Between 1 March and 30 September 2022, the Finnish Tax Administration will not collect late-filing penalties for missing VAT returns from companies that are registered in the EU One Stop Shop (OSS) system and that have Finnish customers.
For the same reason, the Tax Administration will not send payment reminders to companies registered in the OSS system in March-September, even though it would seem that the company has not paid VAT.
This is because some EU Member States have had difficulties implementing the new OSS system.
Source vero.fi
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