Guides an AI agent through classifying transactions, applying the 25.5%/13.5%/10% ALV rates, handling reverse charge on EU and non-EU purchases, and submitting the ALV-ilmoitus (Arvonlisaveroilmoitus) via OmaVero. Produces a reconciled working paper, a completed ALV field-code summary, and a signed-off cover letter ready for the taxpayer's records.
Confirm the taxpayer is registered for ALV (VAT) in Finland under their Y-tunnus and FI VAT number, establish the filing period and frequency (monthly/quarterly/annual based on turnover thresholds), and identify any special circumstances such as Aland Islands trade, construction reverse charge, or mixed/partial-exemption supplies that require escalation before proceeding.
Classify every line on the bank statement and purchase invoice register by ALV treatment: standard 25.5% (AVL Section 84), reduced 13.5% food/catering (AVL Section 85), reduced 10% books/transport/accommodation (AVL Section 85a), zero-rated exports or intra-EU B2B (Codes 311/312/314), EU reverse charge (Codes 309/313), non-EU reverse charge (Code 319), exempt excludes, or internal transfers. Note the rate-change boundary of 1 September 2024 for any near-transition invoices.
Aggregate classified transactions into the ALV-ilmoitus field codes, compute self-assessed ALV on reverse-charge bases (EU services Code 313, EU goods Code 309, non-EU services Code 319), apply the 50% representation cap where applicable, total all deductible input ALV into the single Code 307 bucket, and calculate the net ALV payable or refundable. Reconcile output codes minus Code 307 to arrive at the period balance.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Finland accountant for review.
Enter the finalised ALV field-code totals into the ALV-ilmoitus in OmaVero (vero.fi/omavero), confirm the submission reference, and arrange payment of any net ALV due by the deadline (12th of the second month after the period end for monthly and quarterly filers; March 31 for annual filers). Retain the OmaVero confirmation receipt and working paper in the client file.