Mervärdesskattelag

This provision sets which calendar month certain VAT items are allocated to, including services under section 65 and intra-Community sales and acquisitions of goods.

The entitled taxpayer may allocate the deduction to the calendar month when the invoice is issued; if no invoice is used, to the month when the purchase price is paid.

Some tax-related items must be allocated to the calendar month when they are recorded in bookkeeping; if taxpayer status ends, they are allocated to the last calendar month of the activity.

Certain taxpayers may account for sales tax in the month when the sale price is received, with a latest cutoff after 12 months unless the sale is a credit loss.

Certain taxable persons may allocate output tax to the month when the sales price is received, with deadlines and exceptions.

This section lets tax for the financial year be allocated to the calendar month when invoicing occurs, or if no invoicing is used, when the sales price is accrued.

This section assigns certain VAT-related taxes and reportable transactions to a calendar month for payment and reporting purposes.

The taxes and reportable transactions mentioned in the section are allocated to a calendar month for remittance and reporting.

Certain taxpayers may allocate sales VAT to the month when the price is received, but in some cases it must be allocated no later than 12 months after delivery or service.

Veron saa kohdistaa tietylle kalenterikuukaudelle laskutuksen tai kertymisen ajankohdan perusteella, ja tietyissä päättymistilanteissa viimeiselle kuukaudelle.

Tax items are allocated to the calendar month when they must be recorded in bookkeeping; if tax liability ends, they are allocated to the last calendar month of the activity.

Certain taxpayers must allocate a deduction to the calendar month when the purchase price, or part of it, is paid; some taxpayers may use that same timing rule, and unpaid purchases are allocated to the last month of business when liability ends.

Certain purchase prices and related VAT items are allocated to the calendar month when the service or goods are received; in a reseller case, input tax is deducted for the month when the sales tax is allocated.

This section sets when certain VAT-related sales and intra-community acquisitions are allocated to a calendar month.

This section sets when certain VAT-related sales and acquisitions are allocated to a calendar month, including special timing rules for invoiced goods sales and intra-Community acquisitions.

Certain taxable persons may allocate output tax to the month when the sale price is received, but usually no later than 12 months after delivery or service.

The tax may be allocated to the calendar month when the buyer is invoiced, or if no invoice is used, when the sales price is received; at period end, unpaid or unreceived amounts are allocated to the last month.

Tax for the accounting period may be allocated to the relevant calendar month based on billing or accrual, and at period end or when tax liability ends it is allocated to the last calendar month.

This section sets which calendar month certain VAT-related sales and acquisitions are allocated to.

Certain taxable persons may allocate VAT to the month when payment is received, subject to turnover and accounting-status conditions.

The purchase price or added margin is allocated to the calendar month when the service or goods is received, used differently, or charged to the buyer, and input tax for certain dealers is deducted for the month the sales tax is allocated to.

The deduction under section 103 is allocated to the calendar month when the property is received or the construction service is completed and received; alternatively, it may be allocated to the month when the seller’s tax liability for taking the construction service for own use arises under section 16.

The deduction is allocated to the calendar month when the specified event occurs, such as receipt of the purchased goods or services, payment before receipt, putting the item into deductible use, or issuance of customs clearance for imported goods.

Certain tax items must be allocated to the calendar month when they are recorded in accounting; when tax liability ends, they go to the final calendar month of the business activity.

Certain tax items must be allocated to the correct calendar month, and unpaid monthly tax must be allocated by the last month of the financial year. A returnable package/container sale may use the same tax rate as the packed or transported goods sale if the sales cannot be separated without considerable difficulty.

This section sets when VAT on certain goods and services sales is allocated to a calendar month, with invoice-based exceptions.

Certain taxpayers may allocate VAT to the month when payment is received, with a 12-month backstop and special treatment if the taxpayer’s business ends.

Certain taxable persons may allocate sales VAT to the month when payment is received, but must do so by the month containing 12 months after supply/service unless there is a bad-debt sale.

Tax-related items must be allocated to the calendar month when they are booked under good accounting practice; if tax liability ends, they are allocated to the last calendar month. Sales of refundable packaging and transport supplies may use the same tax rate as the packed or transported goods during the fiscal year if the sales cannot be separated without significant difficulty.

Certain VAT rules are assigned to the calendar month when the tax liability arises, with special timing rules for intra-Community supply and acquisition of goods.

Edellä 10 luvussa tarkoitetut vähennykset kohdistetaan sille kalenterikuukaudelle, jonka aikana säädetyt tapahtumat tapahtuvat.

The provision assigns certain VAT deductions, adjustments, and checks to specific calendar months based on when tax liability starts, when accounting entry is made, when property is transferred, when liability ends, or when registration changes occur.

The deduction may be allocated to the calendar month when the eligible person is charged for the delivered goods or performed service, or if no charge is used, the month when the purchase price or part of it is paid.

Kun tietyt tavarat tai palvelut vastaanotetaan, hankintahinta kohdistetaan vastaanottokuukaudelle; tietyssä jälleenmyyjän tilanteessa hankintaan sisältyvä vero vähennetään myynnin veron kohdistuskuukaudelta.

For certain resale VAT cases, the input tax is deducted for the calendar month to which the sale tax is allocated.

The provision says certain deductible tax items and bad-debt additions are allocated to the calendar month when they must be recorded in bookkeeping; when tax liability ends, they are allocated to the last calendar month of the activity.

This section assigns certain VAT-taxable service sales and intra-Community goods transactions to specific calendar months, with an invoice-based exception in some cases.

These rules assign certain VAT-related sales and acquisitions to a specific calendar month, usually the month after the supply or the month when the tax liability arises, with an exception when an invoice or equivalent document is issued or received during the relevant month.

Certain purchase prices and profit-margin additions are allocated to the calendar month when the goods or service is received, and a reseller may deduct input tax in the month the sales tax is allocated.

Some tax items are allocated to the calendar month when they are booked in accounting under good accounting practice; when tax liability ends, they are allocated to the final month of the activity.

The deduction may be allocated to the calendar month when the buyer is invoiced, or if no invoice is used, when the purchase price is paid.

Tax corrections are allocated to the calendar month when the property’s use changes; tax payment, reporting, assessment, correction, other tax procedure, and appeals follow the separate law on self-initiated taxes unless this Act says otherwise.

Verovelvollisen on kohdistettava vähennys oikeaan kalenterikuukauteen, yleensä maksukuukaudelle tai verovelvollisuuden päättyessä viimeiselle kuukaudelle.

The deduction is allocated to the calendar month when one of the listed events occurs, such as receipt, prepayment, use for deductible activity, or a customs decision for imported goods.

Tax deductions are allocated to the calendar month in which the listed event happens.

A taxable reseller deducts input tax for certain art, collectible, or antique sales in the calendar month to which the sale tax is allocated.

Some tax items must be allocated to the calendar month when they are recorded in bookkeeping; when tax liability ends, they move to the last month of the activity. A separate rule allows the same tax rate for refundable packaging and transport supplies in certain hard-to-separate sales.

Verovelvollisen on kohdistettava tietyt veron perusteesta vähennettävät erät ja luottotappion lisäys oikealle kalenterikuukaudelle, ja verovelvollisuuden päättyessä ne siirtyvät toiminnan viimeiselle kalenterikuukaudelle.

The deductions are allocated to the calendar month when the purchased goods or services are received, paid for in advance, put to deductible use, or, for imported goods, when the customs decision is issued. A deduction for an intra-Community acquisition is allocated to the same month as the tax due on that acquisition.

The provision assigns certain purchase prices, margin additions, and input tax deductions to the calendar month when the relevant goods or services are received, put to another use, or billed.

Certain taxpayers must allocate a deduction to the calendar month when the purchase price is paid; some taxpayers may use that rule, and when tax liability ends, unpaid purchases are allocated to the last month of business.

Taxable persons must pay the remitted tax to the state, and certain importers under the special procedure may pay import tax separately. If deductions cannot be made in full, the taxable person is entitled to a refund of the undeducted tax.

The deduction for a purchased property or construction service is allocated to the calendar month when the property is received or the service is completed and received; alternatively, it may be allocated to the month when the seller’s tax liability arises under section 16.

A deduction may be allocated to the calendar month when the invoice is issued or, if no invoice is used, when payment is made.

The deduction may be allocated to the calendar month when the goods or services were invoiced, or if no invoice is used, when the purchase price was paid.

Deductions under chapter 10 are allocated to the calendar month when the relevant purchase, payment, use, or customs decision occurs.

Tietyt ostohinnat ja voittomarginaalin lisäykset kohdistetaan sille kalenterikuukaudelle, jolloin palvelu tai tavara on vastaanotettu, otettu muuhun käyttöön tai jolloin ostajaa on veloitettu.

Certain purchase prices, margin additions, and input VAT for a taxable reseller are allocated to the calendar month when the relevant service or goods are received, put to other use, or sold as specified.

A deduction may be allocated to the month of invoicing or, if no invoicing is used, to the month of payment; at year end or when tax liability ends, certain unpaid items are allocated to the last month.

The deduction is allocated to the calendar month when the listed event occurs.

Certain taxable persons may allocate a deduction to the calendar month when the purchase price, or part of it, is paid; when tax liability ends, unpaid purchases are allocated to the final month of activity.

Tax is jointly payable by the taxpayer and other responsible persons, and some responsible persons must be entered in a Tax Administration decision. The text also includes low-turnover VAT relief rules with exclusions and filing requirements.

The provision assigns certain VAT deductions, adjustments, and reviews to the calendar month linked to specific events.

Certain taxpayers must allocate the deduction to the calendar month when the purchase price is paid, with a special option for some taxpayers and a separate rule when tax liability ends.

Deduction must generally be allocated to the calendar month when the purchase price is paid; some taxpayers may use the same timing rule; when tax liability ends, unpaid purchase deductions go to the final month of the business.

A deductible expense may be allocated to the month of invoicing or payment, and at year-end or when tax liability ends it is allocated to the last month.

Luvussa 10 tarkoitetut vähennykset kohdistetaan sille kalenterikuukaudelle, jonka aikana tavara tai palvelu vastaanotetaan, maksetaan etukäteen, otetaan vähennykseen oikeuttavaan käyttöön tai tuontitavaran tullauspäätös annetaan.

The deduction is allocated to the calendar month when the relevant purchase, payment, use, or customs clearance event occurs.

Some taxpayers must assign a deduction to the month when the purchase price is paid, with a special timing rule for certain taxpayers and when taxpayer status ends.

The deduction may be allocated to the calendar month when invoicing occurs, or if no invoice is used, when the purchase price is paid.

The deduction is allocated to the calendar month when the property is received or the construction service is completed and received; alternatively, it may be allocated to the month when the seller’s tax liability for taking the construction service into own use arises under section 16.

A non-established trader must submit the specified refund application in writing to the Tax Administration.

Tax payment, reporting, assessment, correction, other tax procedure, and appeals follow the rules in the law on self-initiated taxes unless this Act provides otherwise. An earlier subsection says certain adjustments are allocated to the calendar month when a property’s use changes; another subsection is repealed.

The section says when a deduction must be allocated to a calendar month.

Edellä 103 §:ssä tarkoitettu vähennys kohdistetaan yleensä siihen kalenterikuukauteen, jolloin kiinteistö on vastaanotettu tai rakentamispalvelu on valmistunut ja vastaanotettu; vaihtoehtoisesti sen voi kohdistaa kuukaudelle, jona myyjän verovelvollisuus syntyy 16 §:n mukaan.

Certain taxpayers must allocate the deduction to the calendar month when the purchase price (or part of it) is paid; in some cases, they may choose that same timing rule. When tax liability ends, unpaid purchases covered by the rule are allocated to the last calendar month of the business.

The deduction may be allocated to the calendar month of invoicing, or if invoicing is not used, to the month of payment. At the end of the accounting period or when tax liability ends, it is allocated to the last calendar month.

Vähennys voidaan kohdistaa oikean kalenterikuukauden mukaan laskutuksen tai maksun ajankohtaan, ja tietyissä päättymistilanteissa viimeiseen kalenterikuukauteen.

The deduction under section 103 for an acquired property or construction service is allocated to the calendar month when the property is received or the construction service is completed and received. Alternatively, it may be allocated to the month when the seller’s tax liability arises under section 16 for taking the construction service for own use.

Tietyt verovelvolliset saavat tai heidän on kohdistettava vähennys siihen kalenterikuukauteen, jolloin ostohinta on maksettu; verovelvollisuuden päättyessä vähennys kohdistetaan viimeiseen kalenterikuukauteen.

Certain deductions, adjustments, and reviews are allocated to specific calendar months based on when tax liability begins, ends, or when related property events occur.

A refund application must be filed on a Tax Administration-approved form in Finnish, Swedish, or English, with required attachments.

Taxpayers must pay the net tax due to the state, and certain special-procedure importers may pay import tax separately. If deductions cannot be fully used, the taxpayer is entitled to a refund of the unused tax.

This section assigns VAT deductions, corrections, and reviews to specific calendar months based on when tax liability starts, when entries are recorded, and certain property or registration events.

The deduction, adjustment, and review items mentioned here must be allocated to the specified calendar month, based on when the taxable status starts, ends, or when the related event occurs.

The deduction is allocated to the calendar month when the property is received or the construction service is completed and received; alternatively, it may be allocated to the month when the seller’s tax liability arises for taking the construction service for own use.

VAT deduction timing must generally be allocated to the calendar month when the purchase price is paid, with a special option for some taxpayers and a final-month rule when tax liability ends.

Some taxpayers must allocate a deduction to the calendar month when the purchase price is paid; certain taxpayers may use the same timing rule, and when tax liability ends the deduction goes to the last month of the activity.

The referenced VAT deductions, adjustments, and reviews are allocated to specific calendar months based on when tax liability starts, when the item is recorded in accounting, when liability ends, or when property is transferred or re-registered.

The deduction for a purchased property or construction service is allocated to the calendar month when the property is received or the service is completed and received.

This section assigns certain tax adjustments to the calendar month when the property’s use changes, and says related VAT and appeal procedures generally follow the law on self-assessed taxes unless this Act provides otherwise.

The refund is paid in euros to the applicant’s bank account in Finland; on request, it may be paid to a bank in another Member State, but the applicant pays the foreign bank’s fees and no interest is paid.

Tax on liable persons is jointly and severally payable, and taxpayers with turnover up to EUR 15,000 may get a low-turnover relief.

Corrections referred to in 121 b § are allocated to the calendar month when the property’s use changes. Tax payment, filing, assessment, correction, other tax procedure, and appeals follow the separate law on self-initiated taxes unless this Act provides otherwise; 146 b § is repealed.

Property-tax corrections are allocated to the calendar month when the property’s use changes.

The tax deductions, corrections, and reviews mentioned in these sections are allocated to the relevant calendar month specified in the text.

The deduction under section 103 is allocated to the calendar month when the real estate is received or the construction service is completed and received; it may alternatively be allocated to the month when the seller’s tax liability arises under section 16.

The deduction referred to in section 103 is allocated to the calendar month when the real estate is received or when the construction service is completed and received; it may alternatively be allocated to the month when the seller’s tax liability for taking the construction service for own use arises under section 16.

Adjustments under 121 b § are allocated to the calendar month in which the property’s intended use changes. Separate provisions state that this section does not change tax payment, reporting, assessment, correction, and appeal rules unless this Act provides otherwise, and that 146 b § has been repealed.

The deduction, adjustment, or review is allocated to the calendar month specified in each rule, such as when tax liability begins, ends, or when a relevant event occurs.

Taxpayers must pay the remittable tax to the state. Those in the special procedure under section 100 a may pay import tax separately from when the tax liability arises.

A request for additional information or a decision on a refund or recovery can be served by mail to the applicant’s address, and the person is presumed to have received it on the seventh day after it was handed to the post.

A non-established trader must apply in writing to the Tax Administration for the refund referred to in sections 122 and 122 a.

The taxpayer must pay the net tax due to the State, and certain special-procedure participants may pay import tax separately. If some deductions cannot be fully used, the taxpayer has the right to a refund of the remaining undeducted tax.

A taxpayer must pay the remitted tax to the state. Certain import-tax special-procedure participants may pay the import tax separately from when the tax liability arises. A taxpayer has a right to a refund when deductions cannot be fully made.

Tax adjustment is allocated to the calendar month when a property’s use changes, and the provision also points tax payment, reporting, assessment, adjustment, and appeals to the self-initiated taxes procedure unless this Act says otherwise.

Several VAT deductions, corrections, and reviews are allocated to specific calendar months based on when the relevant tax event happens.

The provision allocates certain tax deductions, adjustments, and checks to specific calendar months based on when tax liability starts, ends, or related property events occur.

Taxable persons must pay the remitted tax to the State. Those in the special procedure for section 100 a may pay import tax separately from the time the tax liability arises. If deductions cannot be fully used, the taxable person is entitled to a refund of the unused tax.

Property-use-change related tax adjustments are allocated to the calendar month in which the property’s use changes.

Verovelvollisen on maksettava tilitettävä vero valtiolle määräajassa, ja tietyissä tilanteissa uuden kuljetusvälineen ostaja maksaa veron viimeistään rekisteri-ilmoituksen päivänä. Jos vähennykset eivät riitä, verovelvollisella on oikeus saada palautuksena vähentämättä jäänyt vero.

These rules require certain VAT refund applicants to file applications electronically, meet specified content and time limits, and respond to Tax Administration requests; late payment of refunds can trigger interest.

Palautushakemus on tehtävä Verohallinnon vahvistamalla lomakkeella suomeksi, ruotsiksi tai englanniksi, ja hakemukseen on liitettävä vaaditut asiakirjat.

The section makes specified persons jointly responsible for tax payment and sets when that responsibility starts and ends.

Tax is paid jointly and severally by the taxpayer and other liable persons.

Verovelvollisen on maksettava tilitettävä vero valtiolle säädetyllä tavalla. Erityismenettelyssä olevat voivat maksaa maahantuonnin veron erikseen. Jos vähennykset eivät riitä täysimääräisesti, verovelvollisella on oikeus saada vähentämättä jäänyt vero palautuksena.

Adjustments under section 121 b are allocated to the calendar month in which the property’s intended use changes.

Määräykset koskevat 121 b §:n oikaisujen kohdistamista siihen kalenterikuukauteen, որի aikana kiinteistön käyttötarkoitus muuttuu, sekä viittaavat veronmaksua, ilmoittamista, määräämistä, oikaisua, muuta verotusmenettelyä ja muutoksenhakua koskevaan erityislakiin, ellei tässä laissa toisin säädetä.

Tax is collected jointly and severally from the taxpayer and other persons responsible for it.

Taxpayers must pay the remitted tax to the state, and certain special-procedure importers may pay import tax separately; taxpayers may also receive a refund for tax left undeducted when the stated deductions cannot be fully made.

Tax is to be paid jointly by the taxpayer and persons responsible for the tax, and the responsible persons are entered in a Tax Administration decision.

The Tax Administration is responsible for tax supervision, decides certain refund rights, and handles forwarding of certain refund applications.

Refunds are paid in euros to the applicant’s bank account in Finland; on request, payment may be made to a bank in another EU member state, but the applicant bears the foreign bank’s charges, and no interest is paid.

A non-established trader must submit the refund application in writing to the Tax Administration.

A non-established trader must apply in writing to the Tax Administration for the refund referred to in sections 122 and 122 a.

Tax is jointly payable by the taxpayer and persons responsible for the tax; the tax administration must record responsible persons in its decision.

The taxpayer must pay the remitted tax difference to the state, may pay import tax separately in a special procedure, and has a right to a refund of tax left undeducted if deductions cannot be made in full.

Taxable persons must pay the remitted tax to the state for the relevant calendar months; certain persons in the special procedure may pay import tax separately, and taxable persons may get a refund of tax left undeducted for the tax period.

Suomeen sijoittautuneen elinkeinonharjoittajan on tehtävä ennakkoilmoitus, ilmoitettava muutokset ja annettava neljännesvuosi-ilmoitukset sekä tarvittaessa oikaisu- ja raja-arvon ylittymisilmoitus Verohallinnolle.

Tax is charged jointly and severally from the taxpayer and persons responsible for the tax; several listed business forms and group members are also jointly liable.

Verovelvollinen voi saada alarajahuojennusta tai palautusta tietyissä arvonlisäverotilanteissa, ja Verohallinto voi määrätä liikaa saadun huojennuksen maksettavaksi takaisin.

Customs is responsible for import VAT supervision, and in certain cases also acts as the tax authority and collects the tax.

Lisäselvityspyynnöt ja päätökset voidaan antaa tiedoksi postitse hakijan ilmoittamaan osoitteeseen. Ellei muuta näytetä, asianomainen katsotaan saaneen tiedon 7 päivän kuluttua siitä, kun asiakirja on annettu postin kuljetettavaksi.

Palautushakemus on tehtävä Verohallinnon vahvistamalla lomakkeella suomeksi, ruotsiksi tai englanniksi, ja hakemukseen on liitettävä tietyt asiakirjat.

Refund applications must be filed on a Tax Administration-approved form in Finnish, Swedish, or English, with required supporting documents attached.

A non-established trader must apply in writing to the Tax Administration for the refund, and the application must meet period and filing-deadline rules.

The tax is jointly and severally payable by the taxpayer and persons responsible for it, including specified company partners and all entrepreneurs in a taxpayer group.

Tax can be payable jointly and severally by the taxpayer and certain liable persons; the tax office also records liable persons in its decision.

A non-established trader must apply in writing to the Tax Administration for the refund referred to in sections 122 and 122 a.

A Finland-established trader planning to use the exemption in another Member State must file an advance notice and later quarterly and change notices.

A non-established trader must apply in writing to the Tax Administration for the refund referred to in sections 122 and 122 a.

A person starting taxable activity must file a start-of-business notice before beginning, and must promptly file a change or cessation notice if the filed information changes or the activity ends, subject to stated exceptions.

VAT refund applications for cross-border traders must be filed electronically, within set deadlines, and with the required information.

Refunds are paid in euros to the applicant’s bank account in Finland; if the applicant asks, payment may go to a bank in another EU member state, but the applicant bears the foreign bank’s fees, and no interest is paid.

Palautus maksetaan euroina hakijan ilmoittamalle Suomessa olevalle pankkitilille; hakijan pyynnöstä se voidaan maksaa myös toisessa jäsenvaltiossa olevalle pankkitilille, mutta hakija vastaa tällöin ulkomaisen pankin perimistä kuluista eikä palautukselle makseta korkoa.

Palautushakemus on tehtävä Verohallinnon vahvistamalla lomakkeella suomeksi, ruotsiksi tai englanniksi, ja siihen on liitettävä vaaditut asiakirjat.

A non-established trader must submit a written refund application to the Tax Administration.

A non-established trader must apply in writing to the Tax Administration for the refund referred to in sections 122 and 122a, and the application must meet the stated period and deadline rules.

Palautushakemus on tehtävä Verohallinnon lomakkeella suomeksi, ruotsiksi tai englanniksi, ja siihen on liitettävä vaaditut asiakirjat.

A non-established trader must submit a written refund application to the Tax Administration.

Palautushakemus on tehtävä Verohallinnon vahvistamalla lomakkeella suomeksi, ruotsiksi tai englanniksi, ja hakemukseen on liitettävä vaaditut asiakirjat.

Verovelvollisen on annettava kuukausittain yhteenvetoilmoitus ja toimitettava se viimeistään seuraavan kuukauden 20. päivänä.

Verohallinto is responsible for taxation and its supervision, and it handles refund decisions and forwarding of certain refund applications.

Refund or recovery-related supplementary requests and decisions may be served by post to the applicant’s stated address, and the person is deemed informed on the seventh day after the document is handed to the postal service unless proven otherwise.

Additional requests and decisions about refund or recovery can be served by post to the applicant’s stated address; unless shown otherwise, notice is deemed received on the seventh day after posting.

Refund is paid in euros to a bank account in Finland named by the applicant; on request it may be paid to a bank in another EU member state, but the applicant bears the foreign bank’s charges and no interest is paid.

Refund applications must be filed on a Tax Administration-approved form in Finnish, Swedish, or English, and must include specified supporting documents.

A refund application must be filed on the Tax Administration’s approved form in Finnish, Swedish, or English, and the applicant must attach the listed documents.

The refund is paid in euros to the applicant’s bank account in Finland; on request, it may be paid to a bank in another EU Member State, but the applicant bears the foreign bank’s payment charges, and no interest is paid.

Refund applications must be filed on the Tax Administration’s approved form in Finnish, Swedish, or English, and the applicant must attach specified supporting documents.

The refund is paid in euros to the applicant’s bank account in Finland; on request, it may be paid to a bank in another EU member state, but the applicant bears the foreign bank’s fees, and no interest is paid.

Some notices may be filed electronically; the summary notice must be filed electronically; and the Tax Administration may, for special reasons, accept paper filing.

Tulli vastaa tiettyjen tavaroiden maahantuonnin arvonlisäverosta ja valvonnasta sekä voi antaa valvontahavaintoja Verohallinnolle.

VAT refund applications must usually be filed electronically, meet the stated information and period requirements, and follow several statutory deadlines; the tax authority may request extra documents and pays late refunds with interest.

This section sets electronic VAT refund filing rules, deadlines, decision times, payment timing, and interest for refund claims.

Lisäselvityspyynnöt ja päätökset voidaan antaa tiedoksi postitse hakijan ilmoittamaan osoitteeseen, ja tiedoksiannon katsotaan yleensä tapahtuneen seitsemäntenä päivänä postiin jättämisestä.

Refunds are paid in euros to the applicant’s bank account in Finland, or at the applicant’s request to a bank in another EU member state; no interest is paid.

The refund is paid in euros to the applicant’s bank account in Finland. On request, it may be paid to a bank in another EU member state, but the applicant must cover any foreign bank fees. No interest is paid on the refund.

Refund-related supplementary requests and decisions may be served by post to the applicant’s notified address; the person is deemed notified on the seventh day after mailing unless otherwise shown.

Refunds are paid in euros to the applicant’s bank account in Finland; on request, payment can be made to a bank in another EU member state, but the applicant bears the foreign bank’s fees, and no interest is paid.

If tax was over-refunded because the applicant gave incorrect or incomplete information, the overpaid amount must be charged to the applicant.

The summary notification must be sent to the Tax Administration, and it is treated as submitted when it reaches the Tax Administration.

A person starting taxable activity must file a founding notification before starting, and must file a change or cessation notification without delay if the filed information changes or the activity ends.

Verohallinto is responsible for taxation and its supervision, decides certain refund matters, and handles forwarding of refund applications to other EU member states.

Verohallinto is responsible for tax administration and its supervision, decides refund rights under section 122, and handles forwarding of certain refund applications.

These provisions set the filing, timing, language, and evidence rules for VAT refund applications, and they require the Tax Administration to process and pay refunds within stated deadlines.

Refund or recovery-related supplementary requests and decisions may be served by post to the applicant’s address; the person concerned is deemed notified on the seventh day after the document is handed to the postal service unless otherwise shown.

Documents about refunds or recovery may be served by post to the applicant’s address on file, and the person is presumed to have been notified seven days after the document is handed to postal services unless proved otherwise.

This section sets the procedure and deadlines for VAT refund applications, including electronic filing, required information, review deadlines, interest, and electronic notices.

Documents about refund or recovery supplemental information requests and decisions may be served by post to the applicant’s notified address.

If the applicant gives false information in a refund application or related explanation, the assessed amount may be increased by up to 30%; if the false information was due to gross negligence or intent, it may be increased up to three times. Interest is charged on the assessed amount from the day the refund was paid until the due date.

Ilmoitusvelvollisen on allekirjoitettava 162 §:ssä tarkoitettu yhteenvetoilmoitus ja muut asiakirjat.

A taxable person must file a monthly summary report with specified EU sales and related VAT information, by the 20th day of the following month.

Tulli handles import VAT supervision in specified cases and may pass relevant control findings to Verohallinto.

Tulli is responsible for import tax supervision in certain cases and may share relevant control findings with the Tax Administration.

Verohallinto is responsible for taxation and its supervision, decides refund rights, and handles forwarding of certain refund applications.

This section sets rules for VAT refund applications: some applicants must file electronically, meet timing and information requirements, and the tax authority must process notices, requests, decisions, and payment within specified deadlines.

VAT refund applications must be filed electronically through the tax administration system, and the tax authority must decide and pay within set deadlines; late overpaid refunds accrue interest.

Verohallinto is responsible for taxation and supervision, decides refund matters under section 122, and receives and forwards certain refund applications to other member states electronically.

VAT refund applications are generally filed electronically, with deadlines, information requirements, and review steps set for refund claims.

Refund- or recovery-related additional information requests and decisions may be served by post to the applicant’s notified address, and the person is deemed informed on the seventh day after posting unless proven otherwise.

A representative in Finland is also responsible for fulfilling the notification obligation on behalf of a foreigner for the obligations referred to in sections 161 and 162.

Verohallinto may allow paper filing for a special reason and issues detailed rules on the filing procedure; the provision also says certain notifications may be given electronically.

Verollisen toiminnan aloittajan on tehtävä perustamisilmoitus ennen toiminnan alkua ja ilmoitettava viipymättä muutoksista tai toiminnan päättymisestä.

A person starting a taxable activity must file an establishment notification before starting, and must file a change or cessation notification without delay if the notified details change or the activity ends.

Tulli vastaa tietyissä tuonti-arvonlisäveron tilanteissa verotuksesta, valvonnasta ja veron kantamisesta, ja se voi antaa valvontahavaintoja Verohallinnolle.

Verohallinto handles tax administration, supervises tax matters, decides refund rights, and processes certain refund applications through its electronic system.

Verohallinto is responsible for taxation and its supervision, decides refund entitlements, and handles forwarding of certain refund applications.

Tulli handles and monitors import VAT in the situations described, and may share relevant control findings with the Tax Administration.

Verohallinto is responsible for tax administration and supervision, decides on certain refunds, and handles forwarding of some refund applications.