is reimbursed certain amounts or if the contract is later cancelled, voided, or rescinded.

Kiinteistöinvestoinnin hankintaan sisältyvä veron vähennys tarkistetaan tietyissä käyttö-, luovutus- ja verovelvollisuuden päättymistilanteissa.

Reduced tax must be adjusted when the buyer is compensated with the amounts referred to in the cited provisions, or when a contract is later voided, cancelled, or rescinded after a deduction has been made.

A taxpayer may deduct only the part of a good or service that is used for deductible purposes.

A taxable person may deduct only the part of a good or service that is used for deductible purposes.

A taxable person may deduct goods or services only to the extent they are used for the deductible purpose.

The State may not make a deduction from its procurements.

The State must not make deductions from its procurements.

A taxable person may deduct goods or services only to the extent they are used for that deductible purpose.

The State may not make deductions from its purchases.