Prepare, review, or classify transactions for a Finland VAT return (ALV-ilmoitus) for any client.
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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Quick reference field table
| Field | Value | |---|---| | Country | Finland (Suomi) | | Standard rate | 25.5% (from 1 September 2024; was 24%) | | Reduced rates | 14% (note: reduced to 13.5% from Jan 2026) (was 14%: food, restaurant/catering, animal feed), 10% (books, newspapers, medicines, passenger transport, accommodation, cultural/sporting events) | | Zero rate | 0% (exports, intra-EU B2B supplies, international transport) | | Return form | ALV-ilmoitus (Arvonlisaveroilmoitus) | | Filing portal | https://www.vero.fi/omavero (OmaVero / MyTax) | | Authority | Verohallinto (Finnish Tax Administration / Vero Skatt) | | Currency | EUR only | | Filing frequencies | Monthly (turnover > EUR 100,000); Quarterly (EUR 30,001-100,000); Annual (<= EUR 30,000) | | Deadline | Monthly: 12th of 2nd month after period. Quarterly: 12th of 2nd month after quarter. | | Companion skill (Tier 1, workflow) | **vat-workflow-base v0.1 or later — MUST be loaded** | | Companion skill (Tier 2, EU directive) | **eu-vat-directive v0.1 or later — MUST be loaded** | | Validated by | Deep research verification, April 2026 | | Validation date | April 2026 |
Key ALV-ilmoitus field codes
| Code | Meaning | |---|---| | 301 | Domestic sales 25.5% — base | | 302 | Domestic sales 14% (note: reduced to 13.5% from Jan 2026) — base | | 303 | Domestic sales 10% — base | | 305 | Output ALV on 25.5% sales | | 306 | Output ALV on 14% (note: reduced to 13.5% from Jan 2026) sales | | 318 | Output ALV on 10% sales | | 309 | Intra-EU acquisition of goods — base (reverse charge) | | 313 | EU services received (reverse charge) — base | | 319 | Non-EU services received (reverse charge) — base | | 320 | Construction reverse charge — base | | 310 | Domestic exempt sales (without credit) | | 311 | Intra-EU supply of goods | | 312 | Intra-EU supply of services (B2B) | | 314 | Exports to non-EU | | 307 | Total deductible input ALV (single aggregate) |
Conservative defaults
| Ambiguity | Default | |---|---| | Unknown rate on a sale | 25.5% | | Unknown VAT status of a purchase | Not deductible | | Unknown counterparty country | Domestic Finland | | Unknown B2B vs B2C for EU customer | B2C, charge 25.5% | | Unknown business-use proportion | 0% recovery | | Unknown SaaS billing entity | Reverse charge from non-EU | | Unknown blocked-input status | Blocked |
Quick reference field table
| Field | Value |
|---|---|
| Country | Finland (Suomi) |
| Standard rate | 25.5% (from 1 September 2024; was 24%) |
| Reduced rates | 14% (note: reduced to 13.5% from Jan 2026) (was 14%: food, restaurant/catering, animal feed), 10% (books, newspapers, medicines, passenger transport, accommodation, cultural/sporting events) |
| Zero rate | 0% (exports, intra-EU B2B supplies, international transport) |
| Return form | ALV-ilmoitus (Arvonlisaveroilmoitus) |
| Filing portal | https://www.vero.fi/omavero (OmaVero / MyTax) |
| Authority | Verohallinto (Finnish Tax Administration / Vero Skatt) |
| Currency | EUR only |
| Filing frequencies | Monthly (turnover > EUR 100,000); Quarterly (EUR 30,001-100,000); Annual (<= EUR 30,000) |
| Deadline | Monthly: 12th of 2nd month after period. Quarterly: 12th of 2nd month after quarter. |
| Companion skill (Tier 1, workflow) | vat-workflow-base v0.1 or later — MUST be loaded |
| Companion skill (Tier 2, EU directive) | eu-vat-directive v0.1 or later — MUST be loaded |
| Validated by | Deep research verification, April 2026 |
| Validation date | April 2026 |
Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1.
Key ALV-ilmoitus field codes
| Code | Meaning |
|---|---|
| 301 | Domestic sales 25.5% — base |
| 302 | Domestic sales 14% (note: reduced to 13.5% from Jan 2026) — base |
| 303 | Domestic sales 10% — base |
| 305 | Output ALV on 25.5% sales |
| 306 | Output ALV on 14% (note: reduced to 13.5% from Jan 2026) sales |
| 318 | Output ALV on 10% sales |
| 309 | Intra-EU acquisition of goods — base (reverse charge) |
| 313 | EU services received (reverse charge) — base |
| 319 | Non-EU services received (reverse charge) — base |
| 320 | Construction reverse charge — base |
| 310 | Domestic exempt sales (without credit) |
| 311 | Intra-EU supply of goods |
| 312 | Intra-EU supply of services (B2B) |
| 314 | Exports to non-EU |
| 307 | Total deductible input ALV (single aggregate) |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 25.5% |
| Unknown VAT status of a purchase | Not deductible |
| Unknown counterparty country | Domestic Finland |
| Unknown B2B vs B2C for EU customer | B2C, charge 25.5% |
| Unknown business-use proportion | 0% recovery |
| Unknown SaaS billing entity | Reverse charge from non-EU |
| Unknown blocked-input status | Blocked |
Red flag thresholds
| Threshold | Value |
|---|---|
| HIGH single-transaction size | EUR 3,000 |
| HIGH tax-delta on single default | EUR 200 |
| MEDIUM counterparty concentration | >40% |
| MEDIUM conservative-default count | >4 |
| LOW absolute net ALV position | EUR 5,000 |
Minimum viable — bank statement for the period. Acceptable from: Nordea Finland, OP (Osuuspankki), Danske Bank Finland, S-Pankki, Handelsbanken FI, Aktia, Revolut Business, Wise Business.
Recommended — sales/purchase invoices, Y-tunnus (business ID), FI VAT number (FI + 8 digits), prior ALV-ilmoitus.
Ideal — complete register, prior period reconciliation, Aland Islands trade records if applicable.
Finnish banks (exempt — exclude)
| Pattern | Treatment | Notes |
|---|---|---|
| NORDEA, NORDEA FINLAND | EXCLUDE | Financial service, exempt |
| OP, OSUUSPANKKI, OP YRITYSPANKKI | EXCLUDE | Same |
| DANSKE BANK FI, DANSKE BANK FINLAND | EXCLUDE | Same |
| S-PANKKI | EXCLUDE | Same |
| HANDELSBANKEN FI | EXCLUDE | Same |
| AKTIA | EXCLUDE | Same |
| REVOLUT, WISE, N26 (fee lines) | EXCLUDE | Check for taxable subscriptions |
| KORKO, INTEREST | EXCLUDE | Interest |
| LAINA, LOAN | EXCLUDE | Loan principal |
Finnish government (exclude)
| Pattern | Treatment | Notes |
|---|---|---|
| VEROHALLINTO, VERO, TAX ADMIN | EXCLUDE | Tax payment |
| KELA | EXCLUDE | Social insurance |
| TYEL, ELAKEVAKUUTUS | EXCLUDE | Pension insurance |
| PRH, KAUPPAREKISTERI | EXCLUDE | Trade register |
Finnish utilities
| Pattern | Treatment | Code | Notes |
|---|---|---|---|
| HELEN, HELSINGIN ENERGIA | Domestic 25.5% | 307 (input) | Electricity |
| FORTUM | Domestic 25.5% | 307 | Electricity |
| CARUNA | Domestic 25.5% | 307 | Grid distribution |
| HSY, VESILAITOS | Domestic 25.5% | 307 | Water |
| ELISA, DNA, TELIA FI | Domestic 25.5% | 307 | Telecoms |
Insurance (exempt — exclude)
| Pattern | Treatment | Notes |
|---|---|---|
| IF VAHINKOVAKUUTUS | EXCLUDE | Exempt |
| OP VAKUUTUS | EXCLUDE | Same |
| LAHITAPIOLA | EXCLUDE | Same |
| FENNIA | EXCLUDE | Same |
| VAKUUTUS, INSURANCE | EXCLUDE | All exempt |
Post and logistics
| Pattern | Treatment | Notes |
|---|---|---|
| POSTI, POSTI OY | EXCLUDE for standard post; 25.5% for parcel | |
| MATKAHUOLTO | Domestic 25.5% | Courier/parcel |
| DHL INTERNATIONAL | EU reverse charge | Check entity |
SaaS — EU suppliers (reverse charge, Code 313 + 307)
| Pattern | Billing entity | Notes |
|---|---|---|
| Google Ireland Ltd (IE) | EU reverse charge | |
| MICROSOFT | Microsoft Ireland (IE) | Reverse charge |
| ADOBE | Adobe Ireland (IE) | Reverse charge |
| META, FACEBOOK | Meta Ireland (IE) | Reverse charge |
| SPOTIFY | Spotify AB (SE) | EU reverse charge |
| DROPBOX | Dropbox Ireland (IE) | Reverse charge |
| SLACK | Slack Ireland (IE) | Reverse charge |
| ATLASSIAN | Atlassian BV (NL) | EU reverse charge |
| ZOOM | Zoom Ireland (IE) | Reverse charge |
SaaS — non-EU suppliers (reverse charge, Code 319 + 307)
| Pattern | Billing entity | Notes |
|---|---|---|
| AWS EMEA SARL | LU entity | EU RC (Code 313) |
| NOTION | Notion Labs Inc (US) | Non-EU RC |
| ANTHROPIC, CLAUDE | Anthropic PBC (US) | Non-EU RC |
| OPENAI, CHATGPT | OpenAI Inc (US) | Non-EU RC |
| GITHUB | GitHub Inc (US) | Check if IE |
| FIGMA | Figma Inc (US) | Non-EU RC |
| CANVA | Canva Pty Ltd (AU) | Non-EU RC |
Payment processors
| Pattern | Treatment | Notes |
|---|---|---|
| STRIPE (transaction fees) | EXCLUDE (exempt) | Financial service |
| PAYPAL (transaction fees) | EXCLUDE (exempt) | Same |
Professional services
| Pattern | Treatment | Notes |
|---|---|---|
| KIRJANPITAJA, TILITOIMISTO | Domestic 25.5% | Accounting |
| ASIANAJAJA, LAWYER | Domestic 25.5% | Legal |
Payroll (exclude)
| Pattern | Treatment | Notes |
|---|---|---|
| TYEL, ELAKEVAKUUTUS | EXCLUDE | Pension |
| PALKKA, SALARY | EXCLUDE | Wages |
| TULOVERO | EXCLUDE | Income tax |
Food retail
| Pattern | Treatment | Notes |
|---|---|---|
| S-MARKET, PRISMA, K-CITYMARKET, LIDL FI | Default BLOCK | Personal provisioning |
| RAVINTOLA, RESTAURANT | Default BLOCK | Entertainment |
Internal transfers and exclusions
| Pattern | Treatment | Notes |
|---|---|---|
| OMA SIIRTO, OWN TRANSFER | EXCLUDE | Internal |
| OSINKO, DIVIDEND | EXCLUDE | Out of scope |
| LAINAN LYHENNYS | EXCLUDE | Loan repayment |
| ATM, KATEINEN | Ask | Default exclude |
Input: 03.04.2026 ; NOTION LABS INC ; -14.68 EUR
Treatment: Non-EU RC. Code 319 (base). Self-assessed ALV at 25.5%. Input in Code 307.
Input: 10.04.2026 ; GOOGLE IRELAND LIMITED ; -850.00 EUR
Treatment: EU RC. Code 313 (base). Self-assessed at 25.5%. Input in Code 307.
Input: 15.04.2026 ; RAVINTOLA NOKKA ; -220.00 EUR
Treatment: Restaurant. In Finland, entertainment/representation: input ALV deductible at 50% for representation (AVL Section 114). Default: block (purpose unknown).
Input: 18.04.2026 ; VERKKOKAUPPA.COM ; Laptop ; -1,595.00 EUR
Treatment: Business equipment. Input ALV at 25.5% in Code 307.
Input: 22.04.2026 ; STUDIO KREBS GMBH ; +3,500.00 EUR
Treatment: B2B to DE. Code 312. 0%. Verify USt-IdNr.
Input: 28.04.2026 ; NESTE ; Fuel ; -80.00 EUR
Treatment: Vehicle fuel. In Finland, no statutory vehicle restriction like Estonia's 50%. Deductible if for business. Default: 0% (use unknown).
Per vat-workflow-base Section 3. Column H accepts Finnish ALV field codes. Bottom-line: output codes minus Code 307 = net payable/refundable.
CSV conventions. Nordea and OP use semicolons, DD.MM.YYYY. OP may export in ISO format.
Finnish language. vuokra (rent), palkka (salary), korko (interest), siirto (transfer), kateinen (cash).
IBAN prefix. FI = Finland.
Rate change note. Standard rate changed from 24% to 25.5% on 1 September 2024. Verify invoice date for transactions near the transition.
This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com.
Other Finland computations in the OpenAccountants Tax Library.
Red flag thresholds
| Threshold | Value | |---|---| | HIGH single-transaction size | EUR 3,000 | | HIGH tax-delta on single default | EUR 200 | | MEDIUM counterparty concentration | >40% | | MEDIUM conservative-default count | >4 | | LOW absolute net ALV position | EUR 5,000 |
R-FI-1 — Non-registered below threshold
Non-registered entities do not file ALV returns.
R-FI-2 — Partial exemption
Partial exemption under AVL Section 117 requires reviewer.AVL Section 117
R-FI-3 — Construction reverse charge (AVL Section 8c)
Construction reverse charge requires specialist classification.AVL Section 8c
R-FI-4 — Aland Islands goods trade
Aland is outside EU VAT territory for goods. Special import/export treatment required.
R-FI-5 — Special schemes
Margin/travel agent schemes out of scope.
Finnish banks (exempt — exclude)
| Pattern | Treatment | Notes | |---|---|---| | NORDEA, NORDEA FINLAND | EXCLUDE | Financial service, exempt | | OP, OSUUSPANKKI, OP YRITYSPANKKI | EXCLUDE | Same | | DANSKE BANK FI, DANSKE BANK FINLAND | EXCLUDE | Same | | S-PANKKI | EXCLUDE | Same | | HANDELSBANKEN FI | EXCLUDE | Same | | AKTIA | EXCLUDE | Same | | REVOLUT, WISE, N26 (fee lines) | EXCLUDE | Check for taxable subscriptions | | KORKO, INTEREST | EXCLUDE | Interest | | LAINA, LOAN | EXCLUDE | Loan principal |
Finnish government (exclude)
| Pattern | Treatment | Notes | |---|---|---| | VEROHALLINTO, VERO, TAX ADMIN | EXCLUDE | Tax payment | | KELA | EXCLUDE | Social insurance | | TYEL, ELAKEVAKUUTUS | EXCLUDE | Pension insurance | | PRH, KAUPPAREKISTERI | EXCLUDE | Trade register |
Finnish utilities
| Pattern | Treatment | Code | Notes | |---|---|---|---| | HELEN, HELSINGIN ENERGIA | Domestic 25.5% | 307 (input) | Electricity | | FORTUM | Domestic 25.5% | 307 | Electricity | | CARUNA | Domestic 25.5% | 307 | Grid distribution | | HSY, VESILAITOS | Domestic 25.5% | 307 | Water | | ELISA, DNA, TELIA FI | Domestic 25.5% | 307 | Telecoms |
Insurance (exempt — exclude)
| Pattern | Treatment | Notes | |---|---|---| | IF VAHINKOVAKUUTUS | EXCLUDE | Exempt | | OP VAKUUTUS | EXCLUDE | Same | | LAHITAPIOLA | EXCLUDE | Same | | FENNIA | EXCLUDE | Same | | VAKUUTUS, INSURANCE | EXCLUDE | All exempt |
Post and logistics
| Pattern | Treatment | Notes | |---|---|---| | POSTI, POSTI OY | EXCLUDE for standard post; 25.5% for parcel | | | MATKAHUOLTO | Domestic 25.5% | Courier/parcel | | DHL INTERNATIONAL | EU reverse charge | Check entity |
SaaS — EU suppliers (reverse charge, Code 313 + 307)
| Pattern | Billing entity | Notes | |---|---|---| | GOOGLE | Google Ireland Ltd (IE) | EU reverse charge | | MICROSOFT | Microsoft Ireland (IE) | Reverse charge | | ADOBE | Adobe Ireland (IE) | Reverse charge | | META, FACEBOOK | Meta Ireland (IE) | Reverse charge | | SPOTIFY | Spotify AB (SE) | EU reverse charge | | DROPBOX | Dropbox Ireland (IE) | Reverse charge | | SLACK | Slack Ireland (IE) | Reverse charge | | ATLASSIAN | Atlassian BV (NL) | EU reverse charge | | ZOOM | Zoom Ireland (IE) | Reverse charge |
SaaS — non-EU suppliers (reverse charge, Code 319 + 307)
| Pattern | Billing entity | Notes | |---|---|---| | AWS EMEA SARL | LU entity | EU RC (Code 313) | | NOTION | Notion Labs Inc (US) | Non-EU RC | | ANTHROPIC, CLAUDE | Anthropic PBC (US) | Non-EU RC | | OPENAI, CHATGPT | OpenAI Inc (US) | Non-EU RC | | GITHUB | GitHub Inc (US) | Check if IE | | FIGMA | Figma Inc (US) | Non-EU RC | | CANVA | Canva Pty Ltd (AU) | Non-EU RC |
Payment processors
| Pattern | Treatment | Notes | |---|---|---| | STRIPE (transaction fees) | EXCLUDE (exempt) | Financial service | | PAYPAL (transaction fees) | EXCLUDE (exempt) | Same |
Professional services
| Pattern | Treatment | Notes | |---|---|---| | KIRJANPITAJA, TILITOIMISTO | Domestic 25.5% | Accounting | | ASIANAJAJA, LAWYER | Domestic 25.5% | Legal |
Payroll (exclude)
| Pattern | Treatment | Notes | |---|---|---| | TYEL, ELAKEVAKUUTUS | EXCLUDE | Pension | | PALKKA, SALARY | EXCLUDE | Wages | | TULOVERO | EXCLUDE | Income tax |
Food retail
| Pattern | Treatment | Notes | |---|---|---| | S-MARKET, PRISMA, K-CITYMARKET, LIDL FI | Default BLOCK | Personal provisioning | | RAVINTOLA, RESTAURANT | Default BLOCK | Entertainment |
Internal transfers and exclusions
| Pattern | Treatment | Notes | |---|---|---| | OMA SIIRTO, OWN TRANSFER | EXCLUDE | Internal | | OSINKO, DIVIDEND | EXCLUDE | Out of scope | | LAINAN LYHENNYS | EXCLUDE | Loan repayment | | ATM, KATEINEN | Ask | Default exclude |
Standard rate default
Default. Sales: Code 301/305. Input: Code 307.AVL Section 84
Reduced rate 14%
Food, restaurant/catering, animal feed.AVL Section 85
Reduced rate 10%
Books, newspapers, medicines, passenger transport, accommodation, cultural/sporting events.AVL Section 85a
Zero rate / exports
Exports: Code 314. Intra-EU goods: Code 311. Intra-EU services: Code 312.
Exempt without credit
Financial, insurance, healthcare, education, postal, gambling, residential rental.AVL Sections 34-60
Reverse charge EU services
Base: Code 313. Input: Code 307.AVL Section 9/65
Reverse charge EU goods
Base: Code 309. Input: Code 307.AVL Section 26a
Reverse charge non-EU services
Base: Code 319. Input: Code 307.
Construction reverse charge
Base: Code 320. Flag R-FI-3 for reviewer.AVL Section 8c
Single input code
Finland aggregates ALL deductible input ALV into a single Code 307. No separate input codes by rate or source.
Representation 50% rule
Entertainment/representation: 50% of input ALV deductible (AVL Section 114). Requires documented business purpose.AVL Section 114
Aland Islands treatment
Goods to/from Aland treated as import/export. Services follow normal place-of-supply rules.AVL Section 68a
Vehicle costs
Default: 0%. Question: "Business use?"
Entertainment
Default: block. Question: "Representation (50% deductible) or personal?"
SaaS entity
Default: non-EU RC. Question: "Check invoice."
Owner transfers
Default: exclude.
Individual incoming
Default: 25.5%.
Foreign incoming
Default: 25.5%.
Large purchases
Default: deductible; flag capital.
Mixed-use telecom
Default: 0%.
Cash withdrawals
Default: exclude.
Aland trade
Default: flag reviewer.
Entity type inference
Oy = company; toiminimi = sole trader.
ALV registration fallback
Fallback: "Are you ALV-registered?"
Y-tunnus fallback
Fallback: "Y-tunnus? (NNNNNNN-N)"
Filing frequency fallback
Fallback: "Monthly, quarterly, or annual?"
Exempt supplies fallback
Fallback: "Any exempt supplies?"
Construction fallback
Fallback: "Do you provide construction services?"
Aland fallback
Fallback: "Do you trade with Aland Islands?"
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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