Mervärdesskattelag

Rules on how travel agency services are treated for tax, how the tax base is calculated, and how foreign-currency amounts and certain tax timing points are determined.

Bestämmelsen säger när en researrangörs paketförsäljning behandlas som en enda resebyråtjänst och hur skatteunderlaget, valutakursomräkning och vissa tidpunkter för periodisering ska bestämmas.

Tax is set at 24 percent of the tax base unless sections 85 or 85 a say otherwise.

Tax is set at 24 percent of the tax base, unless section 85 or 85 a says otherwise.

Specified sales and imports of listed goods and services are taxed at 14%, 10%, or 24% depending on the item and exception.

Tax is 25.5% of the tax base, unless sections 85 or 85 a provide otherwise.

Skatt ska betalas med 25,5 procent av skattegrunden, om inte något annat anges i 85 eller 85 a §.

Skatt ska betalas med 25,5 procent av skattegrunden, om inte 85 eller 85 a § säger något annat.

When a good or service with partially deductible use is sold, the tax base is the part of the amount in section 73 that matches the deductible-use share of the item’s total use purpose.

If a good or service with partially deductible use is sold, the tax base is the part of the amount in section 73 that matches the deductible share of its total intended use.

When a partly deductible good or service is sold, the taxable base is the part of the amount in section 73 that matches the share of deductible use.

When a partly deductible good or service is sold, the tax base is the portion of the amount in section 73 that matches the deductible-use share of the item’s total intended use.

This section defines when goods count as imports and says certain import-related taxpayers must pay the tax.

If a good or service is partly put to own use, the tax base is the part of the amount under sections 74–77 that matches the share of own use.

When a partly deductible good or service is sold, the tax base is the part of the amount in section 73 that corresponds to the share of deductible use in the item’s total intended use.

When a partially deductible good or service is sold, the tax base is the part of the amount in section 73 that matches the deductible use share of the item’s total use.

The provision sets VAT rates of 14%, 10%, and 24% for listed sales, imports, and similar transactions.

This section sets VAT-style tax rates of 14%, 10%, and 24% for listed sales, acquisitions, transfers, imports, and certain returnable packaging items.

This section defines when goods count as imported and who must pay import tax.

Tax is set at 24 percent of the tax base, unless sections 85 or 85 a § say otherwise.

Tax is payable at 24 percent of the tax base, unless sections 85 or 85 a state otherwise.

Tax is set at 24 percent of the tax base, unless sections 85 or 85 a provide otherwise.

When a good or service is partly used for own use, the tax base is the part of the amount in sections 74–77 that matches that share of total use.

Om en vara eller tjänst tas delvis i eget bruk beräknas skattegrunden som den del av beloppet enligt 74–77 §§ som motsvarar andelen eget bruk av hela användningsändamålet.

Om en vara eller tjänst delvis används för eget bruk ska skattegrunden räknas som den del av beloppet enligt 74–77 §§ som motsvarar det egna brukets andel av hela användningen.

If a good or service is partly taken for own use, the tax base is the part of the amount in sections 74–77 that matches the share used for that own use.

When the obligation to pay tax arises, the rules in customs code articles 77–80 and 83–88 on when a customs debt arises apply.

Skatt ska betalas med 24 procent av skattegrunden, om inte annat anges i 85 eller 85 a §.

If a good or service is partly put to own use, the taxable base is the part of the amount in sections 74–77 that matches the share of own use.

If a good or service is partly taken for own use, the tax base is the part of the amount in sections 74–77 that matches the share of own use.

Import of goods is defined, and certain import-tax payment duties are assigned to the declarant, the principal in some cases, the buyer at customs auction, and others with solidarity liability.

This section defines when goods count as imports and sets who must pay import tax.

When the tax payment obligation arises, the Customs Code rules on the time when a customs debt arises apply.

This provision sets tax rates of 14%, 10%, and 25.5% for specified goods, services, and returnable packaging/transport supplies, with several listed exceptions and special rules.

Section 85 sets reduced tax rates for specified sales, intra-EU acquisitions, stock transfers, imports, and certain listed services and goods.

The provision sets reduced tax rates of 14% and 10% for listed goods and services, and a 25.5% rate for returnable packaging and transport supplies.

Tax is paid at 24 percent of the tax base unless section 85 or 85 a says otherwise.

Tax is payable at 24% of the tax base, unless sections 85 or 85 a provide otherwise.

24 procent av skattegrunden ska betalas i skatt, om inte något annat anges i 85 eller 85 a §.

The tax is 24% of the tax base unless section 85 or 85 a says otherwise.

För import av varor är skatten normalt baserad på tullvärdet som Tullen fastställer, om inte denna lag säger något annat. För varor som säljs på tullauktion är skattegrunden auktionspriset.

This section sets VAT rates of 14%, 10%, and 24% for specified sales, acquisitions, transfers, and imports.

Tax is 24% of the tax base, unless section 85 or 85 a says otherwise.

Tax is set at 24 percent of the tax base, unless sections 85 or 85 a say otherwise.

When the obligation to pay tax arises, the rules in customs code articles 77–80 and 83–88 apply to the timing of customs debt.

When the tax payment obligation arises, the rules in customs code Articles 77–80 and 83–88 on the timing of customs debt apply.

The tax base for imported goods is the customs value set by Customs, unless this law says otherwise. For goods sold at customs auction, the tax base is the auction price.

This provision defines when goods count as imports and sets who must pay import tax, including the declarant, a principal if the declarant is an agent, certain persons under the Customs Code, and the buyer at customs auction.

This provision defines when goods count as imports and says who must pay import tax.

Import of goods is defined as bringing goods into the Community, with some transit-based exclusions; import tax is payable by the declarant, the principal if the declarant is an agent, certain customs-debt debtors, and the buyer at a customs auction.

The provision sets VAT at 14%, 10%, or 24% for listed goods and services, depending on the category, with specific exclusions.

This section sets VAT rates of 14%, 10%, and 24% for listed goods, services, and returnable packaging/transport supplies, with specific exclusions and conditions.

This provision sets VAT-style tax rates of 14%, 10%, and 24% for listed goods, services, and packaging/transport supplies, with some exclusions and special cases.

This provision sets VAT rates of 14%, 10%, and 24% for listed goods and services.

The tax base is the combined value of the data medium and the software stored on it, with a special rule for certain importers.

This section defines when goods count as imports and says certain declarants, their principals, some customs-debt holders, and customs-auction buyers must pay import tax.

This provision sets VAT rates of 14%, 10%, and 24% for listed goods and services, depending on the type of sale and any listed exceptions.

Bestämmelsen anger mervärdesskattesatser på 14 %, 10 % och 24 % för uppräknade tjänster och varor.

Import tax is based on the customs value set by Customs, unless this law says otherwise. Goods sold at customs auction are taxed based on the auction price.

Import tax is based on the customs value set by Tullen, unless this law says otherwise. Goods sold at customs auction are taxed on the auction price.

The tax basis for a datamedium and stored ADB software is the combined value of the medium and the software.

När skyldigheten att betala skatt uppkommer ska bestämmelserna i artiklarna 77–80 och 83–88 i tullkodexen om när tullskuld uppstår tillämpas.

When the tax payment obligation arises, the rules in customs code articles 77–80 and 83–88 on when a customs debt arises apply.

When the obligation to pay tax arises, the rules in customs code articles 77–80 and 83–88 on the time when customs debt arises apply.

This section defines when goods count as imported and says who must pay import tax in certain cases.

Import av varor betyder införsel av varor till gemenskapen, men vissa varor i intern transitering räknas inte som import.

This section defines “import of goods” as bringing goods into the Community, with one exclusion for certain goods placed under internal transit.

This section defines when goods count as imported and says several parties must pay import tax.

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

When the tax payment obligation arises, the rules in customs code articles 77–80 and 83–88 apply to the timing of customs debt.

This section defines when goods count as imports and says certain declarants, principals, other liable persons, and auction buyers must pay import tax.

This section defines when goods count as imported and says the declarant, the declarant’s principal in some cases, certain debtors, or the buyer at a customs auction must pay import tax.

This section sets the tax base as the combined value of a data medium and the software stored on it.

The tax base is the combined value of the data medium and the software stored on it; for certain imports, the same rule applies to special software.

The tax base for certain repaired, manufactured, processed, or replacement goods is the repair/processing costs, freight costs, and the value of parts added outside the Community, subject to stated exceptions.

For imported goods, the tax base is the customs value determined by Customs, unless this law says otherwise. For goods sold at customs auction, the tax base is the auction price.

För import av varor är skattegrunden normalt det tullvärde som Tullen bestämmer enligt angivna tullregler, om inte denna lag säger något annat. För varor som sålts på tullauktion är skattegrunden auktionspriset.

For import goods, the tax base is the customs value set by Customs, unless this law says otherwise. Goods sold at customs auction are taxed on the auction price.

When the timing of the tax payment obligation is determined, the provision refers to Customs Code articles 201-208 and 212-216 on when a customs debt arises.

Import of goods means bringing goods into the Community, with stated exceptions. The declarant, and in some cases other liable persons, must pay tax on the import; a buyer at customs auction must also pay the tax.

Defines import of goods and sets who must pay import tax in several customs situations.

When the tax obligation arises, the rules in customs code articles 77–80 and 83–88 apply to the timing of when customs debt arises.

Import-related transport, loading, unloading and insurance costs are included in the tax base up to the first destination in Finland named in the transport contract, or up to a later known destination within the Community area in some cases.

The tax base for imported goods is the customs value set by Tullen, unless this law says otherwise. For goods sold at a customs auction, the tax base is the auction price.

When the obligation to pay tax arises, the rules in customs code articles 77–80 and 83–88 on when a customs debt arises apply.

When the obligation to pay tax arises, the rules in customs code articles 77–80 and 83–88 apply to determine when customs debt arises.

The tax basis for certain repaired, manufactured, or otherwise treated goods is the repair/treatment costs, freight costs, and the value of added parts outside the Community, with stated exceptions.

The tax base for certain repaired, processed, or replacement goods is the repair/processing costs, freight costs, and the value of parts added outside the Community, with stated exceptions.

Bestämmelsen säger vilka importkostnader som ska ingå i skattegrunden.

The tax base for these imports is the combined value of the data medium and the software stored on it.

The tax base for a data medium and the stored ADB program is the combined value of the medium and the program.

The tax base is the combined value of the data medium and the software stored on it.

The tax base for imported goods is the customs value, unless this law says otherwise; for goods sold at customs auction, the tax base is the auction price.

När skattskyldigheten uppkommer ska reglerna i artiklarna 77–80 och 83–88 i tullkodexen om tidpunkten för tullskuld tillämpas.

When the tax liability arises, the rules in customs code articles 77–80 and 83–88 on the timing of a customs debt apply.

For imports of goods, the tax base is the customs value determined by Customs, unless this law says otherwise.

The tax base includes specified taxes and charges linked to import and customs clearance, except VAT, and it does not apply to goods sold at customs auction.

Tax base for a data medium and stored software is the combined value of the medium and the software.

För import av varor ska skatten beräknas på tullvärdet som Tullen fastställer, om inte lagen anger något annat. Vid tullauktion är skattegrunden auktionspriset.

For import tax, the tax base is the customs value determined by Tullen, unless this law says otherwise; for goods sold at customs auction, the tax base is the auction price.

Import-related transport, loading, unloading, insurance, and similar costs are included in the tax base up to the first destination in Finland stated in the transport agreement, or up to another known destination in the Community if that is known when tax liability arises.

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

The tax base for imported goods includes customs-related taxes and charges, with VAT excluded, and it does not apply to goods sold at customs auction.

Skattegrunden för vissa varor som reparerats, tillverkats eller behandlats utanför gemenskapen ska beräknas som reparations-, behandlings- och fraktkostnaderna samt värdet av delar som fogats till varan utanför gemenskapen.

Rule on how the tax base is calculated for certain goods repaired, manufactured, or otherwise processed outside the Community.

The tax base for certain repaired, manufactured, or otherwise processed goods is the repair/processing costs, freight costs, and the value of parts added outside the community, unless an exception applies.

The tax base is the total value of the data medium plus the software stored on it.

When the time when tax liability arises is determined, the customs code provisions in articles 201–208 and 212–216 apply by analogy to the timing of customs debt.

When determining when the tax payment obligation arises, apply the customs code rules on when customs debt arises.

The tax base is the combined value of the data medium and the program stored on it; for special programs, this applies when the importer is not a trader or VAT-registered legal person.

Many listed imports are tax-free, and some additional import exemptions apply if specific conditions are met.

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

The tax base is the combined value of the data medium and the software stored on it; for certain importers, a special rule applies.

The tax base for tax on a data medium and the related ADB program is the combined value of the medium and the program.

Section 93–93 a says what is included in the customs/tax base for imported goods, including certain taxes, duties, import charges, and some service values, with an exception for goods sold at customs auction.

Section 93 says certain import-related taxes and charges are included in the tax base, with VAT excluded, and the rule does not apply to goods sold at customs auction. Section 93a adds rules for the tax base when imported goods have related tax-free services or a prior tax-free sale.

Vissa uppräknade varor kan importeras utan skatt om deras typ och särskilda villkor i paragrafen är uppfyllda.

Import-related transport and similar costs are included in the tax base up to the first destination in Finland named in the transport contract, with an exception if another destination in the Community is known when the tax liability arises.

The tax base for imported goods includes transport, loading, unloading, insurance, and similar costs up to the first destination in Finland named in the transport contract, or up to another known destination within the Community if that is known when the tax liability arises.

Vid import ska vissa kostnader räknas in i skattegrunden fram till första destinationsorten i Finland enligt transportavtalet, eller till en annan känd destinationsort inom gemenskapens område.

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

The tax base for imported goods is the customs value, unless this law says otherwise. For goods sold at customs auction, the tax base is the auction price.

The tax on imported goods is based on the customs value set by Customs, unless this law says otherwise.

This section sets the tax base for certain goods repaired, made, or otherwise processed outside the community, or imported as replacements, as the repair/processing costs, freight, and the value of parts added outside the community.

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

Vissa importkostnader ska räknas in i skattegrunden, normalt fram till den första destinationsorten i Finland som anges i transportavtalet.

Skattegrunden för vissa reparerade, tillverkade eller annars behandlade varor utanför gemenskapen är kostnaderna för arbetet, frakten och de delar som fogats till varan utanför gemenskapen.

Reglerar hur skattegrunden beräknas för vissa varor som reparerats, tillverkats eller behandlats utanför gemenskapen, med undantag för vissa skattefria eller vidareförsålda varor.

Import of the listed goods is tax-free, subject to the section’s item-by-item conditions and limits.

Import av vissa uppräknade varor är skattefri.

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

The tax base for imported goods includes customs-related taxes and fees, excluding VAT, and also certain taxes and fees payable outside Finland.

Bestämmelsen anger vad som ska ingå i skattegrunden för importerade varor och vissa tjänster, med undantag för mervärdesskatt och varor som sålts på tullauktion.

The tax base for imported goods includes customs-related taxes and charges, plus some taxes and charges payable outside Finland, but not VAT; it does not apply to goods sold at customs auction.

Import-related transport, loading, unloading, and insurance costs are included in the tax base up to the first destination in Finland named in the transport contract, or up to a later known destination within the Community area.

The tax base for certain datamedium imports is the combined value of the datamedium and the software stored on it.

Skattegrunden för dessa varor är det sammanlagda värdet av datamediet och det lagrade ADB-programmet; för ADB-specialprogram gäller detta när importören inte är en näringsidkare eller en juridisk person i registret över mervärdesskattskyldiga.

Import-related transport, loading, unloading, insurance, and similar costs are included in the tax base up to the first destination in Finland named in the transport contract, or up to a later Community destination if that is already known when the tax liability arises.

Import of a good is tax-free if a tax-free arrangement with a foreign state was already agreed when this law entered into force.

The tax base includes specified import-related taxes and charges, with some exceptions, and also includes certain related service values in imported-goods cases.

Vid import räknas vissa transport- och försäkringskostnader in i skattegrunden fram till första destinationsorten i Finland, eller till en annan känd destinationsort inom gemenskapen.

The import tax base includes transport, loading, unloading, insurance, and similar costs up to the first destination in Finland named in the transport contract, or to another known destination within the Community area if that is known when the tax liability arises.

Travellers arriving in Finland from outside the Community may bring in specified goods duty-free only up to the listed quantity or value limits, and only if the import is not commercial.

Resande som kommer till Finland från utanför gemenskapen får ta in vissa varor skattefritt inom angivna mängder, om införseln inte är kommersiell.

Import of a good is tax-free if, when the law enters into force, tax-free treatment has been agreed in a binding agreement with a foreign state.

Import of the listed goods is tax-free, subject to specific item-based conditions and thresholds.

Import of the listed goods is tax-free.

Imports of the listed goods are tax-free, subject to the stated conditions and exceptions.

The tax base includes certain import-related taxes, duties, charges, and some taxes or charges paid outside Finland; VAT is excluded, and the rule does not apply to goods sold at customs auction.

Skattegrunden för vissa varor beräknas som reparations-, behandlings- eller motsvarande kostnader, fraktkostnader och värdet av delar som fogats utanför gemenskapen.

The tax base for certain repaired, processed, or replacement goods is the repair/processing costs, freight costs, and the value of parts added outside the community.

Bestämmelsen säger vad som ska räknas in i skattegrunden för importerade varor och när vissa tjänster ska ingå.

Tullen ska inte återbära viss importmoms i vissa fall, och Skatteförvaltningen kan besluta om ett särskilt importförfarande i högst 36 månader när villkoren är uppfyllda.

Vissa importer är skattefria, bland annat flera uppräknade varor samt vissa importörer och transaktioner som uppfyller angivna villkor.

The tax base for imported goods includes customs-related taxes and charges, but not VAT, and it does not apply to goods sold at customs auction.

Bestämmelsen anger vilka poster som ska räknas in i skattegrunden vid import och ett undantag för varor som sålts på tullauktion.

Varuimport är skattefri om skattefriheten har avtalats i en för Finland bindande överenskommelse med en främmande stat när lagen träder i kraft.

Imports of goods are tax-free if, when the law enters into force, tax-free treatment has been agreed in a treaty binding on Finland with a foreign state.

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.

Travelers arriving in Finland from outside the Community may import certain goods tax-free only within set quantity and value limits, and only if the import is not commercial.

Resande som kommer till Finland från ett område utanför gemenskapen får ta in vissa varor skattefritt bara inom angivna mängder och om införseln inte är kommersiell.

Travellers entering Finland from outside the EU may bring in limited goods tax-free if the import is not commercial and the quantity/value limits are met.

Import av vissa uppräknade varor är skattefri.

Vid import ska vissa kostnader räknas in i skattegrunden fram till den första destinationsorten i Finland, eller till en annan känd destinationsort inom gemenskapen om det är känt när skattskyldigheten uppstår.

Import-related transport, loading, unloading, insurance, and similar costs are included in the tax base, normally up to the first destination in Finland named in the transport contract.

Vissa importer är skattefria, bland annat för angivna varor och för vissa importörer under angivna villkor.

The provision sets special rules for VAT on imported goods, including when customs rules apply, a 5 euro minimum tax amount, interest rules, and a 30-day appeal period for certain preliminary rulings by Tullen.

Travellers arriving in Finland from outside the EU customs area may import limited goods tax-free if the import is not commercial and the quantity/value limits are met.

Most listed imports are tax-free if they meet the stated item-specific conditions.

Imports of the listed goods are tax-exempt.

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

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

A person using the special arrangement must collect, verify, declare, and pay the VAT on the import, keep records that support the declarations, and provide the records electronically to Customs on request.

Import of a goods is tax-free if a tax-free arrangement with a foreign state was agreed when the law took effect.

Import of a good is tax-free if tax-free treatment was agreed, at the time this law enters into force, in an agreement binding on Finland with a foreign state.

Import of a good is tax-free if, when the law takes effect, tax-free treatment has been agreed in an agreement binding on Finland with a foreign state.

Travellers entering Finland from outside the Community may bring in certain goods tax-free, but only up to the stated quantity and value limits and only if the import is non-commercial.

The tax base includes specified import-related taxes and charges, excludes VAT, excludes goods sold at customs auction, and can also include certain service values connected to imported goods.

This provision defines what is included in the tax base for imported goods and sets an exception for goods sold at customs auction.

Travellers entering Finland from outside the EU may bring in specified goods tax-free only within set quantity and value limits, and only if the import is not commercial.

A taxable person may deduct certain VAT-related taxes for taxable business, if the listed documentary and filing conditions are met.

Imports of goods are tax-free if, when the law entered into force, tax exemption had already been agreed in an agreement binding on Finland with a foreign state.

Resande som anländer till Finland från utanför gemenskapen får tull- och skattefritt ta in vissa mängder varor, om införseln inte är kommersiell och mängdgränserna hålls.

Travellers arriving in Finland from outside the Community may bring in certain goods duty-free only up to set quantity and value limits, if the import is not commercial.

Den som använder specialarrangemanget måste ta ut och redovisa importmoms, säkerställa korrekt betalning, lämna skattedeklarationen elektroniskt och ordna bokföringen så att den kan kontrolleras av Tullen.

A user of the special arrangement must collect import VAT from the taxable person, ensure the tax is paid correctly, declare and pay the collected VAT to Customs, file the tax return electronically, and keep accounting records that allow the returns to be verified.

Under vissa villkor får den som använder specialarrangemanget lämna månadsvis skattedeklaration och betala skatt, och deklarationen samt skatten ska lämnas/betalas senast sista dagen i följande kalendermånad.

Den som visar varor för Tullen för mottagarens räkning får använda specialarrangemanget för betalning och deklaration av skatter om vissa villkor är uppfyllda.

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

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

Import av en vara är skattefri om skattefriheten redan har avtalats i en för Finland bindande överenskommelse med en främmande stat när lagen träder i kraft.

Imports of the listed goods are tax-free, subject to specific item-level conditions and thresholds.

This section makes import tax-free for a listed set of goods.

Import of a good is tax-free if that exemption had been agreed in a treaty binding on Finland when the law entered into force.

Den skattskyldige får under vissa villkor dra av skatt på byggtjänster kopplade till en fastighet i skattepliktig rörelse; överlåtaren måste lämna ett uppgift om skattebeloppet till mottagaren.

A person who presents goods to Customs for the recipient may use the special tax payment and declaration procedure if the listed conditions are met.

Import of a good is tax-free if, when this law takes effect, tax exemption has been agreed in an agreement binding on Finland with a foreign state.

Import av en vara är skattefri när lagen träder i kraft om skattefriheten redan har avtalats i en för Finland bindande överenskommelse med en främmande stat.

A person using the special arrangement may file the tax declaration and pay the tax monthly if the stated conditions are met.

A person using the special arrangement may file a tax return and pay tax monthly if certain conditions are met; the return and tax must be submitted by the last day of the following calendar month.