- Guidance on refund of VAT to foreign businesses outside the EU
- Refunds must be requested in writing on a Form issued by the Finnish Tax Administration
- Foreign businesses may be eligible for refunds on VAT included in goods and services purchased
- Requirements and conditions for obtaining a refund are explained in the guidance
- Instructions for filing refund applications and appealing refund decisions are provided
- Updates to the guidance include changes to VAT rates and additional information on VAT liability for construction services
- Applications for VAT refunds must be made within 6 months after the close of the calendar year
- Refunds to foreign businesses are based on the Council Directive 86/560/EEC
- VAT rates include a basic rate of 25.5% and reduced rates for specific goods and services
Source: vero.fi
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
