How vat / sales tax works in Finland
Finnish VAT (alv) defaults to 25.5% since September 2024, with 14% on food, restaurant meals, and animal feed and 10% on books, passenger transport, hotels, culture, and sport.
Traders charge output tax, deduct input tax, and file monthly through OmaVero with payment and reporting on the 12th, while small businesses use simplified rhythms and relief.
Exports zero-rate, EU distance sellers route through OSS, B2B imports reverse-charge, and financial, health, and education supplies are largely exempt.
Tax rates at a glance
- Standard VAT
- 25.5%
- Food VAT
- 14%
- Services VAT
- 10%
- Exports
- 0%
- Filing date
- 12th monthly
- Small-business relief
- Turnover test
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersSaaS foundersFreelancersExpatsHospitality operators
Watch out for
- The 2024 lift from 24% to 25.5% still hides in old templates, price lists, and contract clauses, so every recurring figure needs revalidation.
- Restaurant alcohol at 25.5% against food at 14% and hotel stays at 10% splits hospitality invoices three ways.
- Exempt health, finance, and education work blocks input recovery, which reprices mixed contracting against taxable competitors.
- Monthly filing on the 12th leaves little slack, and late or missing returns draw penalties and interest automatically.
Frequently asked questions
What is the VAT rate in Finland?
Finland applies 25.5% standard VAT in 2026, raised in September 2024, with 14% for food and restaurants and 10% for books, transport, hotels, and culture.
How often are Finnish VAT returns filed?
Monthly as standard through OmaVero, with payment and reporting generally on the 12th. Smaller traders access quarterly or annual rhythms plus relief.
Do small Finnish businesses get VAT relief?
Yes below the turnover line, with simplified filing and partial relief mechanics. Growth past the threshold converts the whole posture at once.