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The Law On Value Added Tax

Original Language Title: Arvonlisäverolaki

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Value added tax law

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In accordance with the decision of the Parliament:

PART I

CHAPTER 1

General scope

ARTICLE 1

Value added tax shall be payable to the State according to the provisions of this Law:

1) the sale of goods and services in the form of a business in Finland;

2) imports of goods in Finland; (29.12.1994/14)

(3) the intra-Community acquisition of goods as referred to in Article 26a; (29.12.1995-1767)

(4) the shipment of goods referred to in Article 72 l in Finland. (29.12.1995-1767)

The tax shall be made for own use of the property management service referred to in Article 32, even when it does not take place in the form of a business.

Paragraph 3 has been repealed by L 29.12.1994/1486 .

Sales are not considered to take place in the form of a business, if the consideration received is the (1118/1996) in Article 13 To be paid. (19.6.1997)

Paragraph 5 has been repealed by L 9.1.2009/6 .

§ 1a (30.12.1996/1264)

Finland In accordance with the law of the European Communities in accordance with the law of the European Communities and the Province of Åland, and Abroad All other areas.

Member State And Community Means the vat area of a Member State and of the Community in accordance with the law of the European Communities.

Exceptions to the provisions of this Act concerning the derogations from the province of Åland are provided for by the Law on Value Added Tax and Excise Duty (12/06/1996) .

CHAPTER 2

Taxable duty

General provisions (29.12.1994/14)
ARTICLE 2

Obligation to levy VAT ( Taxable person ) The sale referred to in Article 1 shall be the seller of the goods or services, unless otherwise provided for in Articles 2a, 8a to 8d or 9. (27.6.2014/507)

L to 507/2014 (1) entered into force on 1 January 2015. The previous wording reads:

Obligation to levy VAT ( Taxable person ) The sale referred to in Article 1 shall be the seller of the goods or services, unless otherwise provided for in Articles 2a, 8a to 8c or 9. (16.7.2010/686)

The obligation to pay tax on the importation of goods is laid down in Chapter 9 and the shipment of goods under Article 72 m. (29.12.1995-1767)

§ 2a. (29.06.2012)

The sale of the goods referred to in Article 72 (g) shall be the buyer if the invoice issued by the seller is Article 209 (e) or, in the case of a situation referred to in Article 209a (4), a provision of the Member State of establishment of the seller in charge of Article 209a. Conforming.

§ 2b (29.12.1994/14)

The intra-Community acquisition of the goods referred to in Article 1 (1) (3) shall be the one that has made the acquisition.

Minor activities
ARTICLE 3 (30.12.2003/1301)

A trader is not a taxable person if the turnover of the financial year does not exceed eur 10 000, unless he is registered as a taxable person on the basis of his own declaration. (24.4.2015/515)

L to 15/2015 Paragraph 1 shall enter into force on 1 January 2016. The previous wording reads:

A trader is not a taxable person if the turnover of the financial year does not exceed EUR 8,500, unless he is registered as a taxable person on the basis of his own declaration.

The turnover referred to in paragraph 1 shall be read on the basis of Articles 56, 58, 70, 70 b, 70 (b), 71, 72 and 72 (e) to 7e of taxable transactions, the sale of tax revenue, the sale of property or rights to that property, and the The aggregate amount of the sales of financial services and the insurance services referred to in Article 44. Turnover does not include the sale of ancillary financial and insurance services or fixed assets. (212.2011/1202)

Where the financial year of the seller is shorter or longer than 12 months, the turnover of the financial year referred to in paragraph 1 shall be the amount obtained when the turnover of the seller is multiplies by the figure of 12 and divided by the number of months of the financial year. For months, the full calendar month shall be calculated.

Paragraph 1 shall not apply to:

(1) a foreigner without a fixed establishment in Finland; and

2) Municipality.

Communities of general interest
§ 4 (29.12.2009)

In the Income Tax Act (1535/1992) Is a taxable person only if the income derived from its activities is deemed to be a taxable income of the Community under that law. However, a non-profit-making entity shall be a taxable person for the provision of a catering or catering service for his own use under the conditions laid down in Article 25a and the establishment of a property management service for its own use under the conditions laid down in Article 32.

Religious communities
§ 5

The religious community referred to in the Income Tax Act is not a taxable person for the activities referred to in Article 23 (3) of that law.

University and Polytechnic Schools (12.12.2014/1091)

L to 1091/2014 The amended interim heading entered into force on 1 January 2015. Previous wording: Universities

§ 5a (12.12.2014/1091)

University Law (558/2009) , including the University of Helsinki, and the (932/2014), Article 5 Are taxable persons for the activities referred to in Article 1 of this Act.

L to 1091/2014 Amended Article 5a entered into force on 1 January 2015. The previous wording reads:

§ 5a (29/122009/1740)

University Law (558/2009) , including the University of Helsinki, are taxable persons for the activities referred to in Article 1.

General government
ARTICLE 6

The State and the municipality are taxable persons for the activities referred to in Article 1.

The State and the municipality are taxable persons for their own use, as referred to in Article 33, even when the transfer of the property does not take place in the form of a business. (23.11.2007)

The municipality is a taxable person for the sale of goods acquired under Article 130, even when the sale does not take place in the form of a business.

The municipality is a taxable person for his or her personal transport activity, even when the activity does not take place in the form of a business. (30.12.2010/1392)

§ 7

The State Business Administration, the Maintenance Centre, the Bank of Finland and the National Insurance Institution are individually taxable persons for the activities referred to in Article 1. (30.12.2010/1392)

As regards the State, the institutions referred to in paragraph 1 shall not apply.

§ 8

The Municipality and the Åland Islands shall be subject to the law provided for in this Act.

Gold buyers (10.1999/940)
§ 8a (10.1999/940)

The taxable sale referred to in Article 43 (c) (1) of the investment gold referred to in Article 43b (1), and the sale of at least 325 of the gold material and the gold product containing at least 325 of them, is the buyer if the buyer is indicated in Article 172. Shall be entered in the register of taxable persons. No tax shall be payable if the buyer is a State.

Allowance purchasers (16.7.2010/686)
§ 8b (16.7.2010/686)

The taxable person shall be the buyer if the buyer is registered in the VAT register.

Emission allowance referred to in Article 3 of Directive 2003 /87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96 /61/EC Greenhouse gas emission allowances which may be transferred in accordance with Article 12 of that Directive, as well as other units suitable for emissions trading, which operators may use to comply with that Directive.

Purchasers of the construction service (16.7.2010/686)
Article 8c (16.7.2010/686)

The taxable person for the sale of the construction services referred to in Article 31 (3) (1) and the hiring of the labour force for the services concerned shall be the buyer if:

(1) the buyer is a trader which, except occasionally, sells those services or carries out the supply of property referred to in Article 31 (1) (1) or Article 33; or

(2) the buyer is the trader who sells the service to the trader referred to in paragraph 1.

However, the provisions of paragraph 1 shall not apply where the sale is made for the purposes of Article 3.

Scrap and waste buyers (27.6.2014/507)

L to 507/2014 Entered into force on 1 January 2015.

Article 8d (27.6.2014/507)

The taxable person for the sale of scrap and waste referred to in paragraph 2 shall be the buyer if the buyer is a trader registered in the taxable person's register.

Paragraph 1 shall apply to end-of-life and waste products within the meaning of Council Regulation (EEC) No 2658/87 on the following tariff and statistical nomenclature and on the Common Customs Tariff, in the form of the Combined Nomenclature In force on 1 January 2013:

(1) iron-based waste and scrap; scrap-defrosted bars, iron or steel (7204-primary CN);

2) copper waste and scrap (7404 initial CN);

3) nickel waste and scrap (7503 cN);

(4) aluminium waste and scrap (7602);

(5) lead waste and scrap (7802);

(6) zinc waste and scrap (7902 early CN);

(7) waste and scrap of tin (8002);

(8) waste or scrap consisting of non-noble metals (8101-8113-origin CNs); and

(9) waste and scrap of galvanic couples, galvanic batteries and electric accumulators; end-of-life galvanic couples and batteries and completed electric accumulators (854810).

However, the provisions of paragraph 1 shall not apply where, for the purposes of Articles 3 to 5, the sale is tax-free.

L to 507/2014 Article 8d entered into force on 1 January 2015.

Foreign nationals
§ 9 (29.12.1994/14)

If a foreigner does not have a fixed establishment in Finland and is not a taxable person under Article 12 (2), the taxable person for goods and services sold in Finland is a purchaser. No tax shall be payable if the buyer is a State.

However, the taxable person shall always be the seller if:

(1) the buyer is a foreigner who does not have a fixed establishment here and is not registered in the VAT register;

2) the buyer is a private person;

(3) the sale of the goods referred to in Article 63a; or

4) it is a matter of passenger transport services or services referred to in Article 69d.

(13.11.2009)

However, the situation referred to in Article 8c shall not apply to Article 8 (1). (16.7.2010/686)

Paragraph 1 shall apply even if a foreigner has a fixed establishment in Finland if the place of business is not involved in that sale. (13.11.2009)

ARTICLE 10 (27 JUNE 2014/505)

A foreigner means a trader whose business is domiciled abroad.

L to 505/2014 Article 10 entered into force on 1 January 2015. The previous wording reads:

ARTICLE 10 (13.11.2009)

A foreigner means a trader domiciled abroad.

The place of residence of the trader means the place of business of the business or, if not, the place where he or she resides.

ARTICLE 11 (27 JUNE 2014/505)

§ 11 has been repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015. The previous wording reads:

ARTICLE 11

A fixed establishment means a permanent business where the business is wholly or partly carried out. The building or installation operation as a fixed establishment shall be deemed to be the subject of the contractor or several successive contractors lasting more than 9 months.

Entry into taxable persons
ARTICLE 12

The business operator may, notwithstanding Articles 3 to 5 and 60, become a taxable person on application.

Notwithstanding Article 9, a foreigner may, under the conditions laid down in Article 173a, become a taxable person for his sale in Finland. (29.12.1994/14)

The right to become a taxable person for the transfer of property shall be governed by Article 30. (29.12.1994/14)

The band
ARTICLE 13

The activities of a group which have been formed by two or more persons for the purpose of carrying out a business and which are intended to act on behalf of the shareholders, the taxable person is a group.

Taxation of groups (29.12.1994/14)
Article 13a (27.5.1994/377)

The tax administration may order, upon application by two or more traders, to be treated as a single trader for the purposes of this law ( Tax liability group ). Operators shall have a business head office or a fixed establishment in Finland. (27 JUNE 2014/505)

L to 505/2014 (1) entered into force on 1 January 2015. The previous wording reads:

The tax administration may order, upon application by two or more traders, to be treated as a single trader for the purposes of this law ( Tax liability group ). Operators shall have a registered office or a fixed establishment in Finland. (11.06.2010/529)

The group of taxable persons may only include:

(1) the financial services referred to in Article 41 or the trader selling the insurance services referred to in Article 44 (1);

(2) the law on credit institutions (610/2014) Chapter 1, Article 15 Or the accounting regulation (1339/1997) Chapter 3 of Chapter 3 The parent entity of the insurance group referred to in paragraph 2; (88/2014/646)

L to 646/2014 The amended paragraph 2 entered into force on 15 August 2014. The previous wording reads:

(2) the law on credit institutions (121/2007) Article 15 Or the accounting regulation (1339/1997) Chapter 3 of Chapter 3 The parent entity of the insurance group referred to in paragraph 2; (9.2.2007/148)

(3) the trader where the trader referred to in paragraphs 1 or 2 has the accounting law; (1336/1997) in Chapter 1, Article 5 Or the control referred to in Article 6 (2);

(4) the trader where the trader, as referred to in paragraphs 1 to 3, may jointly exercise control over the assets referred to in Article 5 or Article 6 (2) of the Accounting Act, and controlled by the trader within the meaning of paragraph 3; The trader in the manner.

(25.4.2003/325)

Approval of the application shall be conditional on the close financial, economic and administrative nature of the business.

The trader may only belong to one group of taxable persons.

Notwithstanding paragraph 1, the provisions of this Act concerning invoices shall apply to each trader separately. (25.4.2003/325)

Article 13b (27.5.1994/377)

The group of taxable persons shall declare a trader within the group, who is obliged to comply with the notification and accounting obligation of the group within the meaning of this law, and is entitled to carry out the tax referred to in the law. Applications for return.

Article 13c (29.12.1994/14)

In the reindeer salon (1848/90) Shall be treated as a single trader for the purposes of vat purposes in respect of the reindeer husbane (fire brigade). In the case of personal use of goods or services by a reindeer owner belonging to a Paliskunk group, the provisions of Article 22a shall apply.

The Palissica and the reindeer owners belonging to the fire department are responsible for the tax of the fire crew.

The paliser shall be obliged to comply with the notification and accounting obligation of the group of fire services and shall be entitled to submit the refund applications.

The tax season for the Paliskunk group is a reindeer year. The tax declaration for the tax period must be provided no later than the second calendar month following the tax period. (604/2009) , in accordance with the procedure laid down in Article 7 of that law. The tax shall be paid no later than the second calendar month following the tax period, at the date specified in Article 11 (1) of the Tax Act. (7.8.2009/605)

Paragraph 5 has been repealed by L 11.6.2010/529 .

Notwithstanding paragraph 1, the provisions of this Act concerning invoices shall apply to each trader separately. (25.4.2003/325)

Concourse Nest
ARTICLE 14

The bankruptcy chamber is separately taxable from the business of the trader, after the trader's bankruptcy.

Date of birth of the tax obligation
§ 15

The obligation to carry out the tax referred to in Article 1 shall arise when:

(1) the goods sold have been delivered or the service completed;

(2) the consideration or part of the consideration has been accumulated before the date indicated in paragraph 1;

(3) the performance referred to in Article 79;

4) the goods or services are for their own use.

The goods or services sold as a continuous service shall be deemed to have been delivered or completed within the meaning of paragraph 1 (1) at the end of each performance period. (13.11.2009)

For more than one year, the sale of the service referred to in Article 65, of which the trader or a legal person entered in the taxable person's register, which is not a trader, shall be sold under Article 9 (1). , it shall be deemed to have been carried out within the meaning of paragraph 1 (1) at the end of each calendar year until the end of the service. (13.11.2009)

The overall road or rail service referred to in Article 29 (1) (9) shall be deemed to have been carried out as referred to in paragraph 1, paragraph 1, at the end of the calculation period of the operating period. (30.12.1996/1257)

ARTICLE 16 (23.11.2007)

The obligation to carry out the tax on the establishment of a service for its own use arises from:

1) as the completed construction service is completed;

(2) when the purchased construction service is received, or when the consideration or part of the consideration has been paid before the date of receipt;

(3) when the property referred to in Article 33, of which the former donor had purchased or carried out the construction service, has been surrendered.

Paragraph 2 has been repealed by L 30.12.2010/1392 .

Article 16a (29.12.1994/14)

The obligation to carry out the tax on the intra-Community acquisition of the goods arises when the purchase is made. The purchase of the goods was made at the time when the goods were received or intended for their own use.

Where goods purchased as a Community acquisition are delivered to the purchaser for more than one calendar month as a continuous delivery, the goods shall be deemed to have been received within the meaning of paragraph 1 at the end of each calendar month. (29.06.2012)

Article 15 (1) (2) and (2) shall not apply to the intra-Community sale of the goods referred to in Article 72b. (29.06.2012)

Where goods sold as Community sales are delivered for more than one calendar month as a continuous delivery, the goods shall be deemed to have been delivered within the meaning of Article 15 (1) (1) at the end of each calendar month. (29.06.2012)

CHAPTER 3

Veritional sales

Sales and service sales
§ 17 (30.12.2010/1392)

Goods shall mean a tangible object, as well as electricity, gas, heat and cooling, and other energy commodity comparable to them. Service means anything else that can be sold in the form of a business.

ARTICLE 18

The sale of goods shall mean the transfer of ownership of the goods in consideration.

The sale of a service means the provision of a service or any other form of donation for consideration.

Article 18a (29.12.1995-1767)

The sale of goods shall also be regarded as the transfer of goods belonging to the property of the trader in Finland from Finland to another Member State for the purposes of the trader's transactions.

Article 18b (29.12.1995-1767)

The goods shall not be deemed to be sold within the meaning of Article 18a if the trader or someone else transfers the goods:

(1) for the purposes of the assessment of the goods to be sold to him or for the supply of goods to be sold to him in the end of the transport, and shall be returned after evaluation or work to him in Finland; (29.06.2012)

(2) temporarily for the service rendered;

(3) temporarily for a purpose which would justify the application of a completely duty-free import regime in the case of imports from outside the Community;

(4) for the sale referred to in Article 63c; or

(5) Article 63 (3), or the sale referred to in Article 63b, 70, 72a or 7d.

Where one of the conditions referred to in paragraph 1 ceases, the goods shall be deemed to have been transferred to another Member State within the meaning of Article 18a.

§ 19

Where the goods or services are sold in the name of the agent on behalf of the client, they shall be deemed to have sold the goods or services to the purchaser and to the agent sold by the principal.

When a good or service is bought in the name of an agent on behalf of a client, it is considered that the agent sold the goods or services to the client and sold to him by the seller.

Extradition of movement or part thereof (23.06.2005)
§ 19a (23.06.2005)

The sale of goods and services in connection with the transfer of the movement or part of the movement shall not be considered as a sale to the continuation of the business by which the goods and services released are used for the purpose of the reduction.

Furthermore, the sale of goods and services in the event of bankruptcy shall not be regarded as a sale under the conditions laid down in paragraph 1.

If the business continues to use the goods and services supplied only partially for the purpose of the deduction, paragraphs 1 and 2 shall apply only to the extent to which the goods and services released are to be applied to the deduction For a legitimate purpose.

The business successor referred to in paragraphs 1 to 3 shall be regarded as successor to the transferor.

Article 19b (23.11.2007)

In the event of a transfer of a property or part of the movement, the provisions of Article 121 (i) shall apply.

Use of goods and services (23.06.2005)
§ 20

The sale of goods or services is also considered to be a sale, as provided for in Articles 21 to 26.

ARTICLE 21

The use of a commodity for personal use means that the trader:

(1) take the goods for private consumption;

(2) release the goods free of charge;

(3) transfer or otherwise make use of the goods other than those referred to in Chapter 10.

(21.12.2007)

Paragraph 1, which provides for the use of the goods, shall apply only if the goods may have been deducted or the goods were made in the context of a taxable business. (29.12.1994/14)

When the taxable person ends, the goods which have been retained by the taxable person are subject to tax, as is the case for their own use.

§ 22

The use of a service for personal use means that the trader:

(1) carry out, dispose of or otherwise provide the service free of charge for private consumption of its own or its staff or for any other non-business purpose;

(2) carry out or otherwise implement the reduction restrictions referred to in Article 114 of the service;

(3) take the service purchased for the purposes other than the deduction referred to in Chapter 10.

(21.12.2007)

The provisions of paragraph 1 shall apply only if:

(1) a reduction in the service purchased;

2) the service itself has been carried out in the context of a taxable business and the trader sells such services to third parties.

(29.12.1994/14)

When the taxable person ends, a tax on the services which have been retained by the taxable person is subject to the imposition of a service for his own use.

§ 22a (16,1994/1218)

The use of a commodity or service shall not be subject to any tax when the trader takes a minor amount of goods or services for his own or his family's private consumption.

Special provisions
ARTICLE 23 (30.12.2010/1392)

Articles 31, 31a, 32 and 33 provide for the introduction of certain services relating to real estate.

§ 24

The right to use the right to use the goods owned by the trader is subject to the provisions of Article 21 of the Treaty.

ARTICLE 25

Extradition as a form of goods or as a normal advertising gift shall not be regarded as the taking of the goods for own use.

§ 25a (29.12.2009)

The catering or catering service that has been handed over to the staff shall be deemed to have been made available for personal use, even if the service is not supplied in the context of the taxable business and the corresponding services are not sold to third parties.

§ 26 (29.12.2009)

The State shall not tax the taking of the goods or services for its own use. However, in the situations referred to in Article 25a and in the situations referred to in Article 31 (1) and in Article 33, the State shall make a tax on the provision of a restaurant or catering service for its own use in the situations referred to in Article 25a.

CHAPTER 3 (29.12.1994/14)

Community acquisition of goods

§ 26a (29.12.1994/14)

For the purposes of intra-Community acquisitions of goods, the acquisition of the right of ownership of an item of a movable object shall be understood as consideration of the acquisition of the right to property if the seller, the buyer or someone else is transported to the purchaser of the article from one Member State to another.

The Community acquisitions of goods shall also be considered as:

(1) the transfer of goods belonging to the property of a trader in another Member State to Finland for business purposes;

(2) in the case referred to in paragraph 1, the transfer of a product belonging to the business property of the trader from another Member State to Finland for use in the course of the business carried out here, if the goods were obtained or manufactured in that Member State.

(29.12.1995-1767)

The acquisition of a commodity shall not be considered as a Community acquisition in the case of sales referred to in Article 63 (3), or in Articles 63a or 63d. (29.10.2004)

§ 26b (29.12.1995-1767)

The goods shall not be deemed to be acquired within the meaning of Article 26a (2) if the trader or someone else transfers the goods:

(1) in Finland, for the purpose of carrying out an assessment of the goods sold to him or for the supply of goods and, after work, returned to him in the Member State from which the goods were originally transported;

(2) temporarily for the service rendered;

(3) temporarily for a purpose which would justify the application of a completely duty-free import regime in the case of imports from outside the Community;

(4) for the sale referred to in Article 63c; or

(5) for the purposes of the sale referred to in Articles 70, 72a or 7d.

(27 JUNE 2014/505)

L to 505/2014 (1) entered into force on 1 January 2015. The previous wording reads:

The goods shall not be deemed to be acquired within the meaning of Article 26a (2) if the trader or someone else transfers the goods:

(1) for the supply of goods to be sold to him in Finland and the goods are returned after work to the Member State from which the goods were originally transported;

(2) temporarily for the service rendered;

(3) temporarily for a purpose which would justify the application of a completely duty-free import regime in the case of imports from outside the Community;

(4) for the sale referred to in Article 63c; or

(5) for the purposes of the sale referred to in Articles 70, 72a or 7d.

Where one of the conditions referred to in paragraph 1 ceases, the goods shall be deemed to have been transferred to Finland within the meaning of Article 26a (2) (1) or (2).

§ 26c (29.12.1994/14)

The Community acquisition referred to in Article 26a shall only be concerned when:

(1) the buyer is a trader or a legal person who is not a trader and the seller is a trader who is not a non-taxable person in his own country; or

2. The goods are a new means of transport as referred to in Article 26d.

However, the Community acquisition does not concern the value of acquisitions without the share of the tax, with the exception of the new means of transport, excise goods and the procurement referred to in paragraph 3, up to a maximum of eur 10 000 per calendar year, If (26.10.2001/915)

(1) the number of Community acquisitions in the previous calendar year was not more than eur 10 000; and (26.10.2001/915)

(2) the buyer is a trader whose activity does not, in any part, justify a deduction, or a legal person who is not a trader, and the buyer has not received a decision within the meaning of Article 26f.

Nor is it a question of Community acquisition if:

(1) the sale of goods would not be subject to a tax pursuant to Article 58 or Article 70 (1) (6) to (8) if the sale took place in Finland; (30.12.2010/1392)

(2) the purchase of the goods would justify the refund referred to in Article 127 if the sale took place in Finland; or

(3) the acquirer is an international organisation or its staff, who would be entitled to a refund of the amount of the tax involved in the acquisition if the sale took place in Finland. (30.12.2010/1392)

(29.12.1995-1767)

Paragraph 2 does not apply to the acquisition of new means of transport or of excise goods. (29.12.1995-1767)

Nor is there any Community acquisition if the sale of the goods has been subject to a procedure similar to that referred to in Article 79a in the State of origin. It is required that the sales account issued by a foreign dealer is labelled as having been subject to the procedure mentioned above. (29.12.1995-1767)

Article 26d (29.12.1994/14)

For the purposes of Article 26c, the means of transport means the transport of persons or goods: (13.11.2009)

1) rail-driven groundhandling equipment with an engine capacity greater than 48 cm 3 Or more than 7,2 kW;

(2) water vessels exceeding 7,5 metres;

(3) aircraft with a maximum authorised mass exceeding 1 550 kg.

The means of transport is new if:

(1) a non-motorised land transport medium has been sold up to a maximum of six and other means of transport up to three months after the first time it has been introduced; or

(2) in the case of a non-motorised means of transport, up to a maximum of 6 000 km, a maximum of 100 hours, or a maximum of 40 hours flown on board an aircraft.

However, as a means of transport, water or aircraft which can be sold without tax pursuant to Article 58 or Article 70 (1) (6) shall not be considered as a means of transport. (24.6.1999)

Article 26e (30.12.2010/1392)

For the purposes of this Act, excise goods are covered by the Law on alcohol and alcoholic beverages (1471/1994) in Article 3 , the Tobacco Tax Act (1470/1994) (1), the Act on excise duty on liquid fuels (1472/1994) (1) and the excise duty on electricity and certain fuels (1260/1996) Goods referred to in points (a) and (c) of paragraph 2, with the exception of gas supplied through a natural gas network located within the Union or through the combined network.

Article 26f (11.06.2010/529)

Upon application by the purchaser referred to in Article 26c (2) (2), the tax administration shall decide that the purchaser's purchases shall be deemed to be a Community acquisition, even if the value of the contracts does not exceed the amount referred to in the said paragraph.

Article 26g (29.12.1994/14)

The goods shall be deemed to have been transported from a Member State within the meaning of Article 26a (1) when the transport begins outside the Community and ends in a Member State other than that which has been imported, if the importer has legal personality, which does not: Is not a trader.

CHAPTER 4

Derogations from the tax on sales

Property disposals
§ 27

The tax shall not be carried out on the sale of the property or on the surrender of the right to lease, room rental, exercise or any other comparable property.

In addition, the tax shall not be carried out on the supply of electricity, gas, heat, water or any other commodity in the event of a transfer of the right to use the property.

ARTICLE 28

The property is a land, a building and a permanent structure, or part thereof.

Machines, equipment and furniture serving specific activities in real estate are not part of the property.

The property which is normally associated with the sale or rental of a property shall be subject to the provisions of the property.

§ 29

Notwithstanding Article 27, the tax shall be subject to:

1) the sale of the construction service;

(2) the sale of land or rock material, the right to woodland or the sale of hunting or fishing rights; (16,1994/1218)

(3) hotel and campsite activities and accommodation of rooms, campsites, cottages and other facilities in comparable accommodation;

(4) the temporary assignment of a holding, exhibition or sports space or any other right of access to a holding;

(5) parking in parking facilities;

(6) the supply of a port or an airport to water or aircraft;

(7) the right of access to storage lockers;

(8) the supply of information or advertising space, time seating or refresher vending machines or other equipment required for the purpose of the game; (30.12.1996/1257)

(9) the transfer of a general road or rail service to the State. (30.12.2010/1392)

Paragraph 10 is repealed by L 30.12.2010/1392 .

For the purposes of paragraph (1) (9), the total service referred to in point (9) shall mean the construction and maintenance services of a public road or rail road, the consideration of which depends on the amount of traffic or other equivalent road or rail road Of the total amount ( The transport reference ) Based on. (30.12.1996/1257)

ARTICLE 30

By way of derogation from Article 27, the right to use the property shall be subject to a tax if the transferor applies for this activity to the taxable person. The taxable amount shall apply only to the property referred to in the application or its part. The taxable amount shall be subject to the constant use of the property in respect of the activity referred to in Chapter 10, or that the property is used by the State, by the university or by Article 5 of the Polytechism Code, as referred to in Article 1 of the University Act. Of a professional university company. (12.12.2014/1091)

L to 1091/2014 (1) entered into force on 1 January 2015. The previous wording reads:

By way of derogation from Article 27, the right to use the property shall be subject to a tax if the transferor applies for this activity to the taxable person. The taxable amount shall apply only to the property referred to in the application or its part. The taxable person shall require that the property be used continuously for the activities eligible for the deduction referred to in Chapter 10, or that the property is used by the State, the university or the private college referred to in Article 1 of the University Act. (08.11.2011)

L to 762/2013 (1) entered into force on 1 January 2014. The previous wording reads:

By way of derogation from Article 27, the right to use the property shall be subject to a tax if the transferor applies for this activity to the taxable person. The taxable amount shall apply only to the property referred to in the application or its part. The taxable amount shall be subject to the constant use of the property in respect of the activity referred to in Chapter 10, or that the property is used by the State or by the university referred to in Article 1 of the University Act. (29/122009/1740)

The taxable person referred to in paragraph 1 shall be subject to the condition that the transferee also applies to the taxable person if the right to use the property is still granted by the transferee. (13,1239)

A real estate limited company which, on the basis of its shares, uses or leases any part of the property controlled by its owner, may only apply to the taxable person if the shareholder has the right to fully deduct the tax contained in the consideration. Or, if the shareholder is a State, a university or a professional university company within the meaning of Article 5 of the University Act. (12.12.2014/1091)

L to 1091/2014 (3) entered into force on 1 January 2015. The previous wording reads:

A real estate limited company which, on the basis of its shares, uses or leases any part of the property controlled by its owner, may only apply to the taxable person if the shareholder has the right to fully deduct the tax contained in the consideration. Or if a partner is a State, a university or a private college within the meaning of Article 1 of the University Act. (08.11.2011)

L to 762/2013 (3) entered into force on 1 January 2014. The previous wording reads:

A real estate limited company which, on the basis of its shares, uses or leases any part of the property controlled by its owner, may only apply to the taxable person if the shareholder has the right to fully deduct the tax contained in the consideration. Or if the partner is a State or a university referred to in Article 1 of the University Act. (29/122009/1740)

As far as the property company and its shareholder are concerned, the above is also applicable to other limited companies and cooperatives whose activities are aimed at controlling the property, as well as their shareholders and members.

Use of certain services relating to real estate (23.11.2007)
ARTICLE 31

The construction service shall also be deemed to have been used for own use when:

(1) the trader constructs or builds on a land under its control for the purpose of selling a building or a permanent structure;

(2) the trader sells a restructuring-related construction service to a housing or real estate company in which it controls the contract award.

Even if the trader, as referred to in paragraph 1, does not sell construction services to third parties, he or she shall pay a tax for the construction of the construction service for his own use as provided for in Article 22.

Construction services are:

(1) building and repair work on the property and delivery of goods placed in the context of work;

(2) the planning, supervision and other comparable services related to the work referred to in paragraph 1.

Article 31a (29.12.1994/14)

The construction service shall be deemed to have been used for its own use, even where the trader, which sells construction services to third parties or carries out the activities referred to in Article 31, carries out the service to a non-deductible service.

ARTICLE 32

A real estate management service shall be deemed to have been made available for own use, even when the property owner or the holder of the property itself carries out the service to the property if the property is used for purposes other than that of the deduction.

No tax shall be payable by the owner or holder of the property if:

(1) he uses the property primarily as a dwelling; or

(2) The wage costs incurred in the course of his calendar year for the purchase of real estate services, together with social costs, do not exceed eur 50 000.

(29.10.2010)

Real estate management services are:

1) construction services within the meaning of Article 31;

2) property cleaning and other property management, as well as economic and administrative services of the property.

§ 33 (23.11.2007)

Construction services for the construction or renovation of a property shall also be deemed to have been used for their own use when the trader, State or municipality in situations other than those referred to in Article 31 (1) (1) The property before it has been introduced after completion of the construction service.

The tax shall not be carried out on its own use as referred to in paragraph 1 of the construction service itself, in respect of wage costs and related social costs, if:

(1) the wage costs incurred in respect of property management services carried out during the calendar year, together with social costs, do not exceed eur 50 000; and

(2) the trader has not sold construction services to third parties or engaged in activities within the meaning of Article 31 (1) during the construction of the construction service.

(29.10.2010)
§ 33a (30.12.2010/1392)

Article 33a has been repealed by L 30.12.2010/1392 .

Postal service (29 APRIL 2011/417)
§ 33b (29 APRIL 2011/417)

Tax shall not be performed in the postal service (415/2011) And the universal service provider of the universal service referred to in ÅFS 60/2007 on postal services.

However, the tax must be carried out on the sale of a service whose terms have been individually negotiated.

Health and medical care
§ 34

There is no tax on the sale of health and medical services.

In addition, no tax is carried out when the care practitioner, in the course of treatment, supplies services and goods normally associated with the treatment.

ARTICLE 35

Health and medical care is defined as the state of health of the person, the ability to function and work, or measures to restore or maintain health, function and work, where the question is:

(1) treatment in a health care unit maintained by the State or municipality, or by law on private health care; (152/90) Treatment;

(2) a care provided by a healthcare professional who carries out its activities under the law of the law or is registered under the law.

§ 36

Nor is the tax payable on the sale of the following services and goods:

(1) medical transport, in particular by means of a means of transport equipped for that purpose;

(2) health and medical research and laboratory services;

(3) Dental prostheses sold by dentists, dental technicians or special dental technicians and dental technicians;

(4) breast milk, human blood, human organs and human tissues; (29.12.1995-1767)

(5) immediate medical and medical goods and services provided by a health care provider or a health professional within the meaning of Article 35 (2) of the private health service; Shall be entrusted to another healthcare provider or to a health care professional. (29.12.1995-1767)

Social services
ARTICLE 37

The tax is not carried out in the form of social welfare services and goods.

ARTICLE 38

Social care refers to activities carried out by the State or municipality and by the social services provider, supervised by the social services, for the care of children and young people, of the day care of children, On the care of the elderly, the care of the mentally disabled, the services of disabled persons and support measures, substance abuse and other such activities.

Education
ARTICLE 39

There is no tax on the sale of the training service.

Nor shall the tax be carried out when the training practitioner, in the course of training, gives the trainee the usual services and goods in the course of training.

However, there is no tax on catering or catering services to an educational institution when the service takes place in the course of training and the service is normally linked to training. (29.12.2009)

ARTICLE 40

The term 'educational service' means education, vocational training, higher education and the basic teaching of art, which is organised under the law, or is assisted by state resources.

Spiritual assistance (08.11.2011)

L to 761/2013 The interim heading entered into force on 1 January 2014.

Article 40a (08.11.2011)

The tax shall not be made available to staff from religious or philosophical institutions for the purpose of providing spiritual assistance in connection with the activities referred to in Articles 34, 37 or 39.

L to 761/2013 Article 40a entered into force on 1 January 2014.

Financial services
ARTICLE 41

There is no tax on the sale of financial services.

ARTICLE 42

The financial service shall be:

(1) the acquisition of repayable funds from the public and other borrowings;

2) credit and other forms of financing;

(3) credit management by the creditor;

(4) payment transactions;

(5) currency exchange;

(6) securities trading;

7) guarantee operations. (20.4.2000/391)

Paragraph 8 has been repealed by L 20.4.2000. .

Paragraph 2 has been repealed by L 27.5.1994/377 .

Securities transactions refer to the sale and brokering of shares and other comparable shares, claims and derivative contracts, including when they are not based on a document.

ARTICLE 43 (29.12.1994/14)

A financial service shall not include the sale or transfer of a security which, alone or in combination with other securities, provides the right to manage a designated room or property, or the part of the property.

Investment gold (10.1999/940)
Article 43a (10.1999/940)

The tax shall not be carried out on the sale and brokering of investment gold.

Paragraph 1 shall also apply to the sale and brokering of an agreement on the transfer of investment gold.

Article 43b (10.1999/940)

A gold bar or disc with a weight approved in gold markets shall be considered as an investment angle of at least 995 per thousandth.

The investment gold shall also be regarded as a gold coin of at least 900 per thousandth,

1) which has been struck since 1800;

(2) which is or has been legal tender in the country of origin; and

(3) the normal selling price of which is not more than 80 % higher than the fair market value of gold contained in the coin.

The gold coin included in the list published in the Official Journal of the European Communities C in the Official Journal of the European Communities shall be deemed to comply with the conditions laid down in paragraph 2 for the year in force.

Paragraph 59 (1) shall not apply to the gold coin referred to in paragraphs 2 and 3. (25.4.2003/325)

Article 43c (10.1999/940)

Notwithstanding the provisions of Article 43a, the sale of the investment gold to the trader shall be subject to a tax if the sales tax is chosen by the seller within the meaning of paragraph 2.

The sales tax industry can choose:

(1) the trader making the investment gold or the investment gold or other gold as investment gold; and

(2) in the course of its business, a trader normally sold for industrial purposes, if the sale is the investment gold referred to in Article 43b (1).

By way of derogation from Article 43a, investment gold shall be subject to a tax if:

(1) the seller of the investment gold has opted for the tax industry; and

(2) the seller of the brokerage service elects its sales tax.

The seller can choose between the sales of the tax industry. The selection of the sales tax industry shall be indicated by means of an indication of the taxable amount of the sale. (25.4.2003/325)

Insurance services
ARTICLE 44

The tax does not cover the sale and the intermediation of the insurance service.

As an insurance service, the processing of insurance claims is also considered to be an insurance service, with immediate effect on insurance related services, insurance financial services, pensions and insurance allowances, calculation, and Decision-making services, the provision of services for the provision of pensions and insurance benefits, the provision of pension, pension and pension insurance services and insurance related damage control services.

Prepayments and certain intellectual property rights
ARTICLE 45

No tax shall be carried out:

1. On the remuneration of an artist or other public performer and an athlete;

(2) the sale of the performance of the performer referred to in paragraph 1 to the organiser of the event;

(3) the presentation by the performer referred to in paragraph 1 of the surrender or reimbursement of the right to voice or image storage;

(4) copyright law (104/1961) The surrender of the right referred to in paragraphs 1, 4 or 5, or compensation received on the basis of the right;

(5) in situations referred to in Article 19a, 26, 26a, 26 (a) or 47a of the copyright law rights law.

(28.11.2008/758)

The tax exemption referred to in paragraph 1 (3) and (4) shall not apply to the image, advertising, map or preparation used, the automatic data-processing system or the computer programme, or the film, The right to submit a video programme or any other programme. (29.12.1995-1767)

The tax exemption referred to in paragraph 1 (3) to (5) shall not apply to the award of the rights of an organisation representing the rightholders of a copyright or to the right to compensation. (28.11.2008/758)

ARTICLE 46 (12/122002/1071)

Article 46 has been repealed by L 11.12.2002/10 .

Some associations (29.12.1994/14)
Article 46a (17,1995/347)

Article 46a has been repealed by L 17.3.1995/347 .

ARTICLES 47 TO 54

Articles 47 to 54 have been repealed by L 16.12.1994/1218 .

Edition of the edition of the Official Journal (212.2011/1202)
ARTICLE 55 (212.2011/1202)

Article 55 has been repealed by L 2.12.2011202 .

ARTICLE 56

The tax shall not be carried out at least four times a year from the sale of the print of a newspaper or magazine to a public interest entity which publishes a newspaper mainly for its members or shareholders or for members of its members or shareholders, and Which does not cover the publication or sale of newspapers or magazines in the form of a business.

ARTICLE 57 (29.12.1994/14)

§ 57 has been repealed by L 29.12.1994/1486 .

Water vessels (29.12.1994/14)
ARTICLE 58 (29.12.1994/14)

The tax shall not be carried out on the sale, hire or chartering of vessels with a maximum length of 10 metres in length and are not primarily designed for pleasure or sport. (29.12.1995-1767)

In addition, the tax shall not be carried out on the tax-free water vessels referred to in paragraph 1, as well as the supply of goods to be harvested from such a vessel, as well as from the sale of the goods placed on the ship in connection with work and work.

Other goods and services
ARTICLE 59

The tax shall not be sold on the sale of the following goods and services:

(1) banknotes and coins which are fair payment instruments, with the exception of banknotes and coins whose selling price is determined by their collection or metal value;

2) In the case of raffle (552/92) The organisation and brokering of the lotteries referred to in paragraph 1 (1), as well as the release of the holding machine or equipment required for the purposes of the said loan, or the holding required by the game; (27.5.1994/376)

(3) facilities for the opening and treatment of burial and other services related to the funeral activities provided by the general funeral director;

(4) the sale of gold to the central bank; (29.12.1994/14)

(5) deaf interpretation services; (16,1994/1218)

6) own-picked, wild berries and mushrooms, which are sold as such from a place other than a specific point of sale. (16,1994/1218)

ARTICLE 60 (29.12.1994/14)

The tax shall not be sold on the sale of goods and services when the seller is a blind person whose activities consist exclusively of sales of goods or services supplied by him, if he does not use In the case of assistants, other than the spouse or 18 years younger and more than one other person.

§ 60a (08.11.2011)

A tax shall not be carried out on the sale of a service by an independent consortium to its members if:

(1) carry out activities which do not justify a deduction or do not take the form of a business;

(2) the service is immediately necessary for the activities referred to in paragraph 1; and

3) the consideration of the service is the share of each member's share of the common costs.

Paragraph 1 shall not apply where the tax exemption is liable to distort competition.

L to 761/2013 Article 60a entered into force on 1 January 2014.

Goes and services covered by reduction restrictions
ARTICLE 61

No tax shall be made on the sale of the goods and services in use in a non-deductible way.

§ 62 (23.06.2005)

§ 62 has been repealed by L 23.6.2005/453 .

CHAPTER 5

Sales and Community acquisition in Finland (29.12.1994/14)

General provision of sales of goods (29.12.1994/14)
ARTICLE 63 (29.12.1994/14)

The goods are sold in Finland if the goods are here when it is handed over to the buyer.

The goods to be transported to the purchaser have been sold in Finland, provided that the goods are here when the seller or other person begins to transport, unless otherwise provided for in paragraph 3 or in Article 63a, 63b or 63d. The goods have been sold in Finland even when the goods are outside the Community at the start of transport if the vendor brings it to Finland for sale. (29.10.2004)

The goods which are transported from one Member State to another and which are installed or assembled by the vendor are sold in Finland if the installation or assembly work is carried out here.

Distance selling
Article 63a (29.12.1994/14)

The sale of goods shall also be deemed to take place in Finland where the seller or other seller, on behalf of the seller, is transported from another Member State to Finland. The goods shall be deemed to have been transported from another Member State, even where the transport begins outside the Community if the transport takes place through the Member State in which the goods were imported.

Paragraph 1 shall apply only if the purchaser is a person whose purchase does not constitute a Community acquisition under Articles 26c and 26f.

Paragraph 1 shall not apply to the extent to which the sale to Finland referred to in paragraphs 1 and 2 does not exceed eur 35 000 per calendar year, excluding the amount of the tax, except for the sale referred to in paragraphs 5 and 6, where such sales The total amount has been up to eur 35 000 in the previous year. (26.10.2001/915)

However, paragraph 1 shall apply irrespective of the number of sales, if the seller has made an application to the tax authorities of the country of origin of the application that the sales referred to in this Article are taxed instead of the country of origin. In the end country.

The provisions of this Article shall not apply to:

(1) the sale of new means of transport as referred to in Article 26d; (13.11.2009)

(2) the sale of goods installed or assembled by the vendor in Finland; (29.10.2004)

(3) the sale of a good which has been subject to a procedure similar to that referred to in Article 79a in the State of origin of the transport; and (29.10.2004)

(4) the sale of electricity, natural gas, or heating and cooling, supplied through a natural gas network or a natural gas network in the territory of the Union, and heat and refrigeration. (30.12.2010/1392)

Paragraph 1 shall apply to the sale of excise goods only where the buyer is a private person. Such sales shall be subject to paragraph 1, irrespective of the volume of sales.

Article 63b (29.12.1994/14)

The sale of goods shall not be considered to take place in Finland if the seller or other seller, on behalf of the seller, is transported from Finland to another Member State.

Paragraph 1 shall apply only if the buyer is:

(1) a trader whose activity in his own country does not justify any deduction or refund;

(2) a legal entity which is not a trader;

(3) a trader who is subject to a standard payment procedure for primary production in his own country; or

4) private person.

However, paragraph 1 shall apply only if the intra-Community acquisitions of the purchaser referred to in paragraph 2 (1) to (3) do not exceed the subdivision of the Community acquisitions tax applicable in the Member State concerned and has not applied for his procurement. Taxable person.

Paragraph 1 shall apply only to the extent to which the sales referred to in paragraphs 1 to 3 preceding the end of the transport of the goods in a calendar year exceed the lower limit applicable in that State if such sales are: In the previous year, not more than the lower limit.

However, paragraph 1 shall apply irrespective of the number of sales if the seller has submitted an application to the Fiscal Administration under paragraph 6. (13.11.2009)

The tax administration, on application by the seller, shall decide that the sale of the goods within the meaning of this Article shall be taxed in the State of the end of the transport, not in Finland, even if the sales volume falls below the threshold referred to in paragraph 4. The decision shall be valid for the period specified in the seller's application, but at least two calendar years. (13.11.2009)

The provisions of this Article shall not apply to:

(1) the sale of new means of transport as referred to in Article 26d; (13.11.2009)

(2) the sale of goods installed or assembled by the vendor in the State of expiry; (29.10.2004)

(3) the sale of the goods subject to the procedure referred to in Article 79a; and (29.10.2004)

(4) the sale of electricity, natural gas, or heating and cooling, supplied through a natural gas network or a natural gas network in the territory of the Union, and heat and refrigeration. (30.12.2010/1392)

Paragraph 1 shall apply to the sale of excise goods only where the buyer is a private person. Such sales shall be subject to paragraph 1, irrespective of the volume of sales.

Sales in transport in the Community
Article 63c (29.12.1994/14)

The sale of goods carried out on board a water or aircraft or on a train in transit within the Community shall be deemed to occur in Finland only when the place of departure of the transport is present.

Passenger transport within the territory of the Community means the carriage between the place of departure and destination, which does not include a stop outside the Community. The return transport shall be considered as separate transport.

The place of departure of personal transport means a place where passengers may be able to board passengers in the Community for the first time. The destination of the passenger transport shall be the place where the last time the means of transport of the means of transport within the Community is to leave passengers.

If the means of transport stops between the place of departure and the destination outside the Community, the last destination for the pre-stop transport shall be considered as the last destination in the Community, and the first place of departure as the place of departure Place of departure within the Community.

Sale of gas or heat and refrigeration supplied through electricity and the network (30.12.2010/1392)
Article 63d (30.12.2010/1392)

The electricity supplied through a natural gas network or a natural gas network located in the Union territory, as well as the heat and cooling transmission through the heating and cooling network, sold to the taxable dealer, have been sold in Finland if: The taxable dealer has a fixed establishment here to which the goods are supplied. If these goods are not delivered to a fixed location in Finland or elsewhere, their sale has taken place in Finland if the business of the taxable dealer's business is located here. (27 JUNE 2014/505)

L to 505/2014 (1) entered into force on 1 January 2015. The previous wording reads:

The electricity supplied through a natural gas network or a natural gas network located in the Union territory, as well as the heat and cooling transmission through the heating and cooling network, sold to the taxable dealer, have been sold in Finland if: The taxable dealer has a fixed establishment here to which the goods are supplied. If these goods are not delivered to a fixed location in Finland or elsewhere, their sale has taken place in Finland if the taxable dealer has its registered office here.

The electricity supplied through a natural gas network or a natural gas network located within the territory of the Union, as well as the heat and refrigeration supplied through the heating and cooling network, which are not sold to the taxable dealer, have been sold in Finland, If the buyer actually consus them here. If the purchaser does not actually consume or part of the goods, the goods which are not consumed shall be deemed to have been consumed in Finland if the purchaser has a fixed establishment to which the goods are supplied. If these goods are not delivered to a fixed location in Finland or elsewhere, the purchaser shall be deemed to have consumed the goods in Finland if the purchaser's business is domiciled here. (27 JUNE 2014/505)

L to 505/2014 (2) entered into force on 1 January 2015. The previous wording reads:

The electricity supplied through a natural gas network or a natural gas network located within the territory of the Union, as well as the heat and refrigeration supplied through the heating and cooling network, which are not sold to the taxable dealer, have been sold in Finland, If the buyer actually consus them here. If the purchaser does not actually consume or part of the goods, the goods which are not consumed shall be deemed to have been consumed in Finland if the purchaser has a fixed establishment to which the goods are supplied. If these goods are not delivered to a fixed location in Finland or elsewhere, the purchaser shall be deemed to have consumed the goods in Finland if the buyer has its registered office here.

For the purposes of this Article, a taxable dealer means a trader whose principal activity as regards purchases of gas, electricity and heat and refrigeration is the resale of the products in question and whose own consumption is The products are very limited.

Community acquisition
Article 63e (29.12.1994/14)

The Community acquisition of goods has taken place in Finland if the goods to be transported to the purchaser are here at the end of the journey.

Article 63f (29.12.1995-1767)

The intra-Community acquisition of a commodity shall be deemed to take place in Finland, even where the purchaser has used the VAT identification number assigned to the Community acquisition in Finland and the transport of goods has started in another Member State, unless the purchaser shows that the Community acquisition is: Or that he/she has fulfilled his reporting obligations relating to intra-Community acquisition in the Member State where the goods were completed.

Article 63g (29.12.1994/14)

The intra-Community acquisition of a commodity shall be considered as referred to in Article 63f of the taxable amount in the State of origin of the goods, including when: (20.5.2005)

(1) the buyer is a trader whose business is not domiciled in the State of End of transport and does not have a fixed establishment there; (27 JUNE 2014/505)

L to 505/2014 Paragraph 1 entered into force on 1 January 2015. The previous wording reads:

(1) the buyer is a trader whose registered office is not in the State of origin of the transport and does not have a fixed establishment there;

(2) the purchaser has purchased the goods for further sale in the State of expiry;

(3) the following buyer is the trader or any other legal person other than the trader who is registered in the State of origin of the transport in the taxable person's register;

(4) the goods have been transported directly from a Member State other than Finland to the purchaser of the purchaser;

(5) the invoice for the sale of the purchaser is in accordance with the provision of Article 209a of the State of establishment of the buyer or, if the following purchaser has drawn up the invoice; and (29.06.2012)

(6) the purchaser has fulfilled the reporting obligations laid down in Article 162 e. (7.8.2009/605)

General provisions on sales of services (13.11.2009)
ARTICLE 64 (13.11.2009)

For the purposes of the provisions on the country of sale of services:

(1) the trader, who also carries out activities other than the sale of goods or services in the form of a business, shall be regarded as a trader for all services rendered to him;

(2) the legal person entered in the taxable person's register shall be regarded as a trader.

ARTICLE 65 (27 JUNE 2014/505)

The service provided to the trader, acting in that capacity, has been sold in Finland if it is handed over to a fixed establishment in the place where the buyer is located, unless otherwise specified below. If such a service is not transferred to a fixed establishment, it has been sold in Finland if the purchaser's business is located here.

L to 505/2014 Article 65 entered into force on 1 January 2015. The previous wording reads:

ARTICLE 65 (13.11.2009)

The service provided to the trader, acting in that capacity, has been sold in Finland if it is handed over to a fixed establishment in the place where the buyer is located, unless otherwise specified below. If such a service is not transferred to a fixed establishment, it has been sold in Finland if the buyer has its registered office here.

ARTICLE 66 (27 JUNE 2014/505)

The service provided to the trader other than the trader has been sold in Finland if it is handed over from a permanent establishment situated here, unless otherwise specified below. If such a service is not handed over from a fixed establishment, it has been sold in Finland if the seller's business is located here.

L to 505/2014 Article 66 entered into force on 1 January 2015. The previous wording reads:

ARTICLE 66 (13.11.2009)

The service provided to the trader other than the trader has been sold in Finland if it is handed over from a permanent establishment situated here, unless otherwise specified below. If such a service is not handed over from a fixed establishment, it has been sold in Finland if the seller has its registered office here.

Article 66a (13.11.2009)

Article 66a has been repealed by L 13.11.2009 .

Real estate services (13.11.2009)
§ 67 (13.11.2009)

Real estate services have been sold in Finland if the property is located here.

Services include, inter alia, expert and real estate services, tourist accommodation, access to fixed assets and construction services.

Articles 67a-67b

§ 67 a-67b has been repealed by L 13.11.2009 .

Transport services (13.11.2009)
ARTICLE 68 (13.11.2009)

The passenger transport service has been sold in Finland if it is carried out here.

§ 68a (13.11.2009)

§ 68a has been repealed by L 13.11.2009 .

ARTICLE 69 (13.11.2009)

The goods transport service supplied to the trader other than the trader has been sold in Finland if it is carried out here.

§ 69a (13.11.2009)

By way of derogation from Article 69, the intra-Community transport of goods not released to the trader has been sold in Finland if the place of departure is here.

Community transport of goods Means the transport of goods in which the place of departure and arrival is located in different Member States.

Baseline Means the place where the carriage of goods begins, without taking into account the distance travelled to the place where the goods are located. On the site of arrival Means the place where the carriage of goods ends.

Transport-related services and services to movable property (13.11.2009)
Article 69b (13.11.2009)

Services supplied to a trader other than the trader have been sold in Finland if they are carried out here:

(1) loading, handling, unloading and other services related to the carriage of goods;

2) the assessment of the movable object and the performance of such an article. (29.06.2012)

Renting of means of transport (13.11.2009)
Article 69c (13.11.2009)

The short-term rental service of the means of transport has been sold in Finland if the means of transport are made available to the purchaser.

The non-short-term rental service provided to the trader other than the short term rental service has been sold in Finland if the buyer is established here or the buyer is domiciled or habitually resident here. (27 JUNE 2014/505)

L to 505/2014 (2) entered into force on 1 January 2015. The previous wording reads:

Non-short-term transport equipment other than the short-term rental service provided to the trader has been sold in Finland if the service is delivered to the permanent establishment of the buyer or, unless the service is handed over to the permanent establishment, the buyer Domicile is here.

Non-short-term rental services other than the short-term rental service provided to the trader in Finland have been sold in Finland if the water vessel is supplied to the purchaser at the disposal of the purchaser and delivered to the seller From a place of residence or a fixed establishment. (27 JUNE 2014/505)

L to 505/2014 (3) entered into force on 1 January 2015. The previous wording reads:

Non-short-term rental services other than the short-term rental service provided to the trader in Finland have been sold in Finland if the water vessel is supplied to the purchaser here and disposed of at the place of residence of the seller or From a fixed location.

The non-short-term rental service provided to a non-trader, other than a short-term rental service, has not been sold in Finland if such a vessel is supplied to the purchaser in another State and is supplied by the seller in this case. The place of residence or fixed establishment of the business in the State. (27 JUNE 2014/505)

L to 505/2014 (4) entered into force on 1 January 2015. The previous wording reads:

The non-short-term rental service provided to a non-trader, other than a short-term rental service, has not been sold in Finland if such a vessel is supplied to the purchaser in another State and is supplied by the seller in this case. From a place of residence or a fixed establishment situated in a State.

For the purposes of this Article, short term means the continuous management or use of the means of transport for a maximum period of 30 days and for water vessels for a maximum of 90 days.

Cultural, entertainment and other similar services (13.11.2009)
Article 69d (13.11.2009)

The right to access to the educational, scientific, cultural, cultural, entertainment and sporting events, fairs and exhibitions, exhibitions and other similar events, as well as access to an immediate service, have been sold in Finland if the opportunity arises. Will be held here.

Services supplied to the trader, other than those relating to education, scientific services, cultural, entertainment and sporting events, fairs and exhibitions and other similar services, and their organisation, are sold In Finland, if action is taken here.

Restaurant and catering services (13.11.2009)
Article 69e (13.11.2009)

The restaurant and catering service has been sold in Finland if it is performed here, unless otherwise provided for in Article 69f.

Article 69f (13.11.2009)

A restaurant and catering service carried out on board a water or aircraft or on a train within the Community has been sold in Finland if the place of departure is here.

Travel agency services (13.11.2009)
Article 69g (27 JUNE 2014/505)

A travel agency service, as referred to in Article 80, has been sold to the trader in Finland if it is handed over from a permanent establishment situated here. If such a service is not handed over from a fixed establishment, it has been sold in Finland if the seller's business is located here.

L to 505/2014 Article 69g entered into force on 1 January 2015. The previous wording reads:

Article 69g (13.11.2009)

A travel agency service, as referred to in Article 80, has been sold to the trader in Finland if it is handed over from a permanent establishment situated here. If such a service is not handed over from a fixed establishment, it has been sold in Finland if the seller has its registered office here.

Immaterial services (13.11.2009)
Article 69h (13.11.2009)

In Finland, where the service is delivered to a purchaser who is established outside the Community or whose registered office or usual place of residence is outside the Community, the service is not sold to the trader. (27 JUNE 2014/505)

L to 505/2014 (1) entered into force on 1 January 2015. The previous wording reads:

In Finland, where a service is handed over to a permanent establishment outside the Community or, unless the service is handed over to a permanent place of business, the buyer is domiciled in Finland where the service is not sold in Finland. Outside the community.

The services referred to in paragraph 1 shall be:

(1) the disclosure of copyright, patents, licences, trade marks and other rights;

(2) advertising and advertising services;

3) consulting, product development, planning, accounting, accounting, accounting, writing, drawing and translation services, legal services and other services;

(4) automatic data processing and the planning and programming service of the computer programme or system;

(5) disclosure of information;

(6) financial and insurance services, with the exception of rental of deposit boxes;

7) the hiring of labour;

(8) the rental of the movable item, with the exception of the rental of the means of transport;

(9) the obligation to exercise, in whole or in part, the exercise of the right referred to in paragraph 1 or the pursuit of a particular business;

(10) access to a natural gas network in the territory of the Union or to the connected network, the electricity network or the heat and cooling network, the transmission and distribution of electricity, gas, heat and cooling, and other Services directly related to these activities. (30.12.2010/1392)

Radio and television broadcasting services, electronic services and telecommunications services (13.11.2009)
Paragraph 69i (27 JUNE 2014/505)

The radio and television broadcasting service, the electronic service or telecommunications service, other than the trader, has been sold in Finland where the service is handed over to the buyer who is established in Finland or whose registered office or permanent Habitual residence in Finland.

L to 505/2014 Article 69 i entered into force on 1 January 2015. The previous wording reads:

Paragraph 69i (13.11.2009)

The provisions of Article 69h (1) shall also apply to radio and television broadcasting, electronic service and telecommunications services supplied to the trader.

The service referred to in paragraph 1 has also been sold in Finland where:

(1) the seller's fixed establishment from which the service is supplied, or where the service is not provided for a fixed establishment, the seller shall have its registered office outside the Community;

(2) the buyer is other than the trader; and

(3) the service shall be delivered to a permanent establishment in Finland or, unless the service is delivered to a permanent place of business, the buyer shall have its registered office in Finland.

Article 69j (13.11.2009)

Electronic services Means the following electronically supplied services:

(1) the transmission and hosting (hosting) of the websites and the operation of programmes and equipment;

(2) transmission and updating of software;

(3) the transmission of images, scriptures and data and the provision of databases;

(4) the provision of music, films and games, including games of chance or gambling, as well as political broadcasts and events, cultural, artistic, sporting, scientific or entertainment events and events;

5) the provision of distance learning services;

(6) services such as those referred to in paragraphs 1 to 5.

(27 JUNE 2014/505)

L to 505/2014 (1) entered into force on 1 January 2015. The previous wording reads:

Electronic services Means the following electronically supplied services:

(1) the transmission and hosting (hosting) of the websites and the operation of programmes and equipment;

(2) transmission and updating of software;

(3) the transmission of images, scriptures and data and the provision of databases;

(4) the transmission of music, films and games, including games of chance or gambling, as well as political broadcasts and events and events, cultural, artistic, sporting, scientific or entertainment events and events;

5) the provision of distance learning services;

(6) services such as those referred to in paragraphs 1 to 5.

The service is not regarded as an electronic service solely on the grounds that the provider of the service and the buyer are connected by e-mail.

Article 69k (13.11.2009)

Teleservice Means a service aimed at the transmission, transmission and receipt of signals, written or descriptive messages, voice messages or data as conductors, radio, optical or other electromagnetic means As well as the granting or transfer of such transmission, transmission or reception capacity, as well as the provision of access to global information networks.

Arbitration services (13.11.2009)
Article 69 l (13.11.2009)

The brokering service provided to the trader, other than the trader, has been sold in Finland if the service or the goods were sold here.

CHAPTER 6

Taxation of international trade (29.12.1994/14)

Selling of goods
ARTICLE 70

The following sales shall not be carried out:

(1) the sale of the goods when the vendor or any other person on his behalf carries the goods outside the Community;

(2) the sale of goods where an independent transport undertaking carries the goods from the purchaser directly outside the Community;

(3) the sale of goods to a foreign trader who is not a taxable person in Finland and who is collecting the goods from the country to take it immediately outside the Community without using it here;

(4) the sale of goods to a foreign buyer who is not a taxable person in Finland, provided that the goods are supplied on his behalf and charged to the trader for the purpose of carrying out his or her work and to continue to be provided outside the Community;

(5) the supply of goods to a foreign trader who is not a taxable person in Finland under a guarantee or other equivalent commitment;

(6) the sale of an aircraft, its spare part or equipment, or the sale of an aircraft to the use of an aircraft for which it is principally engaged in international air transport; (22.12.2009)

(7) the sale of goods for sale on a professional international carriage or on board an aircraft, as well as the sale of such a vessel to passengers travelling abroad, unless otherwise specified in paragraph 2; (22.12.2009)

(8) the sale of goods for the purpose of equipping a water vessel in professional international traffic. (22.12.2009)

Paragraphs 9 to 10 have been repealed by L 29.12.1997-1767 .

The tax shall be carried out on the sale of goods to be taken in baggage on board a water or aircraft if the sale takes place during the passenger transport referred to in Article 63c. (24.6.1999)

Paragraph 1 shall not apply to the sale of electricity, natural gas, or heat and refrigeration supplied through a natural gas network located in the Union or through a combined system of heat and cooling. (30.12.2010/1392)

Article 70a (24.6.1999)

Article 70a has been repealed by L 24.6.1999/763 .

Article 70b (27 JUNE 2014/505)

The tax is not carried out on a traveller's personal luggage for the sale to a traveller whose registered office or habitual residence is neither in the Community nor in Norway, provided that the goods which have been exported are not used. Within three months of the date of the sale, and if the consideration charged to the traveller is at least EUR 40. The decree of the Council of State provides further details of how the report should be provided. (20.3.2015/251)

L to 251/2015 (1) entered into force on 1 July 2015. The previous wording reads:

The tax shall not be carried out on the sale of goods to a passenger whose registered office or habitual residence is neither in the Community nor in Norway, if he is settled, as provided for by the decree of the Council of State, to export the goods Unused from the Community within the next three months and if the consideration charged to the passenger is at least EUR 40.

The tax shall not be carried out on the sale of a group of goods, in accordance with the usual package, to a person domiciled or habitually resident in Norway and who, in connection with the direct sale, has exported goods to Norway and paid for the goods At the time of importation of vat. In addition, the sale price of the goods or group of goods without tax is at least EUR 170.

The tax shall not be carried out in the warehouse referred to in Article 99 or in the warehouse referred to in Article 72 (j) of the Customs Code referred to in Article 99 of the Customs Code referred to in Article 99 of the Customs Code. To the passenger. However, for a person domiciled or habitually resident in Norway, only alcoholic beverages, tobacco products, chocolate and confectioners, fragrances, cosmetic products and toilet preparations are to be sold without tax. (20.3.2015/251)

L to 251/2015 The amended paragraph 3 entered into force on 1 July 2015. The previous wording reads:

The tax shall not be carried out in the warehouse referred to in Article 99 of the Customs Code referred to in Article 99 or in the warehouse referred to in Article 72 (j) of the Customs Code within the meaning of Article 99 of the Customs Code. However, for a person domiciled or habitually resident in Norway, only alcoholic beverages, tobacco products, chocolate and confectioners, fragrances, cosmetic products and toilet preparations are to be sold without tax.

L to 505/2014 Article 70b entered into force on 1 January 2015. The previous wording reads:

Article 70b (29.12.1995-1767)

The tax shall not be made from the sale of goods to a passenger whose head office is neither in the Community nor in Norway, if he is determined, as provided for by the decree of the Council of State, of the goods exported from the Community Within the next three months and if the consideration charged to the passenger is at least EUR 40. (26.10.2001/915)

The tax is not carried out on the sale of a group of goods or of a whole to a person whose registered office is in Norway and who, in connection with the direct sale, has exported goods to Norway and has paid vat there. In the context of import. In addition, the sale price of the goods or group of goods without tax is at least EUR 170. (26.10.2001/915)

The tax shall not be carried out in the warehouse referred to in Article 99 of the Customs Code referred to in Article 99 or in the warehouse referred to in Article 72 (j) of the Customs Code within the meaning of Article 99 of the Customs Code. However, for a person domiciled in Norway, only alcoholic beverages, tobacco products, chocolate and confectioners, fragrances, cosmetic products and toilet preparations are sold. (24.6.1999)

Service sales
ARTICLE 71 (29.12.1994/14)

The following sales shall not be carried out:

(1) For the carriage of goods not covered by the transit procedure outside the Community or in the internal transit procedure, and the loading and unloading services immediately associated with the carriage of goods covered by the transit procedure, and The sale of other services; (29.12.1995-1767)

(2) the sale of the services of transport, loading and unloading and other goods related to the importation of goods, where the value of the service is, according to Article 91, included in the taxable amount of the imported goods; (29.12.1995-1767)

(3) the sale of service on a professional international traffic or on an aircraft to passengers and the sale of a service for the immediate needs of such a water vessel or its cargo; (22.12.2009)

(4) the rental or sale of an aircraft, its spare part or equipment, the sale of an aircraft, the sale of an aircraft or any other service for the immediate needs of the aircraft or its cargo, for the use of a business which: The principal activity of the payment is international air transport; (22.12.2009)

(5) the sale of a supply of goods, if the seller, the buyer's foreign trader, who is not a taxable person in Finland, or another of their orders, takes the goods immediately outside the Community without using it here;

Paragraph 6 is repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015. The previous wording reads:

(6) the sale of repair work on goods under a guarantee or any other equivalent commitment to a foreign trader who is not a taxable person in Finland;

Paragraph 7 has been repealed by L 19 JUNE 1997/585 .

Paragraph 8 has been repealed by L 29.4.2011/4 .

(9) the sale of a travel agency service within the meaning of Article 80 (hereinafter referred to as 'Article 80'), in so far as it is directly related to the supply of services and goods for the benefit of other traders outside the Community; (29.12.1995-1767)

(10) the sale of the intra-Community transport referred to in Article 69 (a) relating to the transport of goods to the Azores or Madeira; (13.11.2009)

(11) a passenger transport service directly abroad or abroad; (13.11.2009)

(12) the transmission of goods and services sold under Article 58, 59 (4), 70, 70b, 71 or 72 d. (29.12.1995-1767)

Article 71a (29 APRIL 2011/417)

This tax is not made available to the seller of the postal service referred to in Article 33b for the sale of international mail services and related services.

ARTICLE 72 (13.11.2009)

The purchaser shall not pay the tax for the service referred to in Article 65 other than the rental service in so far as he has paid tax on the importation of goods connected with the service.

Community sales of goods
§ 72a (29.12.1994/14)

The tax shall not be carried out on the Community sales of the goods referred to in Article 72b.

Article 72b (29.12.1994/14)

'Community sales' shall mean the sale of a movable object if the seller, the buyer or someone else is transported to the purchaser of the article from Finland to another Member State. Before transport to another Member State, the object may be delivered to the trader for the purpose of carrying out his work.

The sale of a commodity shall be deemed to be intra-Community sales only if the buyer is a trader in a Member State other than Finland or a legal person other than the trader.

However, there is no Community sales where the buyer is the person referred to in Article 63b (2) (1) to (3),

(1) whose procurement does not exceed the taxable threshold for intra-Community acquisitions in the Member State concerned and the person has not applied for his purchases as a taxable person; or

(2) the acquisition of which, by virtue of a provision corresponding to Article 26c (3) in the Member State concerned, does not constitute a taxable entity.

(29.12.1995-1767)

The sale of new means of transport referred to in Article 26d shall also be considered as intra-Community sales where the situation referred to in paragraph 3 is concerned or where the buyer is a private person. (13.11.2009)

The sale of a commodity shall not be considered as intra-Community sales where the sale has been subject to the procedure referred to in Article 79a, or, in the case of electricity, gas or heat supplied through a natural gas network located in the territory of the Union, or The sale of heating and cooling energy supplied through the cooling network. (30.12.2010/1392)

The transfer of goods within the meaning of Article 18a shall also be considered as Community sales. (29.12.1995-1767)

Article 7c (29.12.1994/14)

The sale of excise goods shall also be considered as intra-Community sales in the context of the situation referred to in Article 72b (3) if the movement of goods complies with the procedures laid down in the excise legislation applicable in the State of expiry of the transport operation.

Some other sales
Article 72.d (29.12.1995-1767)

The tax shall not be carried out on the sale of goods and services to diplomatic and other delegations in the same situation in other Member States, to the offices of the consulate consul and to their staff, subject to the same conditions as: The tax exemption or refund shall be granted in the State of residence.

The tax shall not be carried out on the sale of goods and services to the body of the European Union or the European Atomic Energy Community, established in another Member State, on the privileges and immunities of the European Union of 8 April 1965. The Protocol, and in accordance with the conditions equivalent to that of taxation in the State of residence. (30.12.2010/1392)

The tax shall not be carried out on the sale of goods and services to international organisations other than those referred to in paragraph 2 and to the staff of the international organisations referred to in paragraph 2 and subject to the conditions and conditions laid down in The establishment or host agreement. A prerequisite for tax is that the host country has recognised the organisation as an international organisation. (30.12.2010/1392)

The tax shall not be made available to the civilian staff of the armed forces or military personnel involved in the joint defence of goods and services in another Member State in the North Atlantic Treaty Organisation. In accordance with the conditions corresponding to the needs of the messie or the canteens, as in the State of destination. The tax exemption does not apply to the country of destination. (19,1997/1265)

The conditions of taxation shall be demonstrated in the manner laid down in the Regulation.

Article 7e (19.6.1997)

A tax shall not be carried out on the sale of a motor vehicle if the purchaser is entitled to import a vehicle corresponding to the country pursuant to Article 94 (1) (20) or the right to return referred to in Article 129 (1). The conditions for taxation shall be demonstrated in the manner laid down by the Regulation.

If the purchaser of the vehicle referred to in paragraph 1 sells, rent, provide free of charge for use or otherwise dispose of the vehicle other than that of the vehicle other than the equivalent of three years after the registration of the vehicle , he shall pay the tax on which the seller has become vacant pursuant to paragraph 1. If the purchaser when he moves away from Finland before the time limit has elapsed here sells the vehicle at its disposal, he shall pay tax 1/36 for every remaining period of full or less than one month.

Paragraph 2 shall also apply to a motor vehicle acquired in accordance with Article 1 (1), whose importation or intra-Community acquisition has been tax-free. The taxable amount shall be determined on the basis of the tax on which the purchaser is exempted from import or intra-Community acquisition.

As regards the payment of the tax referred to in paragraphs 2 and 3, the tax authorities, the obligation to notify, the imposition of the tax, the preliminary ruling, the application for a change and the payment of the tax, the amount of the tax is in force.

Community acquisition of goods
Article 7f (29.12.1994/14)

The intra-Community acquisition of goods shall not be subject to any tax if:

(1) the importation of goods should not be subject to tax;

2) the sale of the goods would not be subject to a tax pursuant to Article 61 or Article 772 (1) (1) or (2) if the sale took place in Finland; (12/122002/1071)

(3) the acquirer would be entitled to a full recovery pursuant to Article 122 of the tax on the procurement and complied with the reporting obligations laid down in Article 162. (29.12.1995-1767)

Paragraph 4 is repealed by the L 29.12.1997-1767 .

Article 7g (29.12.1994/14)

In Finland, the intra-Community acquisition of goods under Article 63e shall not be subject to a tax if: (26.5.2005/331)

(1) the buyer is a foreign trader without a fixed establishment in Finland which participates in the sale of the goods; (29.06.2012)

(2) the buyer uses the VAT identification number assigned in another Member State;

(3) the buyer purchases the goods for further sale in Finland;

(4) the following buyer is the trader or any other legal person other than the trader who is registered in Finland in the taxable person's register;

(5) goods are transported directly from a Member State other than from the country of registration of the purchaser to the purchaser in Finland; and

(6) the following purchaser is liable, pursuant to Article 2a, to pay tax on subsales.

Tax exemptions for storage procedures, free zones and free warehousing (29.12.1995-1767)
Article 772 (29.12.1995-1767)

No tax shall be carried out:

(1) the sale of goods placed under the storage procedure referred to in Articles 50 or 98 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Customs Code) or referred to in Article 166 of the Customs Code Free zone or free warehouse;

(2) the importation and sale of the goods referred to in Article 72 (i), transferred to the tax storage procedure referred to in Article 72 (j);

(3) the sale of goods in the storage procedure referred to in paragraph 1, in a free zone or in a free warehouse;

(4) the sale of the goods referred to in Article 72 (i) in the tax storage procedure referred to in Article 72 (j);

(5) the sale of a service provided in a warehouse, free zone, free warehouse or in a tax warehouse referred to in Article 72 (j) within the meaning of Articles 51 or 99 of the Customs Code, provided that the service is subject to the goods referred to in paragraphs 3 or 4 above.

In the case of goods whose transfer from a free warehouse or free zone to the rest of the Community would not constitute the importation of the goods, the taxable amount referred to in paragraph 1 (1) and (3) shall be subject to the conditions laid down in Article 161 of the Customs Code , the export procedure referred to in Article.

The taxable amount of the sale referred to in paragraph 1 (3) and (4) shall be subject to the transfer of goods from the procedure, free zone or free warehouse referred to in the article. However, this shall not apply where the movement of the goods constitutes imports. (30.12.1996/1264)

The intra-Community acquisition of a commodity shall not be subject to any tax if the sale of goods under paragraph 1 (1) (1) or (2) is not subject to a tax if the sale takes place in Finland.

Paragraph 7i (29.12.1995-1767)

The goods referred to in Article 72 h (1) (2) and (4) shall be the following goods referred to in Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff:

1) tina, heading 8001;

2) Copper, headings 7402, 7403, 7405 and 7408;

3) zinc, heading 7901;

4) nickel, heading 7502;

(5) aluminium, heading 7601;

6) lead, heading 7801;

7) indium, headings ex. 8112 91 and ex. 8112 99;

(8) cereals, headings 1001 to 1005, 1006 (only unprocessed rice) and 1007-1008;

9) oil seeds and oil fruits, headings 1201-1207, coconuts, Brazil nuts and cashew nuts, 0801, other nuts 0802 and olives, 0711 20;

10) grains and seeds (including soya beans), heading 1201-1207;

(11) coffee, not roasted, headings 0901 11 00 and 0901 12 00;

12) tea, heading 0902;

(13) cocoa beans, whole or husked, raw or roasted, heading 1801;

14) raw sugar, headings 1701 11 and 1701 12;

(15) rubber, primary forms or plates, plates or strip, headings 4001 and 4002;

16) wool, heading 5101;

17) chemicals in bulk, Chapters 28 and 29;

18) mineral oils (including propane and butane, including petrochemical crude oils); headings 2709, 2710, 2711 12 and 2711 13;

19) silver, heading 7106;

20) platin (palladium, rodium), headings 7110 11 00, 7110 21 00 and 7110 31 00;

21) potatoes, heading 0701;

(22) vegetable oils and fats and their fractions, whether or not refined, but not chemically modified, of headings 1507-1515;

23) Cellulose, headings 4701-4706.

Paragraph 1 shall also apply to other goods if the goods are intended for sale to the trader for the sale of the aircraft referred to in Article 70 (1) (6), Article 70 (1) (7) and (8) and 2 For the sale of goods within the meaning of Article 70 (b) (3) or for the sale of goods to be taken into the territory of another Member State within the meaning of Article 70b (3). (27 JUNE 2014/505)

L to 505/2014 (2) entered into force on 1 January 2015. The previous wording reads:

Paragraph 1 shall also apply to other goods if the goods are intended for sale to the trader for sales referred to in Article 70 (1) (7) and (2) or Article 70b (3), or as luggage For the sale of the goods to be taken in the place referred to in Article 70b (3) to another Member State. (24.6.1999)

Article 7j (29.12.1995-1767)

For the purposes of the tax warehousing procedure, the goods in the tax warehouse referred to in Article 72 (k) shall be those goods which are not in the storage procedure referred to in Articles 50 or 98 of the Customs Code. However, the goods are not considered to be in the tax warehousing procedure if it is intended for sale at the retail stage, with the exception of the goods referred to in Article 72 (2) (2) or if it is used in storage.

Products subject to excise duty are considered to be in the tax warehousing procedure where they are: (182/2010) Paragraph 6 In the stock referred to in paragraph 5. (30.12.2010/1392)

The goods are in the tax warehousing procedure, even when they are transferred from a tax warehouse in the territory of Finland or from one warehouse to another within the meaning of paragraph 2.

Article 7k (29.12.1995-1767)

The tax-free storage of the authorisation shall be given by the Tax Administration. The authorisation decision lays down the conditions for the holding of storage. The tax administration may require the imposition of a security tax. (11.06.2010/529)

A trader may be accepted as a stock keeper, who, on behalf of his financial circumstances and otherwise, is suitable.

Approval may be withdrawn if the conditions for authorisation no longer exist or where the conditions for authorisation have not been complied with.

The tax administration lays down more precise conditions for the holding of storage. (11.06.2010/529)

Article 72 l (29.12.1995-1767)

The tax shall be carried out in accordance with the procedure referred to in Article 72 (h), free zone or free warehouse.

However, no tax shall be carried out if:

(1) the goods have not been imported or purchased as a Community acquisition, and the goods and the service concerned have not been sold on the basis of Article 72 h;

(2) the transfer is about the importation of goods;

(3) the transfer relates to the sale of the goods; or

4) the goods are transferred outside the Community.

§ 7m (29.12.1995-1767)

The obligation to pay a tax for the transfer of the goods referred to in Article 72 l shall be the result of the termination of the procedure referred to in Article 72 (h) or the transfer of a free zone or free warehouse.

The duty to perform the tax arises when the goods are transferred from the procedure, free zone or free warehouse referred to in Article 72 (h).

The tax on the transfer of goods from the tax warehousing procedure is also responsible for the warehouse keeper referred to in Article 72 (2) (2).

§ 72 n (29.12.1995-1767)

The taxable amount of the tax on the movement of goods referred to in Article 72 l shall be read if the goods are not sold on the basis of Article 72 (1) (3) or (4),

(1) the value of the taxable amount for the sale, import or intra-Community acquisition pursuant to Article 72 (1) (1) or (2); and

(2) the value of the taxable amount for the sale of duty-free services pursuant to Article 72h (1) (5).

In the case of goods sold under Article 72 (1) (3) or (4), the taxable amount shall be read as follows:

(1) the value of the taxable amount of the last such item; and

(2) the value of the taxable amount of the taxable services on the basis of Article 72h (1) (5), after the sale of the goods referred to in paragraph 1.

CHAPTER 7

The taxable base

General provisions (29.12.1994/14)
ARTICLE 73

The taxable amount for the sale shall be free of charge, unless otherwise provided for in Article 73c. It refers to a price based on the contract between the seller and the purchaser, which includes all the price lists. (21.12.2007)

Aucamarolai (1482/1994) Article 39 By virtue of Article 4 (2) of that law, the vehicle registration of the vehicle registered in the vehicle register is not part of the vehicle's distributor, nor is it part of the distributor 's The consideration given by the owner of the vehicle to the registration of the vehicle. (9.1.2009/

The taxable amount for the importation of goods is set out in Chapter 9.

The taxable amount for the transfer of goods from the storage mechanism is set out in Article 72 n. (29.12.1995-1767)

§ 73a (29.12.1994/14)

Unless otherwise provided for in Article 73c, the taxable amount for the intra-Community acquisition of the goods shall be free of charge. (21.12.2007)

The taxable amount referred to in Article 26a (2) (1) and (2) shall be the value referred to in Article 74. (29.12.1995-1767)

Article 73b (29.12.1994/14)

The taxable amount shall be the excise duty on the excise goods of the Community supplier of the goods.

The taxable amount may be deducted from the excise duty paid in the country of origin of the goods, which has been returned to the Community supplier of the goods.

Article 73c (21.12.2007)

Where consideration of the contribution without tax is substantially lower than the fair market value referred to in Article 73e, the taxable amount for the intra-Community acquisition as referred to in Article 26a (1) shall be based on the fair market value.

Paragraph 1 shall apply only if:

(1) the consideration substantially lower than the fair market value has been caused by the connection between the seller and the buyer within the meaning of Article 73d; and

(2) In accordance with Chapter 10, the purchaser does not have the right to fully deduct the tax in the acquisition.

Paragraphs 1 and 2 shall not apply where the seller should not be subject to tax on the basis of the provisions on the transfer of the goods or services in question free of charge.

Article 73d (21.12.2007)

The forward connection referred to in Article 73c (2) (1) shall exist if:

(1) in the case of a family or family relationship, the purchaser is connected to the seller or is in a close personal relationship;

(2) the purchaser's capital or buyer is owned by a purchaser in the proportion referred to in paragraph 1;

(3) the person who is the buyer is a member of the seller's staff or is involved in the management or control of the seller, or the buyer is in such a person as referred to in paragraph 1;

(4) the trader is a purchaser of the tax (1558/1995) In the case referred to in paragraph 2; or

(5) the buyer and seller are otherwise engaged in a close personal relationship or in close contact with management, ownership, membership, financial or legal relationships.

Article 73e (21.12.2007)

A fair market value means the full amount of the goods or services offered by the purchaser at the time of the sale of the goods or services in order to be able to pay, at the same time, in the event of free competition. To an independent seller in the territory of the Member State where the sale or acquisition is taxable.

If the comparable sales referred to in paragraph 1 cannot be determined, the current market value shall be:

(1) the full amount by which the seller of the goods or services normally sells equivalent goods or services and which is at least equal to the quantity referred to in paragraph 2;

(2) if the amount referred to in paragraph 1 is not the amount referred to in Article 74 or 75.

The amount referred to in paragraphs 1 or 2 does not include the amount of the tax.

Own use
ARTICLE 74

In the case of own use, the taxable amount is:

(1) the purchase price of the purchased goods or the lower likely delivery price;

(2) the taxable amount referred to in Chapter 9 of the imported goods or the lower likely delivery price;

(3) direct and indirect costs incurred as a result of the manufacture of the product itself. (29.12.1994/14)

ARTICLE 75 (19,1997/1265)

In the case of a service, the taxable amount is:

(1) the purchase price of the service purchased or the lower likely delivery price;

2) the direct and indirect costs incurred by the service itself.

ARTICLE 76 (23.11.2007)

In the case of a construction service for own use within the meaning of Article 33, the taxable amount shall be:

(1) the purchase price of the purchased construction service;

(2) the direct and indirect costs incurred by the construction service itself;

(3) the value of the property acquired on the basis of the taxable amount which the previous donor has had to pay for the construction service carried out on the property.

Article 76a (30.12.2010/1392)

Article 76a has been repealed by L 30.12.2010/1392 .

ARTICLE 77 (30.12.2010/1392)

The taxable amount referred to in Articles 74 to 76 does not include the amount of the tax.

Corrections
ARTICLE 78

The taxable amount may be reduced by:

(1) the year of sale to the purchaser, the year of sale and the exchange of the taxable amount, the purchase and sale credit, the refund of the surplus and any other amount of adjustment;

(2) a loss of credit for the declared sale; (29.12.1994/14)

(3) reimbursement of returned packaging and transport equipment. (29.12.1994/14)

On the basis of paragraph 1, paragraph 2, the amount deducted from the credit loss shall be added to the taxable amount.

The amount referred to in paragraphs 1 and 2 does not include the amount of the tax.

Article 78a (29.12.1994/14)

The taxable amount may be deducted from the seller, the taxable amount of the taxable amount for the intra-Community acquisition of the goods, the purchase and sale credit, the refund of the surplus, the remainder of the adjustment, and the reimbursement of returned packaging and transport equipment. Compensation.

Aid and grants (29.12.1995-1767)
ARTICLE 79

The taxable amount is subsidies and subsidies directly linked to the price of the goods or services. (29.12.1994/14)

Where the seller of the goods or services is a municipality, directly linked to the prices, and in the form of a grant, no deficit is considered to be incurred by the municipality which is responsible for the pursuit or organisation of activities. (30.12.2010/1392)

This tax is based on the amount received from the television and radio fund of the State of Public Radio Oy and the remuneration received by Ålands Radio and TV Ab for the broadcasting of television charges by the Government of Åland. (31.08.2012/492)

The amount referred to in paragraphs 1 and 3 does not include the amount of the tax. (27.5.1994/377)

Goes used and articles of art, collectors and antiques (29.12.1995-1767)
Article 79a (29.12.1995-1767)

Where a taxable dealer sells a taxable amount of used goods or an article of art, collectors or antiques purchased by the taxable dealer, the taxable amount shall be based on the profit margin without the tax rate.

The goods are also considered to be acquired for sub-sales when they are sold as parts.

A taxable dealer means a taxable person who, in the form of a business, buys or imported second-hand goods or objects of art, collectors' or antiques for resale.

Article 79b (29.12.1995-1767)

The goods used shall mean movable objects which have been used and which are still suitable for use as such, after repair or repair or disassembled. However, art, collectors or antiques are not considered as second-hand goods.

Article 79c (29.12.1995-1767)

Goal objects are the following goods classified in the customs tariff:

1) paintings, original carvings and other articles of heading 9701 or 9702 00 00;

(2) the sculptures of heading 9703 00 00 and the copies produced by the author or his successors under the supervision of a maximum of eight copies; (12/122002/1071)

3. Tapestries falling within heading 5805 00 00 and wall clothing falling within heading 6304 00 00, provided that they have been made by hand, according to the original nature of the artist, not more than eight copies per job; (12/122002/1071)

(4) autographed and numbered photographs taken by the artist or drawn under his or her control, the number of which is limited to 30, irrespective of size and support material. (12/122002/1071)

Article 79d (29.12.1995-1767)

Collection items are the following goods classified in the customs tariff:

(1) postage stamps, tax stamps, values, first-day casings, first-day casings, equidae and similar articles falling within heading 9704 00 00, provided that they are not in force and do not enter into force or that their price is determined on the basis of the collection value; and

2) collections and collectors' items with animal scientific, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numerical value.

Article 79e (29.12.1995-1767)

An antiquated object means goods which are more than 100 years old and are not art or collectibles.

Article 79f (23.06.2005)

The procedure referred to in Article 79a applies only to the sale of goods purchased by a taxable dealer in Finland or in the Community:

(1) other than the trader;

(2) from a trader whose sales are exempt on the basis of Article 61, Article 223 or equivalent provision or a similar provision in another Member State; or

(3) a trader who applies the procedure referred to in Article 79a, or a similar procedure in another Member State, with an indication of this.

Article 79g (212.2011/1202)

The taxable dealer may, in accordance with the procedure referred to in Article 79a, also apply the procedure referred to in Article 79a to the works of art, collectors and antiques, or to the works of art purchased for which the sale or intra-Community acquisition has been subject to Article 85a (1) A reduced rate in accordance with paragraph 9.

Article 79h (29.12.1995-1767)

Notwithstanding the general provisions of this Act, where a taxable dealer has made a sales tax marking, the sale shall be subject to Article 79a or Article 79g.

Article 79i (29.12.1995-1767)

Article 79a does not apply to the sale of new means of transport, as referred to in Article 26d, when the means of transport is transported to another Member State within the meaning of Article 72b (1).

Article 79j (29.12.1995-1767)

The profit margin referred to in Article 79a is the difference between the consideration of the sale of the goods and the purchase price of the goods, unless otherwise specified in Article 79k.

The purchase price referred to in paragraph 1 shall be regarded as a purchase price within the meaning of the first paragraph of Article 9 of the property of the taxable dealer himself, plus the taxable amount referred to in Chapter 9. As regards the intra-Community acquisition of an artistic article referred to in Article 79g by a taxable dealer, the purchase price within the meaning of paragraph 1 shall be regarded as the taxable amount referred to in Article 73a, plus the amount of the tax. (12/122002/1071)

Where the purchase price of the goods exceeds the consideration obtained from its sale, the difference cannot be deducted from the consideration of the sale of other goods.

Article 79k (29.12.1995-1767)

The taxable dealer may use the profit margin of the tax period referred to in Article 162a of the profit margin. (7.8.2009/605)

The profit margin of the tax period is the sum of the purchase price of the products covered by the procedure referred to in Article 79a during the tax period and the purchase price of the goods covered during that period. The difference between the amount.

Where the total amount of the purchase price referred to in paragraph 2 is higher than the sum of the consideration received for the goods sold, the difference may be added to the purchase price of goods under the procedure under this Article in the following tax period. The total quantity.

If a commodity whose purchase price has been deducted as referred to in paragraph 2 for the purposes of calculating the profit margin of the tax period shall be taken for a purpose other than taxable retrocession, or if its sale is subject to Article 79j, or if: The sales description of the tax referred to in Article 79 (h) shall be added to the profit margin of the tax period.

Travel agency services (29.12.1995-1767)
ARTICLE 80 (29.12.1994/14)

When a tour operator sells goods and goods purchased directly by other traders for the benefit of the passenger, the tour operator shall be considered to be selling one service ( Travel agency service ).

The tax on travel agency services is based on the profit margin without the tax rate. The profit margin shall be the difference between the consideration received from the sale of the travel agency service and the purchase price of goods purchased for the benefit of the other trader immediately in favour of the passenger. The purchase price includes the share of tax. (16.7.2010/686)

Where the service or the item for which the purchase price is deducted in the manner referred to in paragraph 2 for the calculation of the profit margin shall be taken for purposes other than for sale by the travel agency, the amount deducted shall be added to the profit margin. (16.7.2010/686)

Special provisions (29.12.1995-1767)
§ 80a (29.12.1994/14)

The amount of money expressed in the foreign currency shall be converted into euro using the most recent sales course published by the commercial bank or by the European Central Bank in accordance with Article 15 or Article 16. However, the determining date shall be the date of invoicing or accumulation if the tax is applied on the basis of the provisions of Chapter 13 to the month of invoicing or accumulation. (29.06.2012)

In the case of intra-Community sales and intra-Community acquisition, the decisive moment is the 15th day of the calendar month following the date of birth of the tax, or, if the purchaser has received the invoice or the corresponding document Before this date, the point of invoicing.

§ 81

Where the goods or services in part are sold in part, the taxable amount shall be that part of the amount referred to in Article 73, which corresponds to the proportion of the use which justifies the use of the goods or service as a whole.

ARTICLE 82

Where the goods or services are partly taken for their own use, the taxable amount shall be that part of the amount referred to in Articles 74 to 77 corresponding to the portion of its own use for the whole purpose of the goods or services.

ARTICLE 83 (29.12.1995-1767)

§ 83 has been repealed by L 29.12.1997-1767 .

CHAPTER 8

Tax base

§ 84 (30.11.2015)

The tax shall be equal to 24 % of the taxable amount, unless otherwise provided for in Article 85 or 85a.

ARTICLE 85 (29.12.2009)

The tax on the sale of the following services and the sale, intra-Community acquisition, transfer and importation of the following goods is 14 % of the taxable amount: (30.11.2015)

1) food, beverage and other material intended for human consumption, and their raw material and seasonings, preservatives, colour and other additive ( Food );

(2) restaurant and catering services, with the exception of supplies of goods as referred to in paragraph 2 (3);

3) feed and compound feed and the raw and additive for use in their manufacture, industrial waste materials used as animal feed and feed fish ( Feed material ).

Pursuant to paragraph 1 (1), a reduced rate shall not apply to:

1) live animals;

(2) water supply;

(3) alcoholic drinks and tobacco products covered by the Alcohol and Spirits Tax Act; and

4. Goods and poisons referred to in Article 85a (1) (6).

§ 85a (19,1997/1265)

The tax on the sale of the following services and the sale, intra-Community acquisition, transfer and importation of the following goods shall be 10 % of the taxable amount: (30.11.2015)

1. Passenger transport;

(2) Extradition of access to the accommodation or port of call;

(3) a service which provides for the exercise of physical activity;

(4) theatre, circus, music and dance performances, film shows, exhibitions, sports events, amusement parks, zoos, museums and other similar cultural and entertainment events and institutions;

(5) Amount received from the television and radio fund of the Public Radio Inc., and the remuneration received by Ålands Radio and TV Ab for the television reception of the Government of the Province of Åland; (31.08.2012/492)

(6) Drug law (185/1987) Medicinal products referred to in Articles 22 and 22a of the Pharmaceutical Act, which, according to the conditions attached to the registration referred to in those points, may be sold only in pharmacies, as well as the clinical food product and the corresponding product And a basic ointment where they entitle them to compensation for sickness insurance (1224/2004) Basis;

(7) the book;

(8) newspapers and magazines for a period of at least one month;

(9) an art object as referred to in Article 79c, except for imports, except where the seller is a factor or a taxable person, or, occasionally, a trader other than the taxable person referred to in Article 79a (3); The dealer;

(10) copyright-related remuneration referred to in Article 45 (1) (3) to (5) of the copyright holder.

(212.2011/1202)

The access charges referred to in paragraph 1 (4) shall also be regarded as charges for the use of amusement parks and other similar equipment.

The letter referred to in paragraph 1 (7) shall not be regarded as:

(1) published in a manner other than printed or in a comparable way;

(2) the periodic publication; or

3) Publication containing mainly advertisements.

§ 85b (30.11.2015)

By way of derogation from Articles 85 and 85a, the tax on packaging and transport equipment eligible for reimbursement shall be 24 % of the taxable amount.

CHAPTER 9

Imports of goods

The duty to perform the tax
ARTICLE 86 (29.12.1995-1767)

Imports of goods are the importation of goods into the Community. However, the import of a commodity shall not be regarded as imports of goods which, under the circumstances other than those referred to in Article 86a (4), have been placed under the internal transit procedure referred to in Articles 163 to 165 of the Customs Code.

§ 86a (29.12.1994/14)

Imports of goods shall take place in Finland if the goods are in Finland, when imported into the Community, unless otherwise provided for in paragraph 2.

Where a consignment of goods has been subject to a customs clearance or customs procedure listed in paragraph 3 for the importation into the customs territory of the Community, the importation takes place in Finland when the goods are in Finland at the end of that procedure.

The procedures referred to in paragraph 2 shall be:

(1) temporary storage within the meaning of Articles 50 to 53 of the Customs Code;

(2) the transfer of goods to a free warehouse or free zone within the meaning of Article 166 of the Customs Code;

(3) the customs warehousing procedure referred to in Articles 98 to 113 of the Customs Code or the inward processing arrangements within the meaning of Article 114 of the Customs Code;

(4) the temporary admission procedure referred to in Articles 137 to 144 of the Customs Code, without any customs duties; and

(5) The external transit procedure referred to in Articles 91 to 97 of the Customs Code.

The provisions of paragraph 2 above also apply to the customs territory of the Community, but to goods imported from outside the Community tax area, which are subject to the internal transit procedure under Articles 163 to 165 of the Customs Code or to one of the third paragraphs 1 to 4. The procedure referred to in paragraph 1. (29.12.1995-1767)

Article 86b (29.12.1994/14)

The obligation to carry out the tax on importation is the declarant within the meaning of Article 4 (18) of the Customs Code. This shall also apply to the situation of the declarant in the customs territory of the customs territory of the customs territory of the Community.

In addition to the provisions of Article 201 to 208 of the Customs Code and Articles 212 to 216 of the Customs Code, the taxable person shall be responsible for carrying out the tax.

The obligation to pay the tax on the goods sold by the customs auction is its purchaser.

ARTICLE 87 (29.12.1994/14)

The date of the duty to perform the duty shall be valid from the date of birth of the customs debt under Articles 201 to 208 and 212 to 216 of the Customs Code.

The taxable base
ARTICLE 88

The taxable amount for the importation of goods is based on Articles 28 to 36 of the Customs Code and Commission Regulation (EEC) No 2454/93 laying down provisions for the application of the Community Customs Code (implementing Regulation) pursuant to Articles 141 to 181 of the Customs Code The customs value determined, unless otherwise provided for in this Act. (29.12.1994/14)

The taxable amount for the goods sold in the customs auction is the auction price of the goods.

ARTICLE 89 (29.12.1994/14)

The tax on the data medium and the computer-standard programme shall be based on the common value of the information tool and its computer programme.

Where the importer is a legal person other than a trader or a legal person entered in the Register of VAT, the tax on the information tool and the computer-specific programme shall be based on the common value of the information tool and the computer special programme. (27 JUNE 2014/505)

L to 505/2014 (2) entered into force on 1 January 2015. The previous wording reads:

For a non-trader, as an importer, the tax on the information tool and the computer-specific programme shall be based on the common value of the information tool and the computer special programme.

ARTICLE 90 (29.12.1994/14)

The taxable amount of the same quality in respect of which the goods were manufactured, manufactured or otherwise processed outside the Community, as well as the same quality of the same quality, is the basis of the other costs incurred in the repair, processing, or equivalent, The number of shipping costs and the value of the parts added to the goods outside the Community. However, this provision shall not apply where the goods have been sold outside the Community or where the goods in Finland which have been used for the deduction are sold outside the Community. (29.12.1995-1767)

Paragraph 1, which provides for the taxable amount of the same quality goods imported outside the Community for the purpose of being replaced, shall also apply where the defective goods have been exported outside the Community, under the supervision of the authority or Surrendered to the State without incursions into the accounts of customs duties on goods imported before its place.

ARTICLE 91 (29.12.1995-1767)

The taxable amount shall include the transport, loading, unloading and insurance costs of the goods, as well as other costs related to import until the first place of destination in Finland under the contract.

However, if it is known at the time of the duty to carry out the duty that the goods are transported to another destination within the territory of the Community, the costs shall be included in the taxable amount up to that destination.

ARTICLE 92 (29.12.1994/14)

§ 92 has been repealed by L 29.12.1994/1486 .

ARTICLE 93 (29.12.1994/14)

The taxable amount shall include taxes, duties, import duties and other charges levied on the State or the Community, excluding VAT, in connection with the import of goods. Taxes and other charges payable outside Finland shall also be included in the tax. This provision does not apply to goods sold at a customs auction.

Article 93a (29.12.1995-1767)

The taxable amount shall also include the value of the taxable amount of the services which have been sold on the imported goods pursuant to Article 72 (1) (5).

Where the imported goods are taxable in accordance with Article 772 (1) (3), the taxable amount shall be the value of the last taxable amount of the taxable amount of such goods, plus the taxable amount of the services referred to in paragraph 1 after that sale By value.

Derogations from the import tax
ARTICLE 94

Tax-free is the importation of the following goods:

1) mother's milk, human blood and human organs and human tissues;

(2) electricity, gas, gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas, natural gas (30.12.2010/1392)

Paragraphs 3 to 4 have been repealed by L 16.12.1994/1218 .

(5) the investment gold referred to in Article 43b; (10.1999/940)

Paragraph 6 is repealed by L 2.12.2011202 .

7. Editions of the newspapers and periodicals referred to in Article 56; (29.10.2004)

(8) gold when the importer is the central bank; (29.12.1994/14)

(9) water vessels referred to in Article 58 (1) and aircraft, spare parts and equipment referred to in Article 70 (1) (6); (24.6.1999)

10. The notes and coins referred to in Article 59 (1); (29.10.2004)

(11) dental prostheses as referred to in Article 36 (3); (29.12.1994/14)

(12) Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty ( Relief regulation ) Articles 3 to 22, Articles 54 to 56, Article 59, Articles 60 to 65, Articles 74 to 103, 106 to 113 and Article 43 of Annex II shall be exempt from customs duties; (16.7.2010/686)

(13) country and security equipment, teaching equipment and spare parts and accessories for the international air transport operation of a foreign airline, and documents and forms; (29.12.1994/14)

(14) Under Articles 25 to 27 of the relief regulation, duty-free goods, cigarettes, cigarillos, cigars, pipes and cigarettes, except alcohol and alcoholic beverages, with the following additional restrictions:

(a) a maximum of 500 grams of coffee or 200 grams of coffee extract and essence;

(b) a maximum of 100 grams of tea or 40 grams of tea extract and essence;

(22.12.2009)

(15) goods free of charge, pursuant to Article 53 of the relief regulation, provided that the goods have been obtained free of charge and are intended for training and for the use of public institutions engaged in scientific research or approved by the Authority, The use of private institutions engaged in such activities; (22.12.2009)

(16) goods which are free of duty, pursuant to Article 104 of the relief regulation, if they are imported free of charge to authorities, entities or organisations; (22.12.2009)

(17) in accordance with Article 105 of the relief regulation, goods which are free of duty if the consideration paid for them is included in the taxable amount of the importation of the goods transported; (22.12.2009)

(18) According to Articles 185 to 187 of the Customs Code, goods free of duty, provided that the goods have not been sold without taxation outside the Community or in Finland outside the Community; (29.12.1994/14)

(19) According to Article 188 of the Customs Code, duty-free goods, provided that the goods are not sold before they are imported; (29.12.1994/14)

(20) customs code (1466/94) Non-customs goods; (29.12.1994/14)

(21) the duty-free goods referred to in Article 9 (1) to (3) of the Customs Code and the goods referred to in paragraph 4 of that Article; (24.6.1999)

(22) goods resulting from the official use of the body of the European Union or of the European Atomic Energy Community, as referred to in Article 129, under the conditions and restrictions set out in the Protocol or Agreement referred to in Article 129, provided that: The taxable amount for the importation of the goods plus the value added tax would be at least EUR 80; (30.12.2010/1392)

(23) The goods imported by the international organisation referred to in Article 12129b and its staff, under the conditions and restrictions agreed upon in the establishment or host agreement of the organisation, provided that the tax on imports The basis of the value added tax would be at least EUR 170; the Ministry of Foreign Affairs shall determine whether the applicant has the right to tax on the basis of the establishment or host agreement, the status of the applicant and the purpose of the goods; (30.12.2010/1392)

(24) goods with a total value of not more than eur 22, except for tobacco products, alcohol, alcoholic beverages and perfumes. (30.12.2010/1392)

Paragraph 1 shall also apply to the customs territory of the Community, but to goods imported from outside the Community tax area, which would be duty-free if they were imported from outside the customs territory. (29.12.1995-1767)

Article 94a (30.12.2010/1392)

Tax-free is the import of an information tool and a computer-specific programme, where the importer is a trader or a legal person registered in the taxable person's register.

Article 94b (29.12.1994/14)

Tax-free is the importation of goods if the import of goods ends in another Member State and if the goods are sold as a Community sales tax and the importer is the trader.

Where imports are subject to intra-Community sales within the meaning of Article 72b (1) or (6), the taxable amount of import duty shall be subject to the import of the importer at the time of importation:

(1) informed him of the VAT identification number issued in Finland;

(2) informed the purchaser of the VAT identification number or goods issued in another Member State when the importer was transferred in the Member State of arrival of his own VAT identification number; and

(3) when requested, it provided evidence that the imported goods are to be dispatched or transported to another Member State.

(30.12.2010/1392)
ARTICLE 95 (28.11.2008/737)

A passenger arriving in Finland from outside the Community shall be allowed to import goods in his personal luggage up to a maximum of the maximum amounts laid down in Article 95a95e. Tax exemption is conditional on the non-commercial nature of the imports.

Imports are not considered to be of a commercial character if:

(1) imports are random;

(2) the imports consist exclusively of the personal or family life of the passenger or goods intended for gifts; and

(3) the nature and quantity of the goods are such that they cannot be considered as goods for commercial purposes.

Personal luggage shall be regarded as baggage which the passenger is able to present to the customs authority when arriving in Finland. Baggage shall also be considered to be luggage which the passenger may present to the customs authority at a later date if the passenger makes a statement that the company responsible for the carriage was registered with those goods at the time of departure of the passenger For the following luggage.

Article 95a (28.11.2008/737)

The maximum amount of tobacco products imported under Article 95 is:

1) 200 cigarettes;

(2) 100 cigarillos;

(3) 50 cigars; or

4) 250 grams of tobacco and cigarettes.

A tax may be imported for more than one of the tobacco products referred to in paragraph 1, provided that their percentages of the maximum tax maximum amount are not more than 100 %.

Under the age of 18, tobacco products must not be taxed.

Cigars shall be considered as cigarillos weighing not more than 3 grams each.

Article 95b (28.11.2008/737)

Under Article 95, a passenger may import 4 litres of carbonless wine and 16 litres of beer.

In addition, the passenger is allowed to import tax:

1) a litre of alcohol or alcoholic beverages with an alcoholic strength of more than 22 % vol.; or

2) 2 litres of alcohol or alcoholic beverages with an alcoholic strength not exceeding 22 % vol.

The tax may be imported into both the products referred to in paragraph 2 (1) and (2), provided that their percentages of the maximum tax maximum amount are not more than 100 %.

Article 95c (28.11.2008/737)

Under Article 95, a maximum of 10 litres of fuel in a portable container transported by a motor vehicle in the normal fuel tank and for each engine vehicle shall be imported.

Article 95d (28.11.2008/737)

For goods other than alcohol, alcoholic beverages, tobacco products listed in Article 95a, and motor vehicle fuel may be imported under Article 95 for a maximum amount of EUR 300. However, if the passenger has arrived by air or sea other than air or water on board, the maximum value of the duty-free imports shall be EUR 430.

The values referred to in paragraph 1 shall not be included in the value of:

(1) personal luggage temporarily brought by the passenger;

(2) personal luggage reimported by the passenger after the temporary removal of the passenger;

(3) medicinal products that the passenger needs in person.

The air and water vessel shall be in recreational use within the meaning of paragraph 1 when the owner or the holder uses it for non-commercial purposes. Commercial purposes shall mean, in particular, the transport of goods or persons, or the provision of services for public purposes.

Where the value of the imported goods exceeds the value provided for in paragraph 1, the value of the individual item shall not be divided into a tax-free and taxable amount.

Article 95e (28.11.2008/737)

In the case of a vehicle for professional transport between Finland and the non-Community country or territory, the person concerned may, under Article 95, import goods on the basis of a calendar month in the calendar month in accordance with Article 95-95d. Time to import tax.

It is also necessary for the importer to import the goods when imported into the customs document. Customs provides more detailed provisions on the issue, form and content of the customs declaration. (21.12.2012)

By way of derogation from paragraph 1, the staff of the means of transport in land transport shall be allowed to import the goods referred to in Article 95d of the calendar month in respect of the value of EUR 430 provided that the value of the imported goods does not exceed EUR 300.

ARTICLE 96

Imports of goods shall be exempt from tax if the tax exemption has been agreed upon with the entry into force of this Act by an agreement with a foreign country binding on Finland.

ARTICLES 97 TO 99

Articles 97 to 99 have been repealed by L 16.12.1994/1218 .

Special provisions
ARTICLE 100 (29.12.1994/14)

The VAT shall not be refunded by a decision to refund or withdraw customs duties within the meaning of the Customs Code if the tax paid on imported goods has been reduced under the provisions of Chapter 10 of this Law. Or in accordance with Articles 122, 130 or 131.

ARTICLE 101 (29.12.1994/14)

The value added tax for the import of goods shall not be subject to the customs provisions, unless expressly provided for in this Act.

The import of goods, the payment of the tax, the recovery and recovery of the goods, the other procedure, the deferral of the payment of the tax, the tax increase, the error rate, the ex-post taxation and the appeal, and the confidentiality of the information, and The disclosure and receipt of confidential information shall be, unless otherwise provided for in this Act, where applicable, what customs legislation provides for customs legislation. (21.12.2015)

The customs legislation provides for formalities for goods imported into the customs territory of the Community and temporary storage, transfer to a free warehouse or free zone, or the imposition of a customs warehousing procedure, internal The processing arrangements for suspension arrangements or for the temporary admission procedure shall also apply from the customs territory of the Community, but from outside the Community tax area to goods imported into the Community tax territory. (29.12.1995-1767)

Article 101a (29.12.1994/14)

Where the currency conversion is necessary for the purpose of determining the taxable amount of the goods, the same conversion rate shall apply as for the determination of the customs value at the date specified in Article 87 of this Act.

§ 101b (25.3.2015)

In the case of VAT for the import of goods, the minimum amount of the tax to be collected or to be recovered is EUR 5.

Paragraph 1 shall not apply to the (1543/1994) In the situations referred to in paragraph 2.

CHAPTER 10

Reduction of tax

General right to deduct
ARTICLE 102

The taxable person shall deduct the taxable amount for the purposes of the business:

(1) the tax payable on the goods or services purchased by another taxable person, or a tax on the basis of Articles 8a to 8d or 9; (27.6.2014/507)

L to 507/2014 Paragraph 1 entered into force on 1 January 2015. The previous wording reads:

(1) the tax payable on the goods or services purchased by another taxable person, or a tax on the basis of Articles 8a to 8c or 9; (16.7.2010/686)

(2) the tax on goods imported into the country;

(3) a tax on intra-Community acquisition;

Paragraph 4 is repealed by the L 9.1.2009/6 .

(5) the transfer of the goods referred to in Article 72 l to the storage mechanism. (29.12.1995-1767)

(29.12.1994/14)

A taxable activity shall mean any activity which, under this law, causes the seller of the goods or services to be taxable.

The tax included in the project is the tax referred to in paragraph 1 of this Act. (29.12.1995-1767)

Paragraph 4 has been repealed by L 29.12.1997-1767 .

§ 102a (29.12.1995-1767)

The right to deduct referred to in Article 102 (1) (1) and (3) shall be subject to the condition that the taxable person has the invoice or service provided by the seller in accordance with Articles 209 (f) and 209 (f) or other supporting documents. In the case of a situation referred to in Article 209a (4), the invoice shall comply with the provisions of the Member State of establishment of the vendor responsible for Article 20209a. (29.06.2012)

In the case of a reduction in the tax payable under Article 2 (a), 8a to 8d or Article 9, or of a tax on intra-Community acquisition, the taxable person has complied with the reporting obligations laid down in Article 162 or that the tax is Imposed upon payment. Where the taxable person does not receive the invoice referred to in paragraph 1, the right to deduct shall be subject to a statement by the taxable person himself, showing, where applicable, the information referred to in Article 209a (1) and the purchase or intra-Community acquisition. Tax and tax rate. (27.6.2014/507)

L to 507/2014 (2) entered into force on 1 January 2015. The previous wording reads:

In the case of a reduction in the tax payable under Article 2 (a), 8a to 8c or Article 9, or of a tax on intra-Community acquisition, the right to deduct shall also be subject to the obligation of the taxable person to fulfil the reporting obligations laid down in Article 162 Or that the tax is payable. Where the taxable person does not receive the invoice referred to in paragraph 1, the right to deduct shall be subject to a statement by the taxable person himself, showing, where applicable, the information referred to in Article 209a (1) and the purchase or intra-Community acquisition. Tax and tax rate. (29.06.2012)

The right to deduct from imported goods is subject to the customs clearance decision and the accompanying documents.

§ 102b (9.1.2009/

Article 102b has been repealed by L 9.1.2009/6 .

Article 10c (25.4.2003/325)

The deduction of the tax referred to in Article 102 (1) (5) shall be subject to the taxable person's calculation of the taxable amount. The taxable person shall also have the documents referred to in Article 102a to the taxable amount in respect of sales, import and intra-Community acquisitions under Article 72 n (1) or (2).

Reductions in construction services
ARTICLE 103 (23.11.2007)

The taxable person may deduct from the property or construction service acquired for the purposes of taxable transactions the tax which the donor is required to pay in respect of construction services carried out on the property pursuant to Articles 31, 31 a or 33, if the property is not: Before the donation was made available to the donor.

The right of deduction shall be conditional upon a statement by the transferor of the amount of the tax payable by the transferor.

ARTICLES 104 TO 105

Articles 104 to 105 have been repealed by L 23.11.2007. .

ARTICLE 106 (23.11.2007)

Where a property holder seeks a taxable person within the meaning of Article 30, he shall, instead of checking the reduction referred to in Chapter 11, make the reduction referred to in Articles 102 and 103 before the application is made to the taxable real estate. Of the property they acquired, the service or the goods they purchased, or to deduct for that purpose, before the application was submitted, the tax paid for the construction service itself. It is required that the property holder has applied for a taxable person within six months of the establishment of the property.

The right to deduct referred to in paragraph 1 shall apply only to the construction and renovation of the property.

Where a property holder seeks a taxable person within the meaning of Article 30, he shall be deemed to have used the immovable property he or she has acquired in connection with the revision of the reduction referred to in Chapter 11, or Purchased or carried out prior application for a taxable amount for the purpose of the reduction of the property. It is required that the property holder has applied for a taxable person within six months of the date on which he has made use of the property.

ARTICLES 107 TO 109

Articles 107 to 109 have been repealed by L 16.12.1994/1218 .

Other specific reductions
ARTICLE 110 (29.12.1994/14)

Paragraph 110 has been repealed by L 29.12.1994/1486 .

ARTICLE 111

The taxable person shall be allowed to deduct from the energy commodity purchased under Article 102, even when the charge is included in the tax rental or consideration of the property tax. However, the reduction shall be limited to the amount corresponding to the energy commodity or fuel tax purchased by the property owner or the holder.

The right of deduction shall be conditional on a statement by the seller to the buyer of the amount of the tax on the energy commodity or fuel purchased by the seller. (25.4.2003/325)

ARTICLE 112

In the case of a taxable person taking into account the use of other goods which have been used for the deduction, he may deduct the tax from the purchase of the goods or the tax which he/she makes available for his own use. However, where the likely supply price of the goods is lower than the original purchase price or the corresponding value, the corresponding tax shall not be deducted. (29.12.1994/14)

At the start of a taxable business, the taxable person may make the deduction referred to in paragraph 1 in respect of the goods to be used for the purposes of the deduction he holds or which he is prepared for.

The reduction referred to in paragraphs 1 or 2 shall not be made on the property. (25.4.2003/325)

Paragraphs 1 and 2 shall also apply to a service other than the construction service. (25.4.2003/325)

The right of deduction shall be subject to a voucher drawn up by the taxable person at the time of introduction. In addition, in the case of goods or services purchased by a taxable person or imported goods, the provisions of Article 102a shall apply. (25.4.2003/325)

ARTICLE 113 (29.12.1995-1767)

The purchaser of a rental service may deduct the tax payable on the importation of the goods taken by the lessee if he or she has to pay tax on the rental of the goods under Article 9.

Restrictions on the right of deduction
ARTICLE 114

The following goods and services shall not be deducted from the deduction:

(1) the property of the taxable person or his/her staff, the property used as a kindergarten, a hobby farm or a place of recreation, and goods and services related to it or its use;

(2) goods and services relating to the transport between the taxable person or his/her staff;

(3) goods and services used for representative purposes;

Paragraph 4 is repealed by the L 29.4.2011/4 .

(5) passenger cars, motorcycles, caravans, water vessels principally designed for recreational or sports purposes, and aircraft with a maximum certificated take-off mass not exceeding 1 550 kg, and their use; Related goods and services. (29.12.1994/14)

The restriction on the right of deduction, referred to in paragraph 1 (5), shall not apply to the vehicle and the vessel purchased for sale, hire or use for professional transport or driving instruction, and no passenger car purchased The use only of the deduction.

The provisions of paragraph 1 (5) and (2) of the passenger car shall also apply to a dual-use vehicle. (14.12.98)

Dual use aural shall be considered to be N 1 -a category of vehicles equipped with the driver's seat and the seats adjacent to the driver's seat, other seats or their mounting equipment, with the exception of those in force before 1 April 2009; Car tax law (1482/1994) Or, in accordance with the road transport provisions in force before 30 September 1998, seats approved in the van. (30.12.2010/1392)

Article 141a (29.12.1994/14)

The travel organiser shall not make a deduction for the services and goods referred to in Article 80 (1) immediately purchased for the benefit of the passenger.

ARTICLE 115 (29.12.1995-1767)

A deduction referred to in Article 102 shall not be made if the seller has applied the procedure referred to in Article 79a.

A taxable dealer shall not deduct from his own country an object of art, collectible or antiques, or of an article of art purchased by him, if he applies the procedure referred to in Article 79a. (12/122002/1071)

ARTICLE 116

The State shall not make any reduction in its procurement.

Sharing of the right of deduction
ARTICLE 117

The deduction may be made only in so far as the goods or services are used for that purpose only to the extent that the taxable person has acquired or taken part only in part in the deduction.

Adjustment adjustment
ARTICLE 118 (29.12.1994/14)

If the buyer is credited with the amounts referred to in Article 78 (1) (1) or (3) or Article 78a, the reduced rate shall be adjusted accordingly.

Chapter 11 (23.11.2007)

Review of the reduction in the real estate investment

Real estate investment
ARTICLE 119 (23.11.2007)

'Real estate investment' means the purchase or execution of a construction service for the construction or renovation of a property. Real estate investment also refers to the acquisition of real estate which has been subject to Article 31 (1) (1) or Article 33.

The situations causing the revision
ARTICLE 120 (23.11.2007)

The deduction of the tax on the acquisition of property investment shall be reviewed when:

(1) the real estate investment has been carried out in full or in part for the purpose of the deduction and the use of the property changes in such a way that the proportion of the use justifying the deduction is reduced in proportion to the original use;

(2) the investment in real estate has been carried out in whole or in part to a non-deductible purpose and the use of the property changes in such a way as to increase the proportion of the use justifying the deduction in proportion to the original use;

(3) the property is removed from the business property by taking the property permanently to non-commercial use, provided that the investment in the property has been carried out in full or in part for the purpose of the reduction;

(4) the property shall be released if the investment in real estate has been made in whole or in part for the purpose of the reduction, and Article 121 (e) to 121 (g) does not provide otherwise;

(5) the tax liability shall cease if the property investment which has been incurred by the taxable person in the possession of the property has been carried out in whole or in part for the purpose of the deduction.

Such verification shall be subject to the condition that the trader has completed the property investment business or that the property investment is carried out by the municipality.

Checking shall not be carried out when the property is unloaded, or when it is burned or destroyed, so that it can no longer be used.

ARTICLE 121 (23.11.2007)

Paragraph 120 shall also apply to the deduction of a tax included in the acquisition of property investment by the holder of the property right.

The holder of a property right shall review the deduction of the tax on real estate investment under the conditions laid down in Article 120 (1) (4), including where the right to use terminates, unless paragraph 3 of this paragraph or 121 (f) § provide otherwise.

The provisions of paragraph 2 shall apply to the acquisition or basic improvement of a property right by the right holder of the property only if he receives compensation.

Checking period
Article 121a (23.11.2007)

The deduction of the tax on the acquisition of property investment shall be reviewed only if the purpose of the property is changed or the property is delivered within the meaning of Article 120 or 121 during the review period.

The review period shall be 10 years from the beginning of the calendar year during which the construction service has been completed or completed, or if the property has been surrendered pursuant to Article 31 (1) (1) or Article 33 After completion of the construction service, the property has been received. However, the review period does not include the completion of the construction service or the part of the calendar year preceding the receipt of the property.

Changes in purpose before the start of the revision period
Article 121b (23.11.2007)

If the property which was the subject of a real estate investment other than that eligible for a deduction is taken for the purpose of the deduction before the start of the review period, the trader may, as regards the property investment, Readjust the tax to be paid in respect of the period prior to the change in the intended use, as originally intended to be used for the deduction.

If the property which was the subject of the real estate investment eligible for the deduction is taken for another purpose before the start of the review period, the trader shall, in respect of the investment in the property, adjust the tax to be paid. For the period prior to the change in the intended use, as originally intended for non-deductible use.

Calculation of revision
Article 121c (23.11.2007)

In the event of a change in the use of the property, the deduction included in the acquisition of the property investment in the purchase of real estate shall be reviewed annually for each calendar year ( Review year ). The first year of the review shall be the part of the calendar year following the completion of the construction service referred to in Article 121a (2) or the calendar year after receipt of the property.

At the time of the release of the property, at the end of the taxable person and the removal of the property, the deduction of the amount of the tax included in the acquisition of the property investment property shall be reviewed at one time for the remainder of the review period. The property shall be deemed to exist for the remainder of the review period in a non-deductible period.

Article 121d (23.11.2007)

Each year, the amount to be verified shall be 1/10 of the part of the purchase referred to in Article 2 (2) corresponding to the difference between the proportion of use eligible for the original deduction and the proportion of the use justifying the reduction of the year of review.

The tax which is included in the project for calculating the amount to be verified shall be:

(1) tax on construction services purchased for construction or renovation;

(2) a tax or tax which would have been payable if the service had been made available to the construction service itself, if the service had been made available for purposes other than the deduction;

(3) in the case of a property acquired, a tax payable under Article 31 (1) (1) or Article 33 of the donor;

(4) a tax on the supply of goods, imported, manufactured or transferred in the context of a construction service related to construction or basic improvement, or a tax which should have been carried out if the goods were: Manufactured or transferred to a non-deductible use.

Transfer of the right of amendment
Article 121e (23.11.2007)

In the case of real estate transfers, the transferor's right and the obligation to check the deduction of the property investment in the acquisition of property investment shall be transferred to the transferee if:

(1) the supplier is the trader or the municipality to whom the right to review has been originally born or has been transferred;

(2) the transferee acquires the property for business purposes or the transferee is a municipality or State; and

(3) the donor and the transferee shall not agree with the donor to carry out the verification.

Article 121f (23.11.2007)

Where the holder of a right to use the property rights, the right of the right holder and the obligation to check the deduction of the tax included in the acquisition of the property investment shall be transferred to the transferee under the conditions laid down in Article 121e.

Where the right to use the property ceases, the right holder shall be considered, for the purposes of applying the provisions relating to the transfer of the right of amendment and obligation, to dispose of his right of use to the property manager who has been given the right to use.

Article 121g (23.11.2007)

Where the trader relates to a group of taxable persons within the meaning of Article 13a, the right and the obligation to check the deduction of the tax included in the purchase of property investment shall be transferred to the group.

If the trader is different from the purpose of Article 13a for the purpose of the taxable person, the right to review and the obligation to deduct from the group investment in the property investment in respect of the property investment of the trader shall pass from the group to the trader.

The transfer of the rights and obligations referred to in paragraphs 1 and 2 shall apply mutatis mutandis, as provided for in Articles 121 h to 12k and 209 K 209 m. (29.06.2012)

Article 121h (23.11.2007)

Where the right to review and duty is transferred to the transferee, the transferor does not check the deduction of the amount of the tax included in the acquisition as a result of the release, unless otherwise provided for in paragraph 3.

Upon the transfer of the right of amendment and obligation to the transferee, the donor shall carry out a review on the basis of changes in the use made during his administration and the transferee's subsequent changes Unless otherwise provided for in paragraph 3. For the purpose of calculating the amount to be calculated, the donor shall take into account the proportion of the time of the control period of its own administration and the beneficiary of the post.

As regards the transfer of the right of amendment and obligation to a transferee who has not been entered in the register of VAT in the Register of VAT, the donor shall, at the time of the transfer, carry out a review at a single time for the remainder of the The review period instead of the transferee. The property shall be deemed to exist for the remainder of the review period in a non-deductible period.

Article 12i (29.06.2012)

Where the right to review and obligation is transferred and the donor has not provided the report referred to in Article 209 (k) or has provided an incorrect information in the report, which would result in a correction of the taxation of the transferee to the detriment of the transferee, The donor must carry out the amendments resulting from this or adjust the amounts to be adjusted instead of the transferee.

Where the right to review and liability is passed and the taxation of the donor is subsequently amended in such a way that, as a consequence, the tax of the transferee should be corrected to the detriment of the transferee, the donor must carry out the relevant amendments or Adjust the amounts to be adjusted instead of the transferee, if the donor has not informed the transferee in the report referred to in Article 209k.

Corrigendum to the amendment carried out on a single occasion
Article 12j (23.11.2007)

If the trader, who continues to do business at the end of the taxable person's business, is subsequently re-entered in the Register of VAT, he or she may rectify the property held by For the purposes of the amendment which has been paid to the State.

In the register of taxable persons, a transferee or a transferee who has not entered the register at the time of delivery, but which is subsequently registered as an amendment, may rectify the donor's taxable person at the end of his Or a review pursuant to Article 12h (3), if the right of amendment and obligation has been transferred to him during the review period and the amendment could not have been rectified at an earlier stage.

Article 121k (23.11.2007)

The adjustment referred to in Article 121 (j) shall be carried out in such a way that:

(1) The trader referred to in Article 121j (1) shall deduct the amount of the tax it has carried out as an amendment to the extent that it relates to the period from which he is remarked in the VAT register, and after The review period;

(2) The transferee referred to in Article 1212j (2) shall deduct the amount of the tax payable by the donor in so far as it relates to the year of receipt of the property by the transferee in the VAT register; or From which the previously unregistered transferee is entered in the register and the subsequent review period.

The trader or the transferee shall review the intended use of the property during the period mentioned in the first subparagraph in accordance with the rules on general review.

CHAPTER 12

Returning the tax to non-taxable persons

Foreign traders
ARTICLE 122 (22.12.2009)

A foreign trader shall be entitled to a refund of VAT included in the acquisition of a good or service if he does not have a fixed establishment in Finland for which he performs transactions, and if he does not conduct business in Finland In the form of sales of goods and services other than:

(1) the sale where the buyer is a taxable person under Articles 8a to 8d or 9, or where the buyer is a State; and (27.6.2014/507)

L to 507/2014 Paragraph 1 entered into force on 1 January 2015. The previous wording reads:

(1) sale where the buyer is a taxable person under Articles 8a to 8c or 9, or where the buyer is a State; and (16.7.2010/686)

(2) the sale of transport services and ancillary services which are exempt under Articles 71, 72 (d) or 772 h.

The tax shall be returned to the extent that the purchase relates to a foreigner:

(1) abroad to conduct activities which would have caused or justified the refund referred to in Article 131 if the activity had been carried out in Finland; or

2) in Finland to the sale referred to in paragraph 1, paragraph 1 or 2.

The right to reimbursement only applies to a tax which, under the provisions of Chapter 10, could have been deducted if a foreigner had been liable for his activity.

However, a foreign trader does not have the right to a refund where the services referred to in Article 8c are concerned and he is the purchaser of such services on the basis of Articles 8c or 9. (16.7.2010/686)

Article 122a (22.12.2009)

A foreign trader within the meaning of Article 122 (1) shall have the right to obtain a refund of the acquisition, as referred to in Article 131a, if the purchase of the goods or services relates to activities carried out abroad by a foreign country, Which would have justified the refund referred to in Article 131a if the activity had been carried out in Finland.

ARTICLE 123 (22.12.2009)

The right to return is subject to the acquisition by the trader of the goods or services in the State of establishment for the purposes of the deductible transactions.

If the trader performs in the Member State of establishment both eligible and non-deductible transactions, he shall receive a refund from the tax remitted in accordance with Articles 122 and 122a in respect of Part. The deductible proportion shall be determined for a trader established in another Member State under Council Directive 2006 /112/EC on the common system of value added tax ( The vat Directive ) In accordance with the legislation of the State of establishment based on Article 173.

State of establishment Means a State in which the trader has a business head office or a fixed establishment from which he carries out transactions. (27 JUNE 2014/505)

L to 505/2014 (3) entered into force on 1 January 2015. The previous wording reads:

State of establishment Means a State in which the trader has a registered office or a fixed establishment from which he carries out transactions.

ARTICLE 124 (29.12.1994/14)

Article 124 has been repealed by L 29.12.1994/1486 .

ARTICLE 125 (22.12.2009)

§ 125 has been repealed by L 22.12.2009/1359 .

ARTICLE 126 (22.12.2009)

If the refund application concerns the whole calendar year or the rest of the calendar year, refund shall not be paid if the amount reimbursed is less than EUR 50. Otherwise, no refund shall be paid if the amount repaid is less than EUR 400.

Diplomatic procurement (29.12.1995-1767)
ARTICLE 127 (29.12.1995-1767)

An application for the return to official use of goods and services purchased for official use may be returned to the diplomatic and other representative offices of the same position in Finland and to the Office of the consulted consul. The tax.

The diplomatic representative of the foreign power in Finland and the consigneous consular post may, on the basis of the application, return the tax on the purchase of goods and services when the goods or services are purchased by a diplomatic representative or For the personal use of a seconded consul or of a member of the family belonging to his household.

For reimbursement, the taxable purchase price for a single good or service shall be at least EUR 170. (26.10.2001/915)

ARTICLE 128

The application for repayment of taxes shall be made to the Ministry of Foreign Affairs for a calendar quarter of the calendar year and no later than one year after the date of payment of the invoice accompanying the application. The Ministry of Foreign Affairs shall determine whether the applicant is entitled to a refund on the basis of reciprocity, the status of the applicant and the intended use of the goods or services. The tax administration will check the other conditions for reimbursement and return the tax. (11.06.2010/529)

The tax administration shall specify the information to be included in the application and the documents accompanying the application. (11.06.2010/529)

If there is too much tax refund, the amount of tax returned can be deducted from the amount of the tax to be repaid. (29.12.1995-1767)

An appeal against a decision adopted under this Article shall not be challenged. (29.12.1995-1767)

European Union (30.12.2010/1392)
ARTICLE 129 (30.12.2010/1392)

The European Union or the European Atomic Energy Community, to which the Protocol on the Privileges and Immunities of the European Union of 8 April 1965 applies, shall be returned from Finland to the The tax on the purchase.

The refund referred to in paragraph 1 shall be conditional on the purchase of the goods or services for official use and the taxable purchase price of at least EUR 80. The refund shall apply mutatis mutandis to the limits and conditions agreed in the Protocol referred to in paragraph 1 and the contract implementing it or the host country agreement.

The tax is returned on the basis of an application for a quarterly tax administration.

Article 129a (30.12.2010/1392)

The European Union shall be returned to the European Union by means of a contract study or cooperation agreement concluded between the European Union and the public or private entity in Finland on the basis of an agreement or cooperation agreement concluded between the European Union and Finland. A tax on the purchase of goods imported.

The tax referred to in paragraph 1 shall be returned to the extent that the European Union funds the acquisition and the buyer does not have the right under Chapter 10 to deduct the tax in the acquisition or to receive it as a refund pursuant to Articles 122 or 131. A condition for reimbursement is that the taxable purchase price of the goods or services or the taxable amount of the import duty plus the value added tax is equal to or greater than EUR 80.

The tax is returned on the basis of an application for a quarterly tax administration.

Other international organisation (30.12.2010/1392)
Article 129b (30.12.2010/1392)

A tax on the purchase of goods and services purchased from Finland, recognised by Finland, recognised by Finland, recognised by Finland, other than those referred to in Article 129, shall be returned to the International Organisation for the purchase of goods and services purchased from Finland, provided that this has been agreed upon: The host country agreement.

The refund referred to in paragraph 1 shall be subject to the taxable purchase price of the goods or services of at least EUR 170. Feedback shall be subject to the limitations and conditions agreed upon in the establishment or host agreement of the organisation.

The application shall be made on a quarterly basis for the Ministry of Foreign Affairs. The Ministry of Foreign Affairs shall determine whether the applicant is entitled to a refund on the basis of the establishment or host agreement, the status of the applicant and the intended use of the goods or services. The tax administration will check the other conditions for reimbursement and return the tax.

Municipalities
ARTICLE 130

The municipality shall have the right to receive a refund, as referred to in Chapter 10, of the acquisition, which shall not be subject to a reduction or which does not receive a refund referred to in Article 131. The refund shall also be obtained from the tax on the subsidy or grant referred to in Article 79 (1). (27.5.1994/377)

The refund referred to in paragraph 1 shall not be subject to a tax included in the purchase for use in the private consumption, in Article 114 or Article 114 (a) or for the purchase of real estate for the purpose of renting a property. (29.12.1994/14)

Paragraph 3 has been repealed by L 21.12.2001/1457 .

By the end of the second month following the calendar year at the latest by the end of the second month following the calendar year, the municipality shall notify the tax administration by the end of the calendar year to the extent that the data has not been previously disclosed. The amount to be notified may be deducted from the tax payable for the calendar year under Article 6 (3). (30.12.2010/1392)

Article 130a (2112/98)

The municipality has the right to receive, as a refund, a census tax for the following services and goods:

(1) the health and medical services referred to in Article 34 and the service and the goods related to the treatment referred to in that paragraph, as well as the services and articles referred to in Article 36 (1) to (4);

2) Social services or goods referred to in Article 37.

The municipality shall also be entitled to return to the operator referred to in paragraph 1 for its support or assistance to the operator.

The calculated tax is 5 % of the purchase price of the service or the goods, the taxable amount referred to in Chapter 9 of the imported goods or the amount of the subsidy or subsidy.

No refund shall be obtained:

(1) contracts awarded to the municipality and not the grant or grant to the municipality;

2) compensation in respect of employment.

By the end of the second month following the end of the second month following the end of the second month following the calendar year, the municipality shall notify the Fiscal Administration by the end of the second month following the calendar year Reported. (11.06.2010/529)

Companies engaged in foreign trade and tax-free activities
ARTICLE 131 (29.12.1994/14)

The trader shall be entitled to a refund of the taxable amount of the acquisition of a good or service if the purchase relates to:

(1) activities not subject to tax on the basis of Articles 56 and 58, 59 (4), 70, 70 (b), 71, 72, 72 to 72 (e) or 72 h;

(2) for the sale of the financial service referred to in Article 41, the insurance service referred to in Article 44 or Article 59 (1), where the buyer is a trader without a place of business or business; or A fixed establishment within the Community or where the sale is directly linked to goods intended for export outside the Community;

(3) activities for which the buyer is a taxable person on the basis of Articles 8a to 8d; or (27.6.2014/507)

L to 507/2014 The amended paragraph 3 entered into force on 1 January 2015. The previous wording reads:

(3) activities for which the buyer is a taxable person on the basis of Articles 8a to 8c; or

4) for sale abroad, which would have caused or justified the refund referred to in paragraphs 1 to 3 if the activity had been carried out in Finland.

(27 JUNE 2014/505)

L to 505/2014 (1) entered into force on 1 January 2015. The previous wording reads:

The trader shall be entitled to a refund of the taxable amount of the acquisition of a good or service if the purchase relates to:

(1) activities not subject to tax on the basis of Articles 56 and 58, 59 (4), 70, 70 (b), 71, 72, 72 to 72 (e) or 72 h; (212.2011/1202)

(2) for the sale of the financial services referred to in Article 41, the insurance service referred to in Article 44 or Article 59 (1), where the buyer is a trader without a home or a fixed The place of establishment in the Community or where the sale is directly linked to goods intended for export outside the Community; (10.1999/940)

(3) activities for which the buyer is a taxable person on the basis of Articles 8a to 8c; or (16.7.2010/686)

4) for sale abroad, which would have caused or justified the refund referred to in paragraphs 1 to 3 if the activity had been carried out in Finland. (10.1999/940)

The right to reimbursement only applies to a tax which, under the provisions of Chapter 10, could have been deducted if the activity had caused the tax liability.

§ 131a (10.1999/940)

Where the goods or services are acquired for the purpose of tax-free sales of investment gold within the meaning of Article 43a, the trader shall have the right to obtain a refund:

(1) the tax on the taxable investment gold purchased by the seller within the meaning of Article 43c;

(2) a tax on the acquisition of other gold in the acquisition of gold as an investment gold;

(3) a tax to change the form, weight or concentration of investment gold or other gold.

Where the goods or services are acquired for the purposes of tax-free sales of the investment gold referred to in Article 43 (a), the investment gold or the investment gold or other gold for the other investment gold shall be entitled to reimbursement A tax on the purchase of goods or services related to the manufacture or transformation which could have been deducted on the basis of the provisions of Chapter 10 if the activity had caused the tax liability.

The trader shall have the right to a refund included in the purchase referred to in paragraphs 1 and 2, even where the purchase relates to a sale abroad which would have justified the refund referred to in paragraphs 1 or 2 if: Would have been carried out in Finland.

ARTICLE 132 (22.12.2009)

The foreign citizen shall not be entitled to a refund referred to in Article 131 or 131a, for which he is entitled to a refund pursuant to Article 122 or 122a. This shall not apply if, pursuant to Article 71, 772 (d) or 7hh, the non-tax-exempt foreign transport services and their ancillary services are entered in the Finnish Register of VAT. In that case, he shall be entitled only to a refund pursuant to Article 131 or 131a.

Special provisions (29.12.1994/14)
ARTICLE 133 (10.1999/940)

What is provided for in this Act for the exercise of the right to deduct and the deductible tax, shall also apply to the use and refundment referred to in Articles 130, 131 and 131a. (2112/98)

By way of derogation from paragraph 1, the provisions of Article 60a shall also apply to the exercise of the right of return referred to in Article 130. (08.11.2011)

L to 761/2013 (2) entered into force on 1 January 2014.

Articles 21 and 22 shall also apply to goods or services manufactured in connection with a taxable person's activities in the course of a taxable person's activities in respect of a refund referred to in Articles 131 and 131a. Service.

Articles 13 to 23 shall also apply to the refund referred to in Articles 130, 131 and 131a, as well as to the Community supplier of goods which is not subject to a tax under Article 72 (f). (2112/98)

A person who does not exercise any right to a refund other than those referred to in Article 131 and who does not wish to use the right of return shall apply paragraph 4 only in the case of the following sales:

(1) the sale of investment gold as referred to in Article 43b;

(2) the sale referred to in Article 72a;

(3) Article 65 provides that the sale of the service taxable by a trader or a legal person registered in the taxable person's register, which is not a trader, is a provision equivalent to Article 9 (1). Is obliged to pay the tax in another Member State; or

(4) the sale of the goods or services from which the buyer is liable to the taxable person on the basis of Articles 8b to 8d.

(20.3.2015/251)

L to 251/2015 The amended article entered into force on 1 July 2015. The previous wording reads:

A person who does not exercise any right to a refund other than those referred to in Article 131 and who does not wish to use the right of return shall apply paragraph 3 of this Article only in the case of the following sales:

(1) the sale of investment gold as referred to in Article 43b;

(2) the sale referred to in Article 72a;

(3) Article 65 provides that the sale of the service taxable by a trader or a legal person registered in the taxable person's register, which is not a trader, is a provision equivalent to Article 9 (1). Is obliged to pay the tax in another Member State; or

(4) the sale of the goods or services from which the buyer is liable to the taxable person on the basis of Articles 8b to 8d. (27.6.2014/507)

L to 507/2014 The amended paragraph 4 entered into force on 1 January 2015. The previous wording reads:

4) the sale of the service from which the buyer is liable to the taxable person on the basis of Articles 8b or 8c.

(16.7.2010/686)

Articles 13 to 22 provide for a reduction in tax and a taxable person, and shall also be subject to the reimbursement of the tax and reimbursement referred to in Article 130a. (2112/98)

Article 133a (29.12.1994/14)

Where a new means of transport, other than those referred to in Article 26d, acquired for the purpose of deduction, is sold in such a way that the seller, buyer or other person, in their turn, carries the means of transport from Finland to another Member State, the seller shall receive a refund. The tax on the purchase of the means of transport. However, the refund shall not be obtained in so far as that tax exceeds the tax which the seller would have to pay if the sale was taxable. (13.11.2009)

The right to a refund shall be incurred when the seller has supplied the means of transport to the buyer.

§ 13b (29.12.1994/14)

A legal person who is not a trader is entitled to a refund on the importation of goods if it proves that the Community acquisition of the goods has been taxed in another Member State.

§ 13c (29.12.1994/14)

The refund referred to in Articles 133 a and 133 (b) shall be applied in writing to the tax administration. The application shall be made within one year of the end of the calendar year in which the right to refund was incurred. (11.06.2010/529)

The refund shall be complied with, if applicable, of the value added tax under Part II of this Act or by any other law. The period of three years referred to in Articles 192 and 193 of this Law shall be calculated from the end of the calendar year in which the decision relates.

Chapter 12a (25.11.2002/971)

Specific systems for radio and television broadcasting services, electronic services and telecommunications services (27 JUNE 2014/505)

L to 505/2014 The amended title entered into force on 1 January 2015. The previous wording is: the special scheme for electronic services

Special scheme applicable to taxable persons not established in the Community (27 JUNE 2014/505)

L to 505/2014 Entered into force on 1 January 2015.

Article 133d (27 JUNE 2014/505)

A taxable person not established within the Community shall have the right to use the special scheme referred to in this Article and in Articles 133 to 133 j where the taxable person sells radio and television broadcasting services, electronic services or telecommunications services other than The trader who is established in the Community or whose domicile or habitual residence is in the Community.

L to 505/2014 Article 133d entered into force on 1 January 2015. The previous wording reads:

Article 133d (25.11.2002/971)

A taxable person not established within the Community shall have the right to use the special scheme provided for in this Chapter if the taxable person sells an electronic service to a non-trader and provides the purchaser of the service in the Community The permanent establishment or, unless the service is delivered to a permanent place of business, the buyer shall have its registered office in the Community.

A non-established taxable person means a trader who does not have a place of residence or a fixed establishment in the Community and which is not covered by Council Directive 2006 /112/EC on the common system of value added tax, The VAT Directive , pursuant to Article 214, other than that of this special scheme, is required to be registered as a taxable person in the Community. (13.11.2009)

The special scheme shall apply to all sales referred to in paragraph 1 by a taxable person using the system. It shall not, however, apply to sales to a legal person registered in the taxable person's register, who is not a trader. (13.11.2009)

Article 9 (1) does not apply to the sale of a taxable person to a legal person who is not a trader and is not registered in a register of taxable persons within the meaning of paragraph 1 of the special scheme. (13.11.2009)

Article 133e (27 JUNE 2014/505)

By non-established taxable person For the purposes of this Chapter, for the purposes of this Chapter, a trader who does not have a place of business or a fixed establishment in the Community and which, under Article 214 of the VAT Directive, is not required for the purposes of this specific scheme; To be registered as taxable person in the Community.

As a Member State of identification For the purposes of the special scheme referred to in Article 133d, a Member State to which a taxable person not established in the Community is contacted to notify the beginning of the activities referred to in Article 133 d.

Member State of consumption Referred to in Article 58 of the VAT Directive, the Member State in which the radio and television broadcasting service, the electronic service or the telecommunications service are carried out.

L to 505/2014 Amended Article 133e entered into force on 1 January 2015. The previous wording reads:

Article 133e (25.11.2002/971)

Member State of identification Means the Member State to which a taxable person not established in the Community is contacted to inform the commencement of the activities referred to in Article 133 (d) in accordance with the provisions of this Chapter.

Member State of consumption Means the Member State in which the electronic service is carried out under Article 58 of the VAT Directive. (13.11.2009)

Article 133f (27 JUNE 2014/505)

A taxable person not established within the Community, who shall designate Finland as a Member State of identification, shall make an electronic notification of the initiation of the activities referred to in Article 133 d to the tax administration.

A taxable person not established within the Community, who shall designate a Member State of identification as a Member State other than Finland and which must pay tax to Finland, shall comply with the corresponding provisions applicable in the Member State of identification.

L to 505/2014 Article 133f entered into force on 1 January 2015. The previous wording reads:

Article 133f (25.11.2002/971)

A taxable person not established within the Community, who shall designate Finland as a Member State of identification, shall make an electronic notification of the initiation of the activities referred to in Article 133 d to the tax administration. (11.06.2010/529)

Changes in the information provided in the declaration of initiation, as well as the termination or alteration of the activity, in such a way that the taxable person is no longer entitled to use the special scheme, must be communicated electronically to the Fiscal Administration. (11.06.2010/529)

The tax administration shall determine the information to be provided in the notice of initiation and the manner in which the information referred to in paragraphs 1 and 2 is adopted. (11.06.2010/529)

A taxable person not established within the Community, who shall designate a Member State of identification as a Member State other than Finland and which must pay tax to Finland, shall comply with the corresponding provisions applicable in the Member State of identification.

Article 133g (27 JUNE 2014/505)

The taxable person referred to in Article 133f (1) shall be entered in the identification register and shall be assigned an individual identification number. The relevant identification number shall be communicated by the tax administration by electronic means.

The taxable person shall be removed from the identification register if:

(1) declare that radio and television broadcasting services, electronic services or telecommunications services no longer exist;

(2) it may otherwise be assumed that his taxable activities were terminated;

(3) he no longer fulfils the conditions for applying the special scheme; or

4) he persisted in failing to comply with the rules on the special scheme.

The register referred to in paragraph 1 shall also include a taxable person not established within the Community who has chosen as Member State of identification a Member State other than Finland, and which is therefore registered with the Member State concerned Identification register.

L to 505/2014 Article 133 g entered into force on 1 January 2015. The previous wording reads:

Article 133g (25.11.2002/971)

The taxable person referred to in Article 133f (1) shall be entered in the identification register and shall be assigned an individual identification number. The relevant identification number shall be communicated by the tax administration by electronic means. (11.06.2010/529)

The taxable person referred to in paragraph 1 shall be deleted from the identification register if:

(1) declares that there will be no more direct electronic services;

(2) it may otherwise be assumed that his taxable activities were terminated;

(3) he no longer fulfils the conditions for applying the special scheme; or

4) he persisted in failing to comply with the rules on the special scheme.

The register referred to in paragraph 1 shall also include a taxable person not established within the Community who has chosen as Member State of identification a Member State other than Finland, and which is therefore registered with the Member State concerned Identification register.

The tax administration shall inform the taxable person referred to in paragraph 1 by electronic means of the registration and the removal of the register, as referred to in this Article, and of the fact that, by way of derogation from the notification, the person concerned has not entered the register or deleted From the register (11.06.2010/529)

Article 133h (27 JUNE 2014/505)

A taxable person not established within the Community, whose Member State of identification is Finland, shall, by electronic means, issue a tax return for each tax period irrespective of whether radio and television broadcasting services, electronic services or telecommunications services have been sold. During the tax period. The notification will be given to the tax administration.

The tax declaration shall indicate:

(1) identification number of the taxable person;

(2) disaggregated for each Member State of consumption where the tax is to be paid, the total value of radio and television broadcasting services sold during the tax period, the total value of the electronic services and the telecommunications services without the share of the tax, the corresponding total amount of the tax; With regard to the tax rate and the applicable tax rate;

(3) the sum of the taxes referred to in paragraph 2.

The taxable person's tax period referred to in paragraph 1 shall be a quarterly calendar year. The tax return shall be provided no later than 20 days of the calendar month following the tax period.

The taxable person using the special scheme, the Member State of identification of which is the Member State other than Finland, shall comply with the corresponding provisions applicable in the Member State of identification as regards the tax payable to Finland.

L to 505/2014 Article 133h entered into force on 1 January 2015. The previous wording reads:

Article 133h (25.11.2002/971)

A taxable person not established in the Community, the Member State of identification of which is Finland, shall make an electronic declaration of taxation on each tax period, irrespective of whether electronic services have been sold during the tax period. The notification will be given to the tax administration. (11.06.2010/529)

The tax declaration shall indicate:

(1) identification number of the taxable person;

(2) disaggregated for each Member State of consumption where the tax is to be paid, the total value of the electronic services of the tax period without the share of the tax, the total amount of the tax and the applicable tax rate;

(3) the sum of the taxes referred to in paragraph 2.

The taxable person's tax period referred to in paragraph 1 shall be a quarterly calendar year. The tax return shall be provided no later than 20 days of the calendar month following the tax period.

The tax return shall be made in euro. In the case of sales in other currencies, the tax return shall use the exchange rate for the last day of the tax period. The conversion shall be used for the exchange rates published by the European Central Bank for that date or, if the courses have not been published on that date, the exchange rates for the following day of publication.

The amount of the electronic declaration referred to in paragraph 1 shall be further determined by the tax administration. (11.06.2010/529)

The taxable person using the special scheme, the Member State of identification of which is the Member State other than Finland, shall comply with the corresponding provisions applicable in the Member State of identification as regards the tax payable to Finland.

Article 133 i (25.11.2002/971)

The taxable person referred to in Article 133 h (1) shall pay the sum of the taxes to be credited for the tax period as referred to in Article 133 h (2) (3) at the latest on the 20th day of the calendar month following the tax period. (27 JUNE 2014/505)

L to 505/2014 (1) entered into force on 1 January 2015. The previous wording reads:

The taxable person referred to in Article 133 h (1) shall pay the sum of the taxes to be credited for the tax period as referred to in Article 133 h (2) (3) at the latest on the 20th day of the calendar month following the tax period. Reference shall be made to the relevant tax return. The tax is paid to the euro bank account established by the tax administration. (13.11.2009)

The taxable person using the special scheme, the Member State of identification of which is a Member State other than Finland, shall comply with the provisions applicable in the Member State of identification applicable in the Member State of identification.

Article 133 j (25.11.2002/971)

The taxable person applying the special scheme shall not make the reduction referred to in Chapter 10. Instead, notwithstanding Article 122 (1), he shall have the right to receive a refund referred to in Article 122.

The right to reimbursement only applies to a tax which, under the provisions of Chapter 10, could have been deducted if the taxable person had been liable for his activity under the general rules of the law.

Special scheme applicable to taxable persons established in the Community other than the Member State of consumption (27 JUNE 2014/505)

L to 505/2014 Entered into force on 1 January 2015.

Article 133 k (27 JUNE 2014/505)

A taxable person not established in the Member State of consumption has the right to use the special scheme referred to in this Article and Articles 133 to 133 q where a taxable person sells radio and television broadcasting services, electronic service or telecommunications services Other than the trader who is established in the Member State of consumption or is domiciled or habitually resident in the Member State of consumption.

L to 505/2014 Modified Article 133 K entered into force on 1 January 2015. The previous wording reads:

Article 133 k (25.11.2002/971)

A taxable person using a special scheme shall keep sufficiently detailed records of the transactions covered by the special scheme in order to enable the Member State of consumption to determine the correctness of the tax return referred to in Article 133 h.

The information referred to in paragraph 1 shall be made available to the tax administration by electronic means if requested by the Member State of identification or the Member State of consumption. The tax administration provides more details on how to provide electronic data. (11.06.2010/529)

The data shall be kept for ten years from the end of the calendar year during which the transaction was carried out.

Article 133 l (27 JUNE 2014/505)

Not established in the Member State of consumption Taxable person Means a trader who has a business domicile or a fixed establishment in the Community but does not have a place of business or a fixed establishment in the Member State of consumption.

As a Member State of identification For the purposes of the special scheme referred to in Article 133 (k), the Member State in which the taxable person is domiciled or, where his business is not established in the Community, the Member State in which he has a fixed establishment.

The Member State of identification of a taxable person whose business is not established in the Community but which has several fixed locations in the Community is the Member State of identification of the Member State in which it is established, where the taxable person declares that he is using: A special scheme. The taxable person shall be obliged to respect that decision for the calendar year in question and the two calendar years thereafter.

Member State of consumption Referred to in Article 58 of the VAT Directive, the Member State in which the radio and television broadcasting service, the electronic service or the telecommunications service are carried out.

L to 505/2014 Article 133 l entered into force on 1 January 2015. The previous wording reads:

Article 133 l (25.11.2002/971)

Unless otherwise provided for in this Chapter, the taxable person using the special scheme, the Member State of identification of which is Finland, shall apply mutatis mutandis, as provided for in Chapters 13 to 22. The same applies to the taxable person whose Member State of identification is another Member State, in so far as the question is the tax payable to Finland.

§ 133 m (27 JUNE 2014/505)

A taxable person not established in the Member State of consumption, the Member State of identification of which is Finland, shall make an electronic declaration of initiation of the activities referred to in Article 133 K to the tax administration.

A taxable person not established in the Member State of consumption, of which the Member State of identification is a Member State other than Finland and which must pay a tax in Finland, shall comply with the corresponding provisions applicable in the Member State of identification.

L to 505/2014 Amended Article 133 m entered into force on 1 January 2015. The previous wording reads:

§ 133 m (25.11.2002/971)

The taxable person using the special scheme, the Member State of identification of which is Finland, does not apply, as provided for in Chapter 13, for the temporal allocation in so far as the question is of a tax to be held in another Member State.

Article 133 n (27 JUNE 2014/505)

The taxable person referred to in Article 133 m (1) shall be entered in the register of taxable persons referred to in Article 172 in respect of sales covered by the special scheme. A unique identification number shall be used for the identification of the taxable person in the past to fulfil his obligations relating to the taxable person.

The taxable person referred to in paragraph 1 shall be excluded from the special scheme if:

(1) declare that radio and television broadcasting services, electronic services or telecommunications services no longer exist;

(2) may otherwise be presumed to have ceased to be covered by the special scheme;

(3) he no longer fulfils the conditions for applying the special scheme; or

4) he persisted in failing to comply with the rules on the special scheme.

A taxable person not established in the Member State of consumption, of which the Member State of identification is a Member State other than Finland, shall be entered in the register of identification referred to in Article 133 g (1) within the scope of the special scheme in Finland Sales. The individual identification number shall be the VAT identification number assigned to the taxable person by the State of identification.

L to 505/2014 The amended Article 133 entered into force on 1 January 2015. The previous wording reads:

Article 133 n (25.11.2002/971)

The taxable person using the special scheme shall not be subject to the payment of the tax pursuant to Article 147 (1).

Where a taxable person using a special scheme is not able to deduct the deductions provided for in Article 78 in full from the tax period in the calculation of the tax deposited in Finland, the amount which is not deducted shall be attributed to the following tax periods. On the basis of the application or any other information received, the tax administration, at the end of the financial year, shall return the tax which has not been deducted. If, at the end of the financial year, the taxable person has received a refund of the tax that has not been deducted, it shall not be deducted in the following financial years. (11.06.2010/529)

Article 133 (27 JUNE 2014/505)

A taxable person not established in the Member State of consumption whose Member State of identification is Finland shall, by electronic means, issue a tax return for each tax period, irrespective of whether radio and television broadcasting services, electronic services or telecommunications services Sold during the tax period. The notification will be given to the tax administration.

The tax declaration shall indicate:

(1) identification number of the taxable person;

(2) disaggregated for each Member State of consumption where the tax is to be paid, the total value of radio and television broadcasting services sold during the tax period, the total value of the electronic services and the telecommunications services without the share of the tax, the corresponding total amount of the tax; With regard to the tax rate and the applicable tax rate;

(3) the sum of the taxes referred to in paragraph 2.

If, in addition to the permanent establishment in Finland, the taxable person has one or more permanent establishment in the rest of the Community from which the services are supplied, the tax return must also indicate the special scheme by Member State of consumption The total value of the services covered by each Member State in which the taxable person has a fixed establishment, and the identification number of the permanent establishment concerned.

The taxable person's tax period referred to in paragraph 1 shall be a quarterly calendar year. The tax return shall be provided no later than 20 days of the calendar month following the tax period.

The taxable person using the special scheme, the Member State of identification of which is the Member State other than Finland, shall comply with the corresponding provisions applicable in the Member State of identification as regards the tax payable to Finland.

L to 505/2014 Amended § 133 entered into force on 1 January 2015. The previous wording reads:

Article 133 (11.06.2010/529)

Matters relating to the taxable person using the special scheme are dealt with in the tax administration.

§ 133 p (27 JUNE 2014/505)

The taxable person referred to in Article 133 o (1) shall pay the sum of taxes to be credited for the tax period as referred to in Article 133 (2) (3) at the latest on the 20th day of the calendar month following the tax period.

The taxable person using the special scheme, the Member State of identification of which is a Member State other than Finland, shall comply with the provisions applicable in the Member State of identification applicable in the Member State of identification.

L to 505/2014 Article 133 p entered into force on 1 January 2015. The previous wording reads:

§ 133 p (7.8.2009/605)

The taxable person using the special scheme shall not be subject to the provisions of Articles 161, 162 and 162a and Article 164 (1) concerning the reporting obligation and the tax period.

The taxable amount of the taxable person using the special scheme shall be subject to the summary declaration provided for in Article 164 (3) and Article 165.

Article 133 q (27 JUNE 2014/505)

A taxable person using a special scheme, who does not have a place of business or a fixed establishment in Finland, shall not make the reduction referred to in Chapter 10 relating to the taxable activities covered by the special scheme Contracts, unless otherwise provided for in paragraph 2. However, notwithstanding Article 122 (1), the taxable person shall be entitled to a refund referred to in Article 122.

Where a taxable person also carries out activities not covered by a special scheme in Finland, for which he is obliged to register as VAT, he may carry out his taxable activities under the special scheme. In the notification referred to in Article 162 of the reduction referred to in Chapter 10.

The right to a refund and to the deduction referred to in paragraph 2 shall apply only to a tax which, under the provisions of Chapter 10, could have been deducted if the taxable person had been liable for his activity under the general rules of the law.

L to 505/2014 Article 133 q entered into force on 1 January 2015. The previous wording reads:

Article 133 q (25.11.2002/971)

The taxable person using the special scheme shall not be entered in the register of taxable persons referred to in Article 172.

The taxable person using the special scheme shall not be subject to the provisions of Article 175 (1) concerning the notification of the registration measures to the party concerned.

§ 133 r (27 JUNE 2014/505)

Article 133 r has been repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015. The previous wording reads:

§ 133 r (25.11.2002/971)

The taxable person using the special scheme, the Member State of identification of which is Finland, shall not be subject to the provisions of Chapter 19 concerning the imposition of a tax in so far as the question is the tax payable to another Member State.

However, the taxable person referred to in paragraph 1 may apply the provisions of Article 182 concerning the tax increase.

Article 130s (27 JUNE 2014/505)

Article 133 is repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015. The previous wording reads:

Article 130s (7.8.2009/605)

The tax administration shall notify the taxable person using the special scheme of the unpaid tax paid to Finland. (11.06.2010/529)

The tax referred to in paragraph 1 shall apply which Article 24 (1) of the Tax Code provides for an obligation under the periodic tax declaration.

Where a taxable person using a special scheme pays tax from the tax period to Finland, without payment of the tax, after the time limit laid down in Article 133 i (1), he shall, on his own initiative, pay the tax Tax increase. If the tax has not been paid without payment of the tax, or if the taxable person did not pay the tax on his own initiative, the tax would be subject to a tax increase.

The tax increase referred to in paragraph 3 shall be calculated in accordance with the law on the increase in the tax and the amount of the delay (186/1995) Provides.

Where a taxable person using a special scheme is subject to a tax increase, Articles 184 and 185 shall apply as regards the imposition of the tax.

Article 133 (27 JUNE 2014/505)

Article 133 t has been repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015. The previous wording reads:

Article 133 (25.11.2002/971)

The taxable person using the special scheme, the Member State of identification of which is Finland, does not apply, as provided for in Chapter 20, for guidance and for a preliminary ruling, in so far as the question is the tax payable to another Member State.

Article 133 u (27 JUNE 2014/505)

Article 133 is repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015. The previous wording reads:

Article 133 u (20.5.2005)

If the taxable person using the special scheme has declared that the tax payable for the tax period is too high, the excess amount of the tax paid shall be paid to him on the basis of the application or any other information received. The tax may be returned no later than the third calendar year after the end of the calendar year for which the taxable person has declared too much tax, or by the taxable person at the latest on the basis of the request made at that time.

For the taxable person using the special scheme, Articles 133, 133, 179, 192, 192, 193 and 204 shall be held for the financial year in respect of the calendar year in which the tax period is concerned. For the purposes of Articles 192 and 193, an adjustment and a complaint may be made within a calendar year. (7.8.2009/605)

Article 133 (27 JUNE 2014/505)

Article 133 is repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015. The previous wording reads:

Article 133 (7.8.2009/605)

The tax payable to the taxable person using the special scheme shall be paid without delay.

Repayable tax is paid in the form of a tax (609/2005) The adjusted interest rate. Interest shall be calculated from the date of payment of the tax. The interest rate referred to in Article 133 (2) (2) of this Act shall be calculated from the end of the second calendar month following the financial year.

§ 133 X (27 JUNE 2014/505)

Article 133 x has been repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015. The previous wording reads:

§ 133 X (7.8.2009/605)

The taxable person using the special scheme, the Member State of identification of which is Finland, shall not be subject to the provisions of Article 209a of the obligation to provide for a derogation in so far as the question is of a tax to be held in another Member State.

Article 133 (27 JUNE 2014/505)

Article 133 is repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015. The previous wording reads:

Article 133 (7.8.2009/605)

The taxable person using the special scheme shall be subject to Article 218 of the VAT infringement if he fails to comply with the obligation laid down in Articles 133 (f), 133 h or 133 (k), despite the request of the Authority.

PART II (27 JUNE 2014/505)

The title has been repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015.

CHAPTER 13

The title has been repealed by L 27 JUNE 2014/505 Which entered into force on 1 January 2015. Previous wording: Timely targeting (27 JUNE 2014/505)

Common Code of Conduct (27 JUNE 2014/505)

L to 505/2014 Entered into force on 1 January 2015.

ARTICLE 134 (27 JUNE 2014/505)

The special scheme shall apply to all sales referred to in Articles 133 d or 133 (k) by a taxable person using the system. It shall not, however, apply to sales to a legal person registered in the taxable person's register, who is not a trader.

Article 9 (1) does not apply to the sale to a legal person, who is not a trader and not registered in a register of VAT, of a taxable person, as referred to in Article 133 (d) or 133 K of the scheme.

L to 505/2014 § 134 entered into force on 1 January 2015. The previous wording reads:

ARTICLE 134 (29.06.2012)

The tax on sales and the intra-Community acquisition of the goods, the deduction of the tax and the reported transactions shall be applied for the accounting of the tax and for the declaration of commercial transactions in the calendar month, as provided for in this Chapter.

§ 134a (27 JUNE 2014/505)

Changes in the information provided in the declaration of initiation, as well as the termination or alteration of the activity, in such a way that the taxable person is no longer entitled to use the special scheme, must be communicated electronically to the Fiscal Administration.

The tax administration shall determine more precisely the information to be provided in the notice of initiation, as well as the method of initiating the notification and the notifications referred to in paragraph 1.

L to 505/2014 Article 134a entered into force on 1 January 2015.

Article 134b (27 JUNE 2014/505)

The tax administration shall inform the taxable person referred to in Article 133 g (1) and Article 133 (1) (1) by electronic means of registration and removal from the register and of the fact that, by way of derogation from the notification, the person concerned has not entered the register or deleted From the register

L to 505/2014 Article 134b entered into force on 1 January 2015.

§ 134.c (27 JUNE 2014/505)

The tax return shall be made in euro. In the case of sales in other currencies, the tax return shall use the exchange rate for the last day of the tax period. The conversion shall be used for the exchange rates published by the European Central Bank for that date or, if the courses have not been published on that date, the exchange rates for the following day of publication.

The amount of the tax return referred to in Articles 133 h and 133 shall be determined by the tax administration.

L to 505/2014 Article 1313c entered into force on 1 January 2015.

Article 134d (27 JUNE 2014/505)

In the case of tax on the tax period, reference shall be made to the relevant tax return. The tax is paid to the euro bank account established by the tax administration.

L to 505/2014 Article 134d entered into force on 1 January 2015.

Article 133e (27 JUNE 2014/505)

A taxable person using a special scheme shall keep sufficiently detailed records of the transactions covered by the special scheme in order to enable the Member State of consumption to determine the correctness of the tax return referred to in Articles 133 h and 133 o.

Where requested, the information shall be made available to the tax administration electronically if Finland is a Member State of identification or a Member State of consumption. The tax administration provides more details on how to provide electronic data.

The data shall be kept for ten years from the end of the calendar year during which the transaction was carried out.

L to 505/2014 Article 134e entered into force on 1 January 2015.

Article 134f (27 JUNE 2014/505)

Unless otherwise provided for in this Chapter, the taxable person using the special scheme, the Member State of identification of which is Finland, shall apply mutatis mutandis, as provided for in Chapters 13 to 22. The same applies to the taxable person whose Member State of identification is another Member State, in so far as the question is the tax payable to Finland.

L to 505/2014 Article 134f entered into force on 1 January 2015.

Article 134g (27 JUNE 2014/505)

The taxable person using the special scheme, the Member State of identification of which is Finland, does not apply, as provided for in Chapter 13, for the temporal allocation in so far as the question is of a tax to be held in another Member State.

L to 505/2014 § 134g entered into force on 1 January 2015.

Article 134h (27 JUNE 2014/505)

The transactions covered by the special scheme of the taxable person using the special scheme shall not apply to the payment of the tax pursuant to Article 147 (1).

Where a taxable person using a special scheme cannot make deductions within the meaning of Article 78 in full from the tax period in the calculation of the tax deposited in Finland, the amount which is not deducted shall be returned to the taxable person.

L to 505/2014 Article 134h entered into force on 1 January 2015.

§ 134 i (27 JUNE 2014/505)

Matters relating to the taxable person using the special scheme are dealt with in the tax administration.

L to 505/2014 Article 134 i entered into force on 1 January 2015.

§ 134.j (27 JUNE 2014/505)

The taxable person using the special scheme shall not be subject to the provisions of Articles 161, 162 and 162a and Article 164 (1) concerning the reporting obligation and the tax period.

The taxable amount of the taxable person using the special scheme shall be subject to the summary declaration provided for in Article 164 (3) and Article 165.

L to 505/2014 Article 134 j entered into force on 1 January 2015.

Article 133k (27 JUNE 2014/505)

The taxable person not established in the Community using the special scheme shall not be entered in the register of taxable persons referred to in Article 172.

A taxable person not established in the Member State of consumption which uses the special scheme, the Member State of identification of which is not Finland, shall be entered in the register of taxable persons within the meaning of Article 172 For transactions.

The taxable person referred to in paragraphs 1 or 2 shall not apply what Article 175 (1) provides for notification of the registration measures to the party concerned.

L to 505/2014 Article 134 (c) entered into force on 1 January 2015.

§ 134 (27 JUNE 2014/505)

The taxable person using the special scheme, the Member State of identification of which is Finland, shall not be subject to the provisions of Chapter 19 concerning the imposition of a tax in so far as it relates to transactions covered by a specific scheme in another Member State Of the tax payable.

L to 505/2014 Article 134 l entered into force on 1 January 2015.

§ 134 m (27 JUNE 2014/505)

The tax administration shall notify the taxable person using the special scheme of the unpaid tax paid to Finland.

The tax referred to in Article 23 and Article 24 (1) of the Tax Code shall apply to the tax referred to in paragraph 1.

Where a taxable person using a special scheme pays tax from the tax period to Finland, without payment of the tax due after the period laid down in Article 133 i (1) or in Article 133 p (1), he shall have to pay the tax Pay an own-initiative tax increase. If the tax has not been paid without payment of the tax, or if the taxable person did not pay the tax on his own initiative, the tax would be subject to a tax increase.

The tax increase referred to in paragraph 3 shall be calculated in accordance with the law on the increase in the tax and the amount of the delay (186/1995) Provides.

Where a taxable person using a special scheme is subject to a tax increase, Articles 184 and 185 shall apply as regards the imposition of the tax.

L to 505/2014 Article 134 m entered into force on 1 January 2015.

§ 13134 (27 JUNE 2014/505)

The taxable person using the special scheme, the Member State of identification of which is Finland, does not apply, as provided for in Chapter 20, for guidance and for a preliminary ruling, in so far as the question is the tax payable to another Member State.

L to 505/2014 § 134 n entered into force on 1 January 2015.

§ 134a (27 JUNE 2014/505)

Where a taxable person using a special scheme has declared that the tax payable for the tax period in respect of the special scheme is too high, the excess amount paid shall be paid to him or any other report received. Based on. The tax may be returned no later than the third calendar year after the end of the calendar year for which the taxable person has declared too much tax, or by the taxable person at the latest on the basis of the request made at that time.

For the taxable person using the special scheme, Articles 179, 192, 193 and 204 shall be considered for the purposes of the calendar year in which the tax period is concerned. For the purposes of Articles 192 and 193, an adjustment and a complaint may be made within a calendar year.

L to 505/2014 Article 134 O entered into force on 1 January 2015.

§ 134 p (27 JUNE 2014/505)

The tax payable to the taxable person using the special scheme shall be paid without delay.

Repayable tax is paid in the form of a tax (609/2005) The adjusted interest rate. Interest shall be calculated from the date of payment of the tax.

L to 505/2014 Article 134 p entered into force on 1 January 2015.

§ 134 q (27 JUNE 2014/505)

The taxable person using the special scheme, which is the Member State of identification of the Member State of identification, shall not be subject to the provisions of Article 209a of the obligation to provide for a derogation in so far as the question is of a tax to be held in another Member State.

L to 505/2014 Article 134 q entered into force on 1 January 2015.

§ 134 R (27 JUNE 2014/505)

The taxable person using the special scheme shall be subject to the provisions of Article 218 (3) on the VAT offence if, in spite of the request of the Authority, he fails to comply properly with the provisions of Articles 133 f, 133 h, 133 m, 133, 134a or 134 e. The obligation.

L to 505/2014 § 134 R entered into force on 1 January 2015.

PART II (27 JUNE 2014/505)

L to 505/2014 The title entered into force on 1 January 2015.

CHAPTER 13

Timely allocation (27 JUNE 2014/505)

L to 505/2014 The title entered into force on 1 January 2015.

ARTICLE 135 (27 JUNE 2014/505)

The tax on sales and the intra-Community acquisition of the goods, the deduction of the tax and the reported transactions shall be applied for the accounting of the tax and for the declaration of commercial transactions in the calendar month, as provided for in this Chapter.

L to 505/2014 Article 135 entered into force on 1 January 2015. The previous wording reads:

ARTICLE 135

The tax on sales shall be applied to the calendar month during which the duty to carry out the tax has been incurred pursuant to Articles 15 and 16.

Article 135a (27 JUNE 2014/505)

The tax on sales shall be applied to the calendar month during which the duty to carry out the tax has been incurred pursuant to Articles 15 and 16.

L to 505/2014 Article 135a entered into force on 1 January 2015.

ARTICLE 136

In the circumstances referred to in Article 15 (1) (1), the tax during the accounting year shall be applied to the calendar month during which the purchaser has been charged for the goods or services supplied. If no charge is used, the tax may be applied to the calendar month during which the selling price or the part of it has accrued. (27 JUNE 2014/505)

L to 505/2014 (1) entered into force on 1 January 2015. The previous wording reads:

Under Article 135 (1) (1), in the event of a financial year, a tax under Article 135 may be applied to the calendar month during which the buyer has been charged for the goods or services supplied. If no charge is used, the tax may be applied to the calendar month during which the selling price or the part of it has accrued. (13.11.2009)

At the end of the accounting period, or, if the charge is not used, the tax on selling prices referred to in paragraph 1 shall be applied to the last calendar month of the financial year. At the end of the taxable amount, the tax shall be applied to the last calendar month of operation.

ARTICLE 137

Under Article 15 (1) (1) of Article 15 (1) of the Tax Code, a taxable person who is not subject to accounting law or who has the right to draw up a payment-based financial statement shall be subject to a calendar month in the situations mentioned in Article 15 (1) (1) of the tax. During which the sale price or part of it has accrued. (13.11.2009)

The tax on selling prices referred to in paragraph 1 at the end of the taxable amount shall be applied to the last calendar month of operation.

ARTICLE 138 (13.11.2009)

By way of derogation from Articles 136 and 137, a tax on the sale of the service referred to in Article 65, of which the trader or a legal person entered in the taxable person's register, which is not a trader, shall: According to Article 9 (1), the obligation to carry out an obligation is to be applied to the calendar month during which the duty to carry out the tax has been incurred pursuant to Article 15.

In accordance with Article 65 of the Law, the sale of a service which is taxable by a trader or a legal person registered in the taxable person's register, which is not a trader, is equivalent to Article 9 (1). According to the provision, the obligation to pay the tax in another Member State is to be applied to the calendar month during which the duty to perform the tax would have been incurred, according to Article 15, if the sale took place in Finland.

Article 138a (29.12.1994/14)

The intra-Community sales of goods shall be subject to the delivery month for the next calendar month. However, if a invoice or equivalent document has been issued to the purchaser in the month of delivery, the sale shall be subject to the delivery period.

Article 138b (29.06.2012)

The intra-Community acquisition of a commodity shall be allocated to the following calendar month, during which the obligation to perform the tax is incurred under Article 16a (1). However, if the purchaser has received the goods received in the month of receipt of the invoice or equivalent document, the purchase shall, however, be allocated for the month of receipt of the goods.

ARTICLE 139

The items to be deducted from the taxable amount referred to in Article 78 (1) and the accrued credit loss referred to in Article 78 (2) shall be applied to the calendar month for which it is accounting for good accounting purposes. Record. (29.12.1994/14)

At the end of the taxable amount, the items mentioned in paragraph 1 shall be allocated to the last calendar month of operation.

Article 139a (7.6.1996/381)

In the course of the financial year, for the purposes of the sale of a valid packaging and a means of transport referred to in Article 85b, the same rate may be applied to the sale of the goods which have been packaged or transported, if the sale cannot be separated without substantial difficulties. Different. No later than the last calendar month of the financial year, the tax that has not been paid for the calendar month shall be applied.

ARTICLE 140 (29.12.1995-1767)

The purchase price of the goods acquired during the tax period referred to in Article 79k (2) and the purchase price of the service or goods acquired immediately for the benefit of the passenger referred to in Article 80 (2) shall be allocated to the calendar month during which the service Or the item is received. (16.7.2010/686)

An increase in the profit margin pursuant to Article 79k (4) or Article 80 (3) shall be applied to the calendar month during which the service or goods have been made available for other uses or for the purchase of the goods referred to in Article 79h. (16.7.2010/686)

Where a taxable dealer applies the general provisions of the law to the sale of an article of art, collectors or antiques, or the sale of an article of art purchased by a taxable person whose sale or Community acquisition has been subject to Article 85a (1) (9) In the case of a reduced rate, the tax on the purchase is deducted from the calendar month for which the tax on the sale of the goods is applied. (212.2011/1202)

ARTICLE 141

The reductions referred to in Chapter 10 shall be applied to the calendar month during which:

1) the goods or services purchased have been received;

(2) the purchase price or part thereof has been paid before the date indicated in paragraph 1;

(3) the goods or services have been introduced for the purposes of deduction;

(4) goods imported into the country have been imported.

Paragraph 5 has been repealed by L 9.1.2009/6 .

Article 141a (29.12.1995-1767)

The reduction in the intra-Community acquisition of goods shall be subject to the same calendar month as the tax on intra-Community acquisition.

ARTICLE 142

During the accounting year, a reduction under Article 141 (1) shall be applied to the calendar month during which the deduction is justified by the provision of the goods or services supplied. If no charge is used, the reduction may be applied to the calendar month during which the purchase price or part of it has been paid.

At the end of the accounting period, or, where charges are not used, the deduction of the purchases referred to in paragraph 1 shall be applied to the last calendar month of the financial year. At the end of the taxable amount, the reduction shall be applied to the last calendar month of operation.

ARTICLE 143

Under Article 141 (1), a taxable person who is not subject to accounting law or who has the right to draw up a payment-based financial statement shall, in the circumstances referred to in Article 141 (1), apply a reduction to the calendar month during which the purchase price Or the part thereof has been paid.

At the end of the taxable amount, the reduction in the outstanding amounts referred to in paragraph 1 shall be applied to the last calendar month of operation.

ARTICLE 144 (23.11.2007)

The reduction referred to in Article 103 shall be applied to the calendar month during which the property has been received or the service has been completed and received. Alternatively, the reduction may be applied to the calendar month during which the seller's obligation to carry out the tax on the integration of the construction service to its own use in accordance with Article 16.

§ 145

The reduction referred to in Article 106 and Article 112 (2) shall be applied to the calendar month during which the taxable person has started.

Article 1414a (23.11.2007)

The adjustment referred to in Article 118 shall be applied to the calendar month for which it is recognised as accounting for good accounting.

At the end of the obligation of duty, the adjustment shall be applied to the last calendar month of operation.

Article 145b (23.11.2007)

The amendment referred to in Article 121c (1) shall be applied to the last calendar month of the review year.

The amendment referred to in Article 121c (2) shall be applied to the calendar month during which the property has been surrendered, the tax liability is terminated or the property has been removed from the property.

The verification by the donor referred to in Article 121h (2) and (3) shall be applied to the calendar month during which the management of the property has been surrendered.

Article 145c (23.11.2007)

The adjustment referred to in Article 121k (1) (1) shall be applied to the calendar month from which the trader is remarked in the VAT register.

The adjustment referred to in Article 121k (1) (2) shall be applied to the calendar month in which the management of the property has been received or from which the transferee is entered in the VAT register.

ARTICLE 146 (23.11.2007)

The adjustments referred to in Article 121b shall be applied to the calendar month during which the purpose of the property is to change.

CHAPTER 13a (29.12.1994/14)

Tax procedure in certain Community procurement situations

Article 146a (26.07.1996/542)

If, under this law, the purchaser of a new means of transport referred to in Article 26d (1) (1) is not covered by this law, the taxable person and the means of transport must be (1482/94) , the tax authorities, the tax authorities, the tax authorities, the reporting obligation, the imposition of the tax, the reference for a preliminary ruling, the application for a change and the reimbursement of the tax are in force: Provides.

Article 14146 (30.12.2010/1392)

Where the excise goods referred to in Article 26e are purchased by a person whose other acquisitions do not constitute a Community acquisition pursuant to Article 26c (2), the excise duty on the intra-Community acquisition of excise goods Payment, tax authorities, notification obligation, imposition of a tax, a preliminary ruling, an application for a change, repayment of the tax, and any modification of the procedure laid down in the excise duty law.

CHAPTER 14

Payment of the tax

ARTICLE 147 (7.8.2009/605)

The taxable person shall pay the difference between taxes and deductible taxes payable to the calendar months of the calendar month referred to in Article 162a ( Account of the tax ) By the State at the latest in the second calendar month following that period, at the date specified in Article 11 (1) of the Tax Act.

A purchaser of a new means of transport referred to in Article 26d (1), who is not a taxable person under this law and which is not subject to the application of Article 146a, shall pay a tax in a more precise manner by the tax administration no later than The date on which the means of transport must be entered in the register.

A taxable person whose tax period is subject to a change in the tax period within the meaning of Article 162 (2) (2) during the tax period shall pay the tax to be paid in respect of the preceding tax period not later than the second month following the calendar month. In the calendar month of the notification referred to in Article 162 (c) (1), at the time provided for in Article 11 (1) of the Tax Code or at a later date as determined by the tax administration. (11.06.2010/529)

ARTICLE 148 (7.8.2009/605)

§ 148 has been repealed by L 7.8.2009/605 .

ARTICLE 149 (7.8.2009/605)

If the deductions referred to in Chapter 10 or Articles 78 or 80 cannot be taken in full in the calculation of the tax on the tax period, the taxable person shall have the right to obtain a refund of the tax from the tax period.

The amount referred to in paragraph 1 shall be returned as specified in more detail in the tax account.

Chapter 14a (30.12.2003/1301)

Reduction in the threshold of taxable persons

Article 149a (30.12.2003/1301)

A taxable person whose turnover in the financial year (in the form of a turnover) exceeds EUR 10 000 receives a tax relief from the accounting year (in the form of a tax), the amount of which is determined as follows:

(turnover-10 000) x tax
Tax - -------------------------------------
20.000
(24.4.2015/515)

L to 15/2015 Paragraph 1 shall enter into force on 1 January 2016. The previous wording reads:

A taxable person whose turnover in the financial year (in the form of a turnover) exceeds EUR 8 500 shall be subject to a tax relief (tax) for the accounting year, the amount of which is determined as follows:

(turnover-8,500) x tax
Tax - ------------------------------------
14,000
(21.12.2004)

A taxable person whose annual turnover does not exceed EUR 8,500 shall be subject to a tax on the financial year for the entire financial year.

The turnover of the financial year referred to in paragraphs 1 and 2 shall be calculated in accordance with Article 3. However, the turnover does not include the contribution of the tax, the consideration given to the forestry sector and the right to use the property referred to in Article 30.

Paragraphs 1 and 2 shall not apply if:

(1) the reduction in the formula referred to in paragraph 1 shall be negative;

(2) the tax payable for the financial year is negative;

(3) the taxable person is a foreigner without a fixed establishment in Finland; or

4) the taxable person is a municipality.

No such statement shall be made:

(1) the tax to be charged on forestry;

2) the tax on the transfer of the right to use the property referred to in Article 30;

3) the tax on the sale of fixed assets;

(4) as purchaser the tax payable on the basis of Articles 2a, 8a to 8d and 9; and (27.6.2014/507)

L to 507/2014 The amended paragraph 4 entered into force on 1 January 2015. The previous wording reads:

(4) as purchaser the tax payable on the basis of Articles 2a, 8a to 8c and 9; and (16.7.2010/686)

(5) the tax on intra-Community procurement referred to in Article 2b.

The items mentioned in paragraph 5 shall not be counted in the calculation of the tax for the accounting year.

Article 141b (7.8.2009/605)

Where the taxable person's tax period is a calendar month or a quarter of a calendar year, the information on the calculation and amount of the concession shall be given in connection with the tax return referred to in Article 162 (1) to the last fiscal period.

Where the taxable person's tax period is a calendar year or a calendar year, the information on the calculation and amount of the concession shall be given in respect of the tax declaration referred to in Article 162 (1) or Article 13c (4).

By way of derogation from Article 147 (1), the taxable person shall pay only the amount corresponding to the difference between the tax to be paid for the tax period referred to in paragraphs 1 and 2 and the difference between the amount of the concession referred to in Article 149a. If the concession is higher than the taxable amount payable under Article 147 (1) of the taxable person, the taxable person shall have the right to receive a refund corresponding to the difference between the amount of the concession and the amount of the tax to be paid, or, if the taxable person is not required to pay Tax, the total amount of the concession.

The taxable person who has submitted the information referred to in paragraphs 1 or 2 in respect of a subset reduction, without giving or declaring the concession too small, shall be entitled, at the end of the financial year, to obtain an unreported amount in return for the application or any other Within three years of the end of the financial year to which the concession relates, or on the basis of a request made by the taxable person within a period of time.

Article 149 c (7.8.2009/605)

If, owing to incorrect or incomplete information provided by the taxable person, the taxable person has received too much relief, the tax administration shall, within a period of three years from the end of the financial year, order the taxable amount to be paid by the taxable person, Is affected by the concession. (11.06.2010/529)

The tax payable under paragraph 1 may be increased under the conditions laid down in Article 182.

Article 149 d (13.11.2009)

A correction shall be made if the taxable person has received too much or too small a reduction in the amount of the tax payable or deducted from the tax year for the financial year to be paid or deducted. The correction may be made, even if the period referred to in Article 149 (b) (4) or Article 149 (c) has expired.

Article 143e (30.12.2003/1301)

Otherwise, where applicable, the value added tax shall apply, as laid down in Part II of this Act and other law.

Article 149 f (7.8.2009/605)

The taxable person whose financial year shall be adjusted on the basis of Article 2020a for a calendar year shall be entitled to receive the concession, as referred to in Article 149a, for the accounting year in respect of the accounting year ending on or after the accounting year ending in that financial year. Of the calendar month preceding the change in the calendar year preceding the change in the calendar. For the financial year, the calendar months of the accounting year in respect of the preceding accounting year shall be considered to be the accounting year.

The taxable person whose financial year shall change from the calendar year referred to in Article 2020a for the accounting year in accordance with the accounting year shall be entitled to a concession within the meaning of Article 149a in accordance with the accounting law ending after the expiration of the accounting year ending For the financial year in question for the financial year in question, for the calendar month following the change in the calendar year. The accounting year shall be the calendar months of the accounting year following the adjustment of the accounting year.

Information on the calculation and the amount of the concession referred to in paragraphs 1 and 2 shall be given in connection with the tax return referred to in Article 162 (1) of the last fiscal year.

CHAPTER 15

Return of the tax to certain foreign traders

Traders not established in the Community (22.12.2009)
ARTICLE 150 (22.12.2009)

An trader not established in the Community shall seek the refund referred to in Articles 122 and 122a in writing from the tax administration.

By non-established trader of the Community For the purposes of this Chapter, a trader who does not have a place of business or a fixed establishment in the territory of the Community from which he carries out transactions. (27 JUNE 2014/505)

L to 505/2014 (2) entered into force on 1 January 2015. The previous wording reads:

By non-established trader of the Community Means a trader who does not have a place of residence or a fixed establishment in the territory of the Community from which he performs transactions.

The refund application shall relate to a period of at least three consecutive calendar years falling within the same calendar year and not more than a calendar year. However, the application may be made for a period of three months if the application concerns the rest of the calendar year.

The resulting tax shall be applied to the application period during which:

(1) an obligation to levy a tax on that sale has been incurred pursuant to Article 15 (1) (1) or (2), or invoiced, whichever is the latest; or

(2) goods imported into the country have been imported.

The application may also cover the invoiced purchase of goods and services and the importation of goods which have been delivered, carried out or in the same calendar year if the purchase or import has not been included in the previous Applications.

The application shall be made within six months of the end of the calendar year for which the application relates.

ARTICLE 151

Application for reimbursement shall be made by means of a form confirming the tax administration in Finnish, Swedish or English. (22.12.2009)

The application shall be accompanied by:

(1) the original invoice or the corresponding document issued by the seller or the original customs clearance decision and related documents;

(2) a certificate issued by the applicant's domestic tax authority up to one year earlier on the quality of the applicant's business;

3) other documents necessary for the settlement of the application.

The tax administration will provide further information on the information to be provided in the application and the documents attached to the application. (22.12.2009)

ARTICLE 152 (22.12.2009)

The refund shall be paid in euro to the bank account indicated by the applicant in Finland. At the request of the applicant, the refund may be paid to a bank in another Member State, in which case the applicant shall bear the costs incurred by the foreign bank for paying the refund. No interest shall be paid to the refund.

The tax administration shall return without delay the original documents referred to in Article 151 (2) (1), as referred to in Article 151 (2) (1).

ARTICLE 153

If the tax is overturned due to incorrect or incomplete information provided by the applicant, the amount reimbursed shall be passed on to the applicant. The payment decision shall be made no later than three years after the end of the calendar year in which the incorrect refund decision relates.

ARTICLE 154

The amount to be paid under Article 153 may be increased by a maximum of 30 % if the applicant has provided false information in the refund application or in the related report. Where the provision of false information has taken place in gross negligence or inadvertent, the amount to be paid may be increased to a maximum of three times.

The amount to be paid shall be subject to a tax increase from the date on which the refund has been paid, including the date on which the refund was paid. The amount of the tax increase shall otherwise be calculated according to the law on the increase in tax and the rate of delay (1556/95) Provides. (29.12.1995-1767)

ARTICLE 155

Requests for further remarks and decisions on reimbursement or recovery may be communicated by sending them by post to the address indicated by the applicant. The interested party shall be deemed to have been informed, unless otherwise displayed, on the seventh day following the delivery of the document to the postal service.

ARTICLE 156

For the purposes of the refund and Article 153, the amount to be paid shall be complied with, if applicable, of the value added tax, as laid down in Part II of this Act and other law.

The period of three years referred to in Articles 192 and 193 of this Law shall be calculated from the end of the calendar year in which the decision relates.

Traders established in another Member State (22.12.2009)
Article 156a (22.12.2009)

A trader established in another Member State shall apply for reimbursement of the refund referred to in Articles 122 and 122a by the Tax Administration by submitting an application to the Member State of establishment through the electronic information system set up by it.

The trader established in another Member State Means a trader who has a business domicile or a fixed establishment in a Member State other than Finland from which he carries out transactions. (27 JUNE 2014/505)

L to 505/2014 (2) entered into force on 1 January 2015. The previous wording reads:

The trader established in another Member State Means a trader who has a resident or fixed establishment in a Member State other than Finland from which he carries out transactions.

Article 156b (22.12.2009)

The refund application shall relate to a period of at least three consecutive calendar years falling within the same calendar year and not more than a calendar year. However, the application may be made for a period of three months if the application concerns the rest of the calendar year.

The resulting tax shall be applied to the application period during which:

(1) an obligation to levy a tax on that sale has been incurred pursuant to Article 15 (1) (1) or (2), or invoiced, whichever is the latest; or

(2) goods imported into the country have been imported.

The application may also cover the invoiced purchase of goods and services and the importation of goods which have been delivered, carried out or in the same calendar year if the purchase or import has not been included in the previous Applications.

The application shall be made within nine months of the end of the calendar year for which the application relates. However, the deadline for applications for 2009 is 31 March 2011. (25.3.2015)

Article 156 c (22.12.2009)

The application for reimbursement shall be made in Finnish, Swedish or English.

The application shall be accompanied by an electronic copy of invoices and import documents with a taxable amount of at least eur 1 000.

The tax administration shall provide more detailed provisions on the information to be provided in the application and on the way in which the information is provided and on the documents accompanying the application. The application shall be deemed to have been lodged only if the applicant has provided all the information required by the tax rule.

Article 156 d (22.12.2009)

If the deductible proportion applicable in the Member State of establishment referred to in Article 123 (2) is reviewed after the submission of the refund application in accordance with Article 175 of the VAT Directive, the trader shall declare: A revised deductible proportion of the refund period during the calendar year following the electronic information system established by the Member State of establishment.

The tax administration will provide further information on the information to be provided in the report.

As a result of the revision of the deductible proportion referred to in paragraph 1, the amount which has not been returned or not returned may be taken into account, on the basis of the refund application made during the calendar year following the return period, As a reduction or an increase in quantity.

Article 156 E (22.12.2009)

The tax administration shall immediately inform the applicant electronically of the date on which it received the application from the Member State of establishment.

The decision on refund shall be sent to the applicant within four months of receipt of the application if no further information is requested.

Article 156 f (22.12.2009)

If the tax administration does not have all the information necessary to resolve the case, it shall request additional information within four months of receipt of the application. Additional additional information may be requested if necessary.

If the tax administration has reasonable doubts as to the validity of the refund application, additional information may also be requested by the applicant to submit a invoice or an import document.

The requested information shall be submitted to the tax administration within one month of the date of receipt of the request.

Article 156 g (22.12.2009)

If the tax administration has requested additional information, it shall send the decision on the refund to the applicant within two months of receipt of the information or, in the absence of any information, within two months of the deadline for the submission of additional information Termination. However, at least six months after the application was received by the tax administration, the deadline for the return decision is not less than six months.

If the tax administration has requested additional additional information, the refund decision shall be sent to the applicant within eight months of receipt of the application.

Article 156 h (22.12.2009)

The refund shall be paid within 10 working days of the end of the period referred to in Article 156 (e) or 156 g.

The refund shall be paid in euro to the bank account indicated by the applicant in Finland. At the request of the applicant, the refund may be paid to a bank in another Member State, in which case the applicant shall bear the costs incurred by the foreign bank for paying the refund.

Article 156 i (22.12.2009)

If the refund is paid after the period provided for in Article 156 h (1), the refund shall be paid in accordance with (609/2005) The adjusted interest rate. The interest shall be calculated on the basis of the date on which the refund was, in accordance with Article 156 h (1), not later than the date of actual payment of the refund.

Interest shall not be paid if the applicant has not provided the requested additional information or additional additional information within the time limit.

Article 156 j (22.12.2009)

Too much recovery and tax increase shall apply, as provided for in Articles 153 and 154.

Article 156 k (22.12.2009)

The notification of the date of receipt of the refund application shall be sent to the applicant by electronic means at the address he has indicated. Further information requests for reimbursement or recovery of the refund shall also be sent as electronic communications, subject to paragraph 2 or to the protection of the privacy of the person concerned, other specific protection or protection or protection of rights Request shall be sent by post by letter. Alternatively, the notification and additional requests for information may be sent to the applicant electronically via the electronic information system established by the applicant in the Member State where the applicant is established, using the assistance of the Member State of establishment.

Where additional information is requested from an authority or any person other than the applicant, the request shall be made by electronic means only if the electronic procedure is possible for the addressee.

The decisions on recovery or recovery may be communicated by sending them by post by letter to the address indicated by the applicant. Decisions may also be sent to the applicant by electronic means through an electronic information system established by the Member State where the applicant is established, using the administrative assistance of the Member State of establishment.

The interested party shall be deemed to have received the document sent by letter, unless otherwise displayed on the seventh day following the date of delivery of the document. If the request for additional information referred to in paragraph 1 has been sent to the applicant electronically via an electronic information system established by the applicant in the Member State where the applicant is established, the applicant shall be deemed to have received the document For information, unless otherwise displayed on the seventh day after the document is made available to the applicant in this information system.

Article 156 l (22.12.2009)

For the purposes of the refund and the amount paid pursuant to Article 156 (j), the amount of the VAT tax in Part II of this Act and any other law shall apply.

The period of three years referred to in Articles 192 and 193 shall be calculated from the end of the calendar year in which the decision referred to in this Chapter applies.

Chapter 15a (22.12.2009)

Applications for refund to other Member States

Article 156 m (22.12.2009)

A trader established in Finland, applying for a refund of value added tax referred to in Article 122 or 122a from another Member State, shall submit a refund application to the Finnish Tax Administration for the purposes of its Through the information system. The application shall be deemed to have been lodged only if the applicant has provided all the information required under Articles 8, 9 and 11 of the VAT Directive.

The tax administration shall forward to the applicant an electronic receipt certificate without delay by means of an electronic information system.

The tax administration does not submit a refund application to the Member State from which the refund is claimed if, during the refund period, the applicant has not been entered in the VAT register.

The decision referred to in paragraph 3 not to submit an application may be served by sending it by post by letter to the address indicated by the applicant. The interested party shall be deemed to have been informed, unless otherwise displayed, on the seventh day following the delivery of the document to the postal service. In addition, the decision shall be notified without delay by electronic means through the information system.

The decision referred to in paragraph 3 shall apply, as provided for in Chapter 21, from the decision on appeals against a preliminary ruling.

CHAPTER 16

Tax authorities

ARTICLE 157

General control of taxation is a matter for the tax administration. (11.06.2010/529)

The tax administration is charged with the imposition and repayment of the tax, the supervision of the payment of the tax and the payment of the tax and the tax collection. (11.06.2010/529)

The tax administration shall decide on the reimbursement referred to in Article 122 and carry out other tasks relating to the refund. (11.06.2010/529)

The tax administration receives and continues to submit applications for refund to the other Member States referred to in Article 156 m via an electronic information system and carries out other tasks related to the forwarding of applications. (22.12.2009)

ARTICLE 158 (11.06.2010/529)

Matters relating to the taxable person referred to in Article 13a and the remuneration group referred to in Article 13c are dealt with in the tax administration.

ARTICLE 159 (29.12.1995-1767)

Article 159 has been repealed by L 29.12.1997-1767 .

ARTICLE 160 (21.12.2012)

Customs duties on imported goods shall be subject to customs duties, as provided for in the Customs Act.

CHAPTER 17

Notification obligation

ARTICLE 161 (16.3.2001)

The person who enters into the taxable activities referred to in Article 1 shall be required before the start of the activity in the company and the Community (244/2001) , a declaration of incorporation.

Changes in the information provided by the notification, as well as the termination of the taxable activity, shall be made without delay a notice of change or termination within the meaning of the company and the Community information law.

Paragraphs 1 and 2 shall not apply to the taxable person referred to in Article 147 (2).

ARTICLE 162 (7.8.2009/605)

The taxable person shall issue a tax return for each tax period.

The tax return shall indicate the turnover, the amount to be paid and the tax and other information necessary to establish the amount of the tax imposed by the tax administration.

The tax declaration must be lodged no later than the second calendar month following the tax period, in accordance with the procedure laid down in Article 7 of that Law at the time provided for in Article 8 of the Tax Act. The declaration that the tax is not payable may be given in advance, but not more than six calendar months.

The tax administration shall lay down further provisions on how the taxable person referred to in Article 147 (2) shall declare the tax.

Article 162a (7.8.2009/605)

The tax period shall be calendar months, unless otherwise provided for in paragraphs 2 to 4.

A taxable person whose turnover, as referred to in Article 1 (1) of Chapter 4 of the accounting law of the calendar year, does not exceed EUR 50 000, the tax period shall be a quarter of a calendar year, unless otherwise provided for in paragraphs 3 or 4 of this Article.

The tax period shall be the calendar year, unless otherwise provided for in paragraph 4 of this Article, of a taxable person whose turnover or equivalent income referred to in Article 1 of Chapter 4, of the accounting law of the calendar year, does not exceed EUR 25 000.

The tax period shall be the calendar year for a natural person, a natural person engaged in a primary production, an estate or an art object, as referred to in Article 79c, and of an art article referred to in Article 79c.

For the calendar year referred to in paragraphs 2 or 3, the calendar year of the applicable tax period shall be considered.

For the purposes of this law, primary production means the pursuit of agriculture, forestry, horticulture, hunting, fishing, fish farming, nutrition, nutrition, fur and reindeer husbanding, and the picking of the lichen or the cuckoo or other Recovery of such a natural product. Agriculture means agriculture itself, agriculture, agriculture, agriculture, agriculture or forestry, which must not be regarded as a different movement.

Article 162a (7.8.2009/605)

However, on the basis of an application made by the taxable person referred to in Article 162a (2), the taxable person's application during the tax period shall be the calendar month and the application for a taxable person referred to in Article 162a (3) or (4). On the basis of a calendar month or a quarter of a calendar year.

The taxable person whose tax period is the tax period referred to in Article 162a (2) to (4) may, on application, move to the application of a shorter tax period referred to in those paragraphs. The taxable person whose tax period is the tax period chosen on the basis of this Article may, on application, apply for the application of the tax period referred to in Article 162a (2) to (4) or a shorter tax period referred to in those points.

However, the tax period shall be the same for at least three consecutive calendar years.

The tax period referred to in paragraph 2 shall apply from the beginning of the calendar year following the application. The application shall be made no later than the end of September preceding that calendar year.

Article 162a (7.8.2009/605)

The taxable person shall immediately inform the tax administration if the conditions laid down in Article 162a (2) to (4) are not met in the calendar year or the following calendar year. (11.06.2010/529)

On the basis of the notification referred to in the first paragraph of the calendar year for the current calendar year, the taxable amount of the taxable person shall be regarded as new information from the beginning of the shorter tax period during which the notification was given. The tax administration shall lay down further provisions on the conditions under which the measures referred to in this paragraph may not be implemented.

If, as referred to in paragraph 1, the tax administration concludes that the conditions laid down in Article 162a (2) to (4) are not met in the calendar year, the tax period for the taxable person shall be deemed to be equivalent to that of the calendar year in question. Tax route. The tax administration shall lay down further provisions on the conditions under which the measures referred to in this paragraph may not be implemented. (11.06.2010/529)

The tax administration may order that a taxable person who is essentially defaulting or who can be presumed, within the meaning of Article 26 (3) of the Law on the Law of Recovery, to assume, on a similar basis, a non-compliance with Article 26 (2) of the Law on In the case of tax purposes, in the case of a calendar year or of a quarterly calendar year, from the beginning of that calendar year. (11.06.2010/529)

The taxable person whose tax period is subject to a change in the tax period within the meaning of the second paragraph of the tax period shall, for the tax period preceding the change, issue a tax return no later than the second calendar month following the calendar month in which 1 The statement referred to in Article 8 of the Tax Code, in accordance with the procedure laid down in Article 7 of that law or at a later date imposed by the tax administration. (11.06.2010/529)

In the case referred to in paragraph 4, the tax administration shall adopt a decision and, in the case referred to in paragraph 3, a decision. (11.06.2010/529)

Article 162.d (7.8.2009/605)

The taxable person whose tax period is other than the calendar year shall be subject to the same tax period as the laws referred to in Article 1 (2) (2), (3), (6) and (7) and (3) of the Tax Code. Taxes and duties are applied.

Article 162a (7.8.2009/605)

The taxable person shall issue a summary declaration for each calendar month:

(1) intra-Community sales referred to in Articles 72b and 72/c;

(2) Article 65 for the sale of taxable services for which the trader or a legal person registered in the taxable person's register, which is not a trader, is in another In the Member State under Article 9 (1), the obligation to pay the tax, with the exception of sales of services exempt from tax in the State of taxation.

(13.11.2009)

The summary declaration shall also be provided where the intra-Community acquisition of the goods by the taxable person is deemed to be in the State of expiry of the taxable movement under Article 63g.

The year of sale and the exchange of the sales and sales rebate, the purchase and sale refund, the refund of the surplus, any other adjustment for the sale or any other sales change in the summary declaration, For the calendar month for which it is good accounting for accounting purposes. (13.11.2009)

The notification shall be submitted no later than 20 days of the month following the calendar month. (13.11.2009)

The tax administration shall provide more detailed provisions on the information to be provided in the summary declaration and on the method of administration.

ARTICLE 163 (13.11.2009)

The declaration of establishment, amendment and termination referred to in Article 161 may also be submitted by electronic means.

The summary declaration referred to in Article 162 (e) shall be submitted electronically. The tax administration may, upon request, authorise the submission of a summary declaration. The notification may be submitted by electronic transmission.

The tax administration provides more detailed provisions on the way electronic information is provided.

ARTICLE 164 (11.06.2010/529)

The tax return and the summary declaration are given to the tax administration.

Non-electronic summary declaration shall be deemed to have been issued when it has arrived at the tax administration as in the administrative law (434/2003) Provides.

An electronic summary declaration shall be deemed to have been issued when it has arrived at the Tax Administration, as is the case with the Law on E-Commerce (13/2003) Paragraph 10 Provides.

ARTICLE 165 (7.8.2009/605)

Notifications and other documents referred to in Article 162a shall be signed by the notifying party. Community declarations and documents shall be signed by authorised persons. (11.06.2010/529)

The notifications and other documents referred to in Article 162 (e), which may be submitted to the tax authority by electronic means and which must be signed, shall be verified by the Law on strong electronic identification and electronic signatures (19/2009) By means of an advanced electronic signature or any other acceptable means. (13.11.2009)

The tax administration shall provide more detailed provisions on the electronic transmission of the declarations and other documents referred to in Article 162 (e).

ARTICLE 166 (16.3.2001)

The persons responsible for fulfilling the reporting obligation referred to in Article 161 shall be laid down in the company and Community information law.

Responsibility for the fulfilment of a reporting obligation other than those referred to in Article 161 shall lie with the Community Government or the administration. In the case of an open company, a limited partnership company, a parent company and a group, it is incumbent on a shareholder who, under Article 188 (2), is liable for the tax.

The obligation to report in respect of notifications other than those referred to in Article 161 shall be held in custody on behalf of the guardian, on behalf of the persons entrusted to him, and on behalf of the estate, where the estate is in possession of or, if the nest is divided, the In the custody of the nest.

A representative in Finland shall also be responsible for fulfilling the reporting obligation referred to in paragraphs 1 and 2.

ARTICLE 167 (11.06.2010/529)

When required, the tax administration must issue a certificate of receipt.

ARTICLE 168

Anyone who has defaulted on a tax return or summary declaration within the prescribed period, or failed to notify it, will be required to fulfil its obligations under the Tax Administration's request. (11.06.2010/529)

The taxable person shall also provide the additional explanations necessary for the imposition of the tax on the request.

§ 168a (29.12.1994/14)

Where a taxable person has failed, without a valid reason, to give a summary declaration or to have declared incomplete or incorrect, the tax administration may order a non-payment of at least EUR 80 and not more than 1 700 euros. (11.06.2010/529)

The payment of the default fee shall be in accordance with the provisions on value added tax in respect of the collection, collection, recovery and account of the default.

ARTICLE 169 (25.4.2003/325)

The taxable person shall, on the request of the tax administration, present his accounts, notes and all related and other material and property which may be necessary for his tax or tax purposes in Finland to be checked by the tax administration. In the case of appeals. (11.06.2010/529)

Notwithstanding the provisions of paragraph 1, for supporting documents or other materials to be kept electronically, in accordance with Article 209 n-209 q, sufficient data are available for a complete real-time computer connection and that the data are: To be clearly written into a written form. In addition, the authority's request for a technical recording shall be made available to the person carrying out the verification, if necessary for the purpose of carrying out the inspection. (29.06.2012)

A report shall be drawn up in the form of a report, subject to specific reasons.

The procedure to be followed and the material and assets to be followed are laid down in more detail by a decree of the Council of Ministers.

Article 169a (17.3.1995/350)

The inspection may also be carried out solely for the purpose of collecting data which may be used for other taxable persons (Reference data check) .

Paragraph 2 has been repealed by L 30.12.2010/1413 . (30.12.2010/1413)

L foreign credit and financial institution activities in Finland 1608/1993 Has been repealed by L 1358/2010 , see Application 1358/2010 3 and 4 .

ARTICLE 170

Each person shall, on the basis of the request of the Tax Administration, provide information on the name, bank account number, transaction or other relevant identification, which may be necessary for the purpose of dealing with another taxable person's tax or appeal proceedings And who shall be aware of the documents held by him or otherwise are in his possession, provided that the law does not give him the right to refuse to testify. However, information on the economic status of taxation shall not be refused. (11.06.2010/529)

The Post and Telecommunications Organisation shall provide information on the written request of the authority referred to in paragraph 1 to provide information on postal orders and postage indications received by the customer, as well as from other monetary movements via the Post Office.

The authorities referred to in paragraph 1 shall, as mentioned in Article 169, verify or verify the movement and other documents from which the information referred to in paragraphs 1 and 2 may be available.

The decision to amend the tax administration pursuant to this Article shall be complied with, as provided for in Article 23a of the Tax Procedure Act. (21.12.2015)

Article 177a (29.06.2012)

The seller of investment gold shall present the documentation referred to in Article 209 (s) for verification and provide information on the request of the tax administration.

ARTICLE 171 (11.06.2010/529)

At the request of the tax administration, the State and the municipal authority, as well as the other public authorities, shall, at the request of the tax administration, submit or present such information which may be necessary for the purposes of taxation or an appeal, which shall be carried out by an authority or other In the case of documents held by a public body, or otherwise known, provided that the information does not relate to a case from which the law cannot be certified. However, information on the economic status of taxation shall not be refused.

Article 171a (17.3.1995/350)

The tax administration shall have the right to receive, free of charge, the information required for tax purposes under this Chapter.

In the event that a State or a municipal authority is supplied with extensive and mass-based information, the tax administration shall pay the relevant authority, with the exception of the general administration, the costs of the transmission of the information to that authority; and The cost of capital and the cost of renting and operating machinery and equipment. (11.06.2010/529)

CHAPTER 18

Registration

§ 172

Except for taxable persons within the meaning of Article 147 (2) of the law, taxable persons shall be entered in the register of taxable persons. (29.12.1994/14)

Paragraph 2 has been repealed by L 30.12.1999/1347 .

ARTICLE 173

The tax administration shall be entered in the taxable person's register, including when the taxable business begins. However, the taxable person may be entered in the register even from the time he takes the purchase of goods and services for a taxable business. (11.06.2010/529)

On the basis of Articles 12, 26f and 30, the taxable person shall be entered in the register no earlier than the application. However, where the trader referred to in Article 30 may make the deduction provided for in Article 106 or the application of Article 106 (3) and the application has been made after the commencement of the activity referred to in Article 30, he shall, however, be liable to the taxable person for the start of that activity. (23.11.2007)

The group of taxable persons referred to in Article 13a shall be deemed to be constituted at the earliest from the date of the application. (27.5.1994/377)

Article 173a (29.06.2012)

If a foreigner does not have a place of business or a fixed establishment in another Member State or in a State with which Finland has a legal arrangement for mutual assistance between the authorities, On Council Directive 2010 /24/EU on mutual assistance for the recovery of claims relating to taxes, levies and other measures, as well as administrative cooperation and combating fraud in the field of value added tax Pursuant to Article 12 (2) of Council Regulation (EU) No 904/2010 The approval of an application shall be subject to the appointment of a representative approved by the tax administration in Finland. In addition, the tax administration may require the provision of a security of the security. (27 JUNE 2014/505)

L to 505/2014 (1) entered into force on 1 January 2015. The previous wording reads:

If the foreigner has no place of residence or a fixed establishment in another Member State or in a State with which Finland has a legal arrangement for mutual assistance between the authorities responsible for mutual assistance, Council Directive 2010 /24/EU on the recovery of claims relating to taxes, duties and other measures, and Council Regulation (EU) No 904/2010, application under Article 12 (2) Shall be subject to the appointment of a representative of the tax authority domiciled in Finland. In addition, the tax administration may require the provision of a security of the security.

Articles 169, 209 and 209 n-209n provide for the obligations of the taxable person, including the representative referred to in paragraph 1.

ARTICLE 174

The tax administration will remove the taxable person from the register, including the termination of the tax business. Vertical business can be considered to continue as long as the trader or the bankruptcy administration sells the business assets acquired by the trader. However, if the bankruptcy administration is independently continuing the business of the trader, the trader's tax liability shall always be deemed to be closed at the latest at the time of bankruptcy. (11.06.2010/529)

On the basis of Article 12, the taxable person and the taxable person whose sales volume does not exceed the limit in euro within the meaning of Article 3 shall be removed from the register, including the taxable person's application for that purpose. (26.10.2001/915)

On the basis of Article 30, the taxable person shall not be removed from the register as a consequence of the taxable person's claim, but only after the conditions for the taxable person have ceased. (16,1994/1218)

The group of taxable persons referred to in Article 13a shall be considered to be landed, including from the point of view of the trader in question. (27.5.1994/377)

Article 174a (11.06.2010/529)

The decision taken under Article 26f of the Tax Administration is valid for a period of at least two calendar years by the purchaser.

ARTICLE 175 (11.06.2010/529)

The tax administration shall notify the person concerned of the registration and the removal from the register, of the formation and termination of the group of taxable persons referred to in Article 13a, and of the fact that, by way of derogation from the notification or application, no In the register or deleted from the register, or any group of taxable persons has been formed or unloaded.

The tax administration shall, at the request of the judicial unit of the person concerned or of the beneficiaries, issue a decision in the case of registration, and in the case of the formation and demolition of the group of taxable persons.

CHAPTER 19

Determination of the tax

ARTICLE 176 (7.8.2009/605)

By way of derogation from the information provided by the tax return, or in the absence of a tax return, the tax administration shall pay the taxable person a tax which has been declared too little or too little to be returned. (11.06.2010/529)

The tax shall not be imposed if the decision of the tax administration has been settled earlier. Where the case is open to interpretation or unclear and the taxable person has acted in good faith in accordance with the practice or instructions of the authority, the matter shall be settled in that regard for the benefit of the taxable person, if, for a specific reason, not otherwise. (11.06.2010/529)

In order to determine the amount of the tax, it is necessary, in the interests of both the State and the taxable person, to consider the extent to which the taxable person's transactions, as well as other relevant factors, have been identified or otherwise known or otherwise: Deemed to be correct.

The taxable person shall be given an opportunity to submit a report if, when the tax is imposed, a substantial deviation from the information provided by the taxable person is made.

ARTICLE 177 (7.8.2009/605)

If the taxable person has failed to declare the tax completely or has declared it too little and has not provided the information necessary for the imposition of the tax, the amount of the tax payable must be determined by the tax administration. By evaluating. (11.06.2010/529)

In connection with the request referred to in Article 7 (4) of the Tax Code, the tax administration shall inform the taxable person of the amount of the amount of the tax to be paid and the criteria for determining it and afford the taxable person an opportunity to: To report. (11.06.2010/529)

The amount of the tax referred to in paragraph 1 shall be sought, by means of calculations drawn up on the basis of purchases, normal sales commissions, salaries or other cost items, or for other similar sectors and similar In the case of taxable persons operating in the circumstances.

The decision on the imposition of the tax must take account of the calculation of the amount of the tax and indicate the reasons for the assessment of the tax.

ARTICLE 178 (7.8.2009/605)

The tax referred to in Article 176 may be waived if the amount of the tax is too little or too little to be returned due to an error resulting from the excess tax payable by another taxable person or 122 Or in Article 131, the tax has not been repaid or the tax neutrality or other reason required for the imposition of the tax. It is required that the taxable person submits a commitment made by the right to return, in which he renounces his right to a refund. The person who gave the undertaking has no right to return.

The tax referred to in Article 176 may also be waived where the tax is to be considered to be negligible, or whether tax neutrality or other grounds require the imposition of a tax.

The tax administration shall provide more detailed provisions as to when the tax referred to in paragraphs 1 and 2 may be waived.

ARTICLE 179 (7.8.2009/605)

The tax referred to in Article 176 shall be imposed within three years of the end of the financial year for which the tax had to be paid.

The tax shall be considered within the prescribed period if the decision of the tax administration was taken before the expiry of that period. (11.06.2010/529)

ARTICLE 180 (7.8.2009/605)

After the death of the taxable person, the tax is imposed on the estate.

The tax shall be specified within one year from the end of the calendar year in which the withdrawal is given to the tax administration. The tax cannot be imposed if the period referred to in Article 179 has expired. (11.06.2010/529)

ARTICLE 181

Where a legal form has been given to any circumstances or measure which does not correspond to the actual nature or purpose of the case, it shall be carried out in the form of a method of taxation, as in the case of the correct form.

When the consideration of the sale of the goods or services has been agreed or ordered to be reduced to a moderate or other measure, it appears that a reduction in the amount of the tax payable may be estimated, Establish the amount of the tax to be paid.

ARTICLE 182 (7.8.2009/605)

The tax may be increased if:

(1) in the tax return or otherwise known or in the document, the non-taxable person has failed to comply with the requested request to remedy it by a maximum of 10 %;

(2) the taxable person has, without a valid reason, failed to give the tax return or substantially too late or failed to provide any other information or document in the right time or to issue a tax return or other information; or The document is essentially incomplete, up to 20 %, and if, at the time of the prescribed exhortation, he has been deprived of an acceptable obstacle, he or she has failed to fulfil its obligations in full or in part;

(3) the taxable person has failed to fulfil his reporting obligation in gross negligence or made a substantial contribution to the wrong tax return, other information or document, or more than double.

Where the failure referred to in paragraph 1 (3) or the notification of a false declaration, information or document has taken place for the purpose of embezzling, the tax shall be increased by at least 50 % and not more than threefold.

The tax increase shall be imposed only on the tax which is incomplete or incomplete within the meaning of paragraphs 1 and 2.

If the tax cannot be increased as mentioned above, the tax administration may impose a tax increase of up to eur 15 000. In this case, the imposition of a tax increase requires that the taxable person, in spite of the call sent to the taxable person, has failed to provide a register or tax return or furnish a declaration which is essentially incomplete or incorrect. Non-compliance with the circumstances or otherwise minor. The tax administration may impose a tax increase due to gross negligence on the part of the obligation to declare, even where it has imposed a tax by assessing and correcting a decision on the basis of a subsequent report such that a tax Does not order. (11.06.2010/529)

The amount of the late payment for failure to notify the tax within the prescribed period is set out in Article 9 of the Tax Act.

ARTICLE 183 (7.8.2009/605)

Article 183 has been repealed by L 7.8.2009/605 .

ARTICLE 184 (7.8.2009/605)

Where a taxable person is subject to a tax or a tax increase, the taxable person shall be subject to a decision accompanied by a complaint. The time when the tax is to be paid is regulated by a decree of the Ministry of Finance.

As a result of the application for a tax refund or an application corresponding to the application, the taxable person shall be given a decision accompanied by a complaint.

ARTICLE 185 (11.06.2010/529)

If a tax or tax increase is to be imposed on the taxable person, the tax administration must, at the request of the entity, make a decision, accompanied by a complaint.

ARTICLE 186 (26.10.2001/915)

Article 186 has been repealed by L 26.10.2001/915 .

ARTICLE 187 (7.8.2009/605)

Article 187 has been repealed by L 7.8.2009/605 .

ARTICLE 188

The tax is to be borne jointly by the taxable person and the persons responsible for the tax.

The tax of an open company and the commandites company is jointly and severally liable to the shareholder of the open company and the company's personal responsibility of the commandites company. The same liability for the corporation tax referred to in Article 13 is the same for the company or the company's shareholders.

The tax group referred to in Article 13a shall be jointly and severally liable for all the traders belonging to the group. (27.5.1994/377)

The liability of the shareholder and the general man referred to in paragraph 2 and the trader referred to in paragraph 3 shall commence at the beginning of the month during which he joins the company, the group or the group of taxable persons, and ends at the end of the month in which: From the company, the group or the group of taxable persons. (27.5.1994/377)

The persons responsible for the tax shall be entered in the decision of the tax administration. If the person or trader responsible for the tax referred to in paragraph 2 or 3 is not included in the decision, the tax administration shall, after hearing the person or the trader concerned, provide him with the taxable person Jointly and severally liable for payment of tax. (11.06.2010/529)

Article 188a (7.8.2009/605)

The tax administration shall notify the taxable person referred to in Article 147 (2) of the non-payment of the outstanding tax. (11.06.2010/529)

The tax referred to in Article 23 and Article 24 (1) of the Tax Code shall apply to the tax referred to in paragraph 1. (27 JUNE 2014/505)

L to 505/2014 (2) entered into force on 1 January 2015. The previous wording reads:

The tax referred to in paragraph 1 shall apply which Article 24 (1) of the Tax Code provides for an obligation under the periodic tax declaration.

Where a taxable person pays tax without payment of the tax after the time limit laid down in Article 147 (2), he shall, in connection with the payment of the tax, pay an own-initiative tax increase. If the tax has not been paid without payment of the tax, or if the taxable person did not pay the tax on his own initiative, the tax would be subject to a tax increase.

The tax increase referred to in paragraph 3 shall be calculated as provided for in the law on the increase in tax and the amount of the delay.

Where a taxable person is subject to a tax increase, Articles 184 and 185 shall apply as regards the imposition of the tax.

Article 188b (7.8.2009/605)

The tax payable to the taxable person referred to in Article 147 (2) shall be paid without delay.

The rate of reimbursement provided for in Article 22 of the Tax Code is paid to the tax payable. Interest shall be calculated from the date of payment of the tax.

CHAPTER 20

Guidance and prior information

ARTICLE 189 (11.06.2010/529)

The tax administration provides guidance on the issue of vat.

ARTICLE 190 (26.07.1996/542)

If the matter is important to the applicant, the tax administration shall give a preliminary ruling on the written application as to how the law is applicable to the applicant's business. A preliminary ruling is not given if the case has been settled by a decision of the Central Tax Board or an application is pending before a central tax committee. (11.06.2010/529)

The application shall indicate the specific question from which the preliminary ruling is sought and provide the necessary explanation of the case.

It is for a limited period of time, but not more than the end of the calendar year following that. The reference for a preliminary ruling shall be binding on the beneficiary's claim for the period for which it was granted.

The case for a preliminary ruling has to be dealt with as a matter of urgency in the tax administration, administrative court and the Supreme Administrative Court. (11.06.2010/529)

For a preliminary ruling on the tax on imports of goods, Customs. For the purposes of the preliminary ruling, and its validity, the reference for a preliminary ruling by the tax administration applies mutatis mutandis. (21.12.2012)

190a (11.06.2010/529)

The Central Tax Board may, on application, give a preliminary ruling on the application of the law to the applicant's business in accordance with the Law on Tax Administration (1803/2010) Provides.

CHAPTER 21

Corrigendum and appeal

ARTICLE 191 (7.8.2009/605)

The taxable person shall correct the error in the tax return by giving the tax return declaration for that tax period.

The tax administration provides more detailed provisions on the information to be provided in the notification of the tax return and on the way in which the information is provided.

Article 191a (7.8.2009/605)

The taxable person who has declared that the tax to be paid for tax purposes is too low or too high shall be obliged to make the adjustment referred to in Article 191 within a period of three years from the end of the financial year for which the tax had become Announce.

Article 19b (7.8.2009/605)

The taxable person shall have the right to receive, in accordance with the procedure referred to in Article 191, a tax or tax which has not been declared to be returned, as a refund during the financial year, or to correct the error by deducting that tax for the financial year During the following tax periods.

The taxable person who has not made the correction or correction referred to in paragraph 1 shall have the right, after the end of the financial year, to obtain that tax as a refund on the basis of the application or any other information received.

The taxable person shall be entitled to the refund referred to in paragraph 2 for a period of three years from the end of the financial year for which the tax has been overstated or on the basis of the claim made by the taxable person during that period.

The tax referred to in paragraphs 1 and 2 shall be refunded as specified in the tax account.

ARTICLE 192

If, on application by the taxable person, on the application of the taxable person, or otherwise finds that its decision is incorrect to the detriment of the taxable person, the tax administration shall correct the error in the decision, and the taxable person shall be entitled to an error The amount of the tax or the tax which had been decided not to return, as a refund, unless the matter has been settled by decision of the appeal. (11.06.2010/529)

The adjustment may be made within three years of the end of the financial year to which the amending decision relates or, where the decision relates to a number of financial years, the expiry of the final decision or, within 60 days, of the decision to rectify the decision, or On the basis of a request made by the taxable person within a period of time. (13.11.2009)

ARTICLE 193

An appeal is brought before the Administrative Court of Helsinki by the tax administration under this Act. On behalf of the State is the right of appeal to the Court of Justice of the Court of Justice. The statement of appeal must be submitted to the tax administration in appeal time. (11.06.2010/529)

The period of appeal of the taxable person shall be three years for the financial year or, where the decision relates to a number of financial years, including the expiry of a period of at least 60 days from the date on which the decision was made. For the purposes of the decision, and the decision referred to in Article 162 (c) (6) and Article 175 (2), the trader may appeal within 30 days of the notification of the decision. The decision may be notified as a normal service within the meaning of Article 59 of the Administrative Code. The period of appeal of the tax beneficiaries shall be 30 days from the date of the decision. (7.8.2009/605)

A decision which has been decided not to give a preliminary ruling must not be appealed against. (7.8.2009/605)

The matters covered by this Law shall not apply to the implementation of the (20/2007) The provisions on the basic complaint. (7.8.2009/605)

Article 193a (11.06.2010/529)

The tax decision and the other document shall be communicated to the taxable person. However, the notification shall be submitted to the legitimate representative of the taxable person or to the authorised person, if, on behalf of the taxable person, the agent or the authorised representative has been informed as a lawyer in the customer register of the tax administration.

Article 193b (18.4.2008/246)

The judicial control unit of the beneficiaries shall be consulted and the decision shall be communicated in such a way as to allow the entity to have access to the tax documents, unless otherwise specified in Article 194.

ARTICLE 194 (21.12.2015)

If the tax administration rectifies its decision within the meaning of Article 192, in accordance with the taxable person's requirement, the appeal shall lapse. To the extent that the tax administration considers that the taxable person's appeal does not give rise to an adjustment of the decision, the tax administration must give its opinion on the appeal and refer the appeal to the administrative court in that regard.

The administrative right must, in the light of the appeal and the opinion, be reserved for the appeal against the taxable person and the taxable person of the complaint lodged by the taxable person against the taxable person's right of reply to the Tax Inspection Service And, where appropriate, an opportunity for the applicant to give an explanation of reply. In addition to the administrative law Article 34 of the ec Treaty (2) provides that, without consulting the party concerned, the administrative court may, without hearing the appeal, without consulting the judicial control unit of the tax recipients, where the amount of the tax may not exceed EUR 6 000, And it is not open to interpretation or ambiguity.

ARTICLE 195 (11.06.2010/529)

The administrative court may delegate notification of its decision to the Fiscal Administration.

ARTICLE 196 (2 AUGUST 1994/00)

Article 196 has been repealed by L 2.8.1994/700 .

ARTICLE 197 (7.8.2011)

An adjustment of the Customs Decision and an appeal shall be in force as laid down in the customs legislation.

The duty to give preliminary rulings shall not require an adjustment within the meaning of Article 37 of the Customs Code but shall be appealed against, as provided for in the customs code. The period of appeal shall be 30 days from the notification of the preliminary ruling. The decision not to give a preliminary ruling shall not require an adjustment or an appeal against the decision.

L to 941/2015 Article 197 enters into force on 1 January 2016. The previous wording reads:

ARTICLE 197 (30.12.1997/1381)

The adjustment of the customs authority's decision and the appeal shall apply mutatis mutandis to the provisions of the Customs Code. The decision not to give a preliminary ruling shall not be subject to appeal.

ARTICLE 198 (2 AUGUST 1994/00)

An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. (11.06.2010/529)

The criteria for granting an authorisation shall be:

(1) in other similar cases or in the interests of consistency of case-law, it is important to refer the matter to the Supreme Administrative Court;

(2) there is a specific reason for bringing the matter to the Supreme Administrative Court for reasons of manifest error; or

(3) there is a heavy financial or other reason for issuing an authorisation.

The authorisation may also be granted in such a way as to cover only part of the decision of the administrative court which is the subject of the appeal. (11.06.2010/529)

The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. The appeal shall be submitted to the Supreme Administrative Court or to the Helsinki Administrative Court. (11.06.2010/529)

ARTICLE 199 (18.4.2008/246)

On behalf of the State, the right of appeal to the Supreme Administrative Court is the rightholders' control unit.

§ 200 (2 AUGUST 1994/00)

§ 200 has been repealed by L 2.8.1994/700 .

§ 201 (11.06.2010/529)

A copy of the decision of the Supreme Administrative Court must be given to the appellant, together with a copy of the two or, where an appeal has been lodged on behalf of the State, in triplicate to the Administrative Court of Helsinki.

ARTICLE 202 (18.4.2008/246)

In the event of a decision by the administrative court or the Council of State in response to the appeal of the judicial control unit of the tax recipients, the decision referred to in Article 175 (2) shall, at the same time, determine the date from which the decision is to be applied.

ARTICLE 203 (11.06.2010/529)

§ 203 has been repealed by L 11.6.2010/529 .

ARTICLE 204 (13.11.2009)

If, as a result of a decision or an appeal, the amount of the tax to be paid or deducted from a taxable person has changed in a manner affecting the amount of the tax payable or deducted from the other tax period, most recently The amount of the tax to be paid or deducted from the tax period shall be adjusted accordingly.

If the amount of the tax to be paid or deducted from the taxable person has, as a result of the decision or appeal of the tax authority, changed to the amount of the taxable person to be paid or deducted, the latter amount shall: Adjusted to reflect change.

The adjustment referred to in paragraph 2 shall be subject to the requirement of the taxable person for the benefit of the taxable person. Corrigendum shall be required in accordance with the procedure laid down in Article 191b.

The adjustment referred to in paragraphs 1 or 2 may be corrected, even if the period laid down in Articles 179 or 19b has expired. The correction may not be carried out if, for a specific reason, it is unreasonable to do so.

The taxable person shall, where possible, before making a correction, an opportunity to be heard, unless it is manifestly unnecessary.

ARTICLE 205

The taxable person and the other person responsible for the tax is, in spite of the fact that a change in taxation is sought, an obligation to pay a specific tax.

Where the tax has been abolished or reduced by a decision of the administrative court or of the Supreme Administrative Court, the person concerned shall have the right to a refund of the tax imposed or not. (7.8.2009/605)

ARTICLE 206 (11.06.2010/529)

If, following an appeal, the administrative court or the Council of State has, on appeal, considered a taxable person, increased the amount of the tax or reduced the amount which the taxable person was entitled to obtain in return, a copy of the decision shall be: Submit to the tax administration. The tax administration must immediately order the payment of the tax for the payment of the tax and notify the taxable person accordingly.

ARTICLE 207 (21.12.2015)

The reimbursement of costs is governed by the provisions of Chapter 13 of the Administrative Law.

ARTICLE 208

If there is a difference of opinion when deciding on an appeal under this law, it will be the opinion that most must be considered to be in favour of. In the event of a split vote, the opinion shall be the opinion which is more favourable to the taxable person, or if this criterion is not applied, the opinion supported by the President.

Article 208a (7.8.2009/605)

For the financial year, taxable persons who are not accounting or whose tax period is a quarterly or calendar year shall be kept for the calendar year. The financial year of the Paliskunk group is a reindeer year.

CHAPTER 22

Accounting and supporting documents (25.4.2003/325)

ARTICLE 209 (25.4.2003/325)

The taxable person shall organise its accounts in such a way as to obtain the information necessary for the imposition of the tax. The records of transactions affecting the amount of the tax to be carried out and deducted shall be based on the supporting documents referred to in the Accounting Act, taking into account, in addition, the provisions of this Act. More detailed rules on accounting are laid down by the Government Decree.

A taxable person who is not an accounting person shall keep those notes that provide the information necessary for the imposition of the tax. The labelling shall be based on dated and numbered supporting documents, taking into account the provisions of this Act. The provisions on notes are laid down by a decision of the Tax Administration. (11.06.2010/529)

Article 209a (29.06.2012)

Articles 209 B 209 g shall apply if the sale takes place according to Chapter 5 in Finland.

Articles 209 B 209 g shall also apply in the cases referred to in paragraph 3, where the seller supplies the goods or services in a fixed establishment situated in Finland, or where the supply or performance does not take place at any fixed point Where the seller's business is domiciled in Finland. (27 JUNE 2014/505)

L to 505/2014 (2) entered into force on 1 January 2015. The previous wording reads:

Articles 209 B 209 g shall also apply in the cases referred to in paragraph 3, where the seller supplies the goods or services in a fixed establishment situated in Finland, or where the supply or performance does not take place at any fixed point Where the seller is domiciled in Finland.

The situations referred to in paragraph 2 shall be:

(1) the seller shall draw up a invoice for the sale in another Member State and the taxable person is sold on the basis of a provision corresponding to Articles 2a or 9;

2) the sale does not take place within the Community.

By way of derogation from paragraph 1, Article 209 b-209 g shall not apply to the sale by a seller established in another Member State in Finland, on which the buyer is a taxable person pursuant to Articles 2a or 9 and on which the seller draws up the invoice. The seller is established in another Member State if he gives the goods or services at a fixed establishment situated in another Member State, or where the transfer or performance does not take place at any fixed establishment, if the seller The business is domiciled in another Member State. (27 JUNE 2014/505)

L to 505/2014 (4) entered into force on 1 January 2015. The previous wording reads:

By way of derogation from paragraph 1, Article 209 b-209 g shall not apply to the sale by a seller established in another Member State in Finland, on which the buyer is a taxable person pursuant to Articles 2a or 9 and on which the seller draws up the invoice. The seller is established in another Member State if he gives the goods or services at a fixed establishment situated in another Member State, or where the transfer or performance does not take place at any fixed establishment, if the seller Is domiciled in another Member State.

For the purposes of paragraphs 2 and 4, the fixed establishment from which the goods are delivered and services shall be defined as a fixed establishment whose personnel and other resources are carried out or carried out.

Article 209b (29.06.2012)

The seller shall issue a invoice to the buyer if the buyer is a trader or a legal person who is not a trader:

(1) the sale of a taxable good or service;

2. On the basis of Articles 43a, 56 and 58 (4), 59 (4), 70, 70 (b), 71, 72, 72 (e) and 72 h of the Tax Act;

(3) from a sale in another Member State which would be exempt under Articles 4, 5, 27, 34, 36, 37, 39 and 45, 59 (1) to (3) and (5) to (6) and Articles 60 and 61 if it had occurred in Finland.

The calculation shall also include:

(1) Article 63a and the sale referred to in Article 72b (4) where the buyer is a private person;

(2) the sale of the goods or services referred to in Article 130a (1) to the municipality.

The seller shall also issue the invoice for the sales referred to in paragraphs 1 and 2:

1) advance payments, except where they concern the intra-Community sale of goods;

2) the corrections and allowances referred to in Article 78 (1) (1) and (3) and Article 78a, unless they have been taken into account in previous invoices.

The invoice drawn up by the buyer shall be considered by the seller if the seller and the buyer have agreed on the matter and if there is an arrangement whereby the seller accepts the invoice.

Article 209c (29.06.2012)

The invoice for the intra-Community sale of goods shall be issued no later than 15 days of the month following delivery of the goods.

In accordance with Article 65 of the second Member State, the invoice for the sale of the service to be taxable in that Member State shall be given at the latest on 15 days following the calendar month following the performance of the service. This applies only where the trader or a legal person registered in the taxable person's register, which is not a trader, is a taxable person under Article 9 (1).

Article 209d (29.06.2012)

The invoice referred to in Article 209b may be given by the recipient in electronic form. Electronic invoices shall mean invoices issued and received by electronic means.

A common invoice may be issued for several separate sales of goods and services.

Article 209e (29.06.2012)

The invoice referred to in Article 209b shall contain the following information in any language:

1) the date of issue of the invoice;

2) a running identifier based on one or more series where the invoice may be identified;

(3) the VAT identification number where the trader has sold the goods or services;

(4) the buyer's VAT identification number used by the purchaser in the purchase if he is a taxable person or, in the case of intra-Community sales of the goods referred to in Article 72a;

(5) the name and address of the seller and the buyer;

(6) the quantity and type of goods sold and the scope and nature of the services;

(7) the date of delivery of the goods, the date of delivery of the services or the date of payment of the advance, if it can be determined and is not the same as the date of issue;

(8) the taxable amount for each tax rate or tax revenue, unit price excluding tax, and rebates and discounts if they are not taken into account in the unit price;

(9) the tax rate;

(10) the amount of the tax to be paid in the currency of the Member State in which the sale takes place, except for the sales referred to in paragraph 15;

(11) where the sale is not subject to a tax, a statement of tax or a reference to the relevant provision of this law or of the VAT Directive;

(12) where the taxable person is a purchaser, the term "reverse charge", on the basis of Articles 2a, 8a, 8d, 9 or Article 9 of another Member State; (27.6.2014/507)

L to 507/2014 The amended paragraph 12 entered into force on 1 January 2015. The previous wording reads:

(12) where the taxable person is the buyer, the term "reverse charge", on the basis of Articles 2a, 8a, 8c or 9, or Article 9 of the other Member State;

(13) if the buyer draws up the invoice, the indication "self-billing";

(14) for the new means of transport sold in another Member State, the information on the basis of which the conditions referred to in Article 26d (1) and (2) may be established;

(15) where the sale is subject to the procedure referred to in Article 79a, where appropriate, the words'profit margin system-second-hand goods', 'profit margin system-works of art' or 'profit margin system-collectors and antiques';

(16) in the case of the sale of travel agency services within the meaning of Article 80, the term 'profit margin scheme-travel agents';

(17) if the seller of an investment gold chooses the sale as referred to in Article 43 (c) of the tax industry, an indication of the taxable amount;

(18) If the invoice amends the earlier invoice, an unambiguous reference to this invoice.

If part of the information referred to in paragraph 1 is contained in a document previously given to the buyer or purchased by the buyer, these documents shall be deemed to constitute a single invoice. However, it is required that the latter document contains an explicit reference to the previous document. However, the provisions of this paragraph shall not apply to the sale of the goods referred to in Article 63a, the intra-Community sale of the goods referred to in Article 72b or the sale of goods or services in another Member State from which the buyer is In accordance with Article 2 (a) or (9), the taxable person.

When a lot of electronic invoices are sent to the same consignee, common data relating to individual invoices need only be mentioned once if the data for each invoice are available in full.

The amount of the tax payable under paragraph 1 (8) and (10) and the tax shall mean the tax which the seller has to pay for the sale or part thereof, under the law, and the taxable amount. However, the calculation shall not include the amount of the tax or the tax rate, unless the seller is entered in the taxable person's register. However, if registration is pending and the invoice is on the invoice, the tax and the tax rate may be subscribed.

Where the buyer is a taxable person, the taxable amount shall be, instead of the information referred to in paragraph 1 (8) to (10), the taxable amount for each of the goods and services sold.

The unit price is not required for the invoices referred to in Article 209b (3) (2).

Article 209f (29.06.2012)

Notwithstanding the provisions of Article 209e (1) (1) to (10), the following invoices require only the information referred to in paragraph 3 below:

(1) invoices of no more than EUR 400;

(2) invoices for retail activities in retail trade or other comparable almost exclusively private persons;

(3) invoices for catering or catering or passenger transport, with the exception of services intended for sale;

4) the supporting documents for parking meters and other similar equipment.

Paragraph (1) does not apply to the sale of the goods referred to in Article 63a, the intra-Community sale of the goods referred to in Article 72b or the sale of goods or services in another Member State, of which the purchaser is equivalent to Articles 2a or 9 Taxable person on the basis of a provision.

The invoices referred to in paragraph 1 shall contain the following information:

1) the date of issue of the invoice;

(2) the name of the seller and the VAT identification number;

(3) the quantity and type of goods sold and the type of services;

(4) the amount of the tax to be paid per tax rate or the taxable amount.

Article 209g (29.06.2012)

The trader shall ensure the authenticity of the origin of the invoices referred to in Article 209b and the particulars referred to in Article 209e (1) of the invoices referred to in Article 209b (1) and shall be readable from the date of issue of the invoice Until the end of the storage period. This can be done by any means of control by the trader, which reliably verifiesthe link between the invoice and the sale of goods or services.

The authenticity of the origin is the assurance of the identity of the seller or the author of the invoice.

The information referred to in Article 209e (1) of invoices issued by a proprietary data medium shall be accessible to a written form.

Article 209h (29.06.2012)

The report referred to in Article 103 (2) shall include the date of issue of the report, the names of the seller and the purchaser, the addresses and the company and community symbols, the nature of the supply and the amount of the tax which the seller must carry out.

The report referred to in Article 111 (2) shall include the date of issue of the report, the names of the seller and the purchaser, the addresses and any company and community symbols, the nature of the donation and the month of application, the total amount of the rent or the amount of the company's consideration, and The share of energy and the amount of tax on the energy commodity or fuel purchased by the seller.

The voucher referred to in Article 112 (5) shall bear the date of establishment of the supporting document, the name of the taxable person, the quantity and type of goods and the extent and type of services, if it is not the same date as the date on which it was drawn up, Tax or own-use tax as well as a reference to the purchase or own-use tax, the probable supply price without the tax rate, the tax rate and the tax deducted.

Article 209a (29.06.2012)

The tax administration may, in the context of the verification or the refund or imposition of the tax, accept the deduction made, even if the taxable person is not in conformity with the requirements of the law, the report or any other fact if the taxable person is otherwise able to: To demonstrate that it is entitled to a deduction under Articles 102, 102a, 102 (c), 103, 106 or 111 to 113.

The tax administration may, in the context of an inspection or otherwise, in the context of tax supervision, require the translation of invoices received and sold in Finland where necessary. For invoices received by a foreign trader, this applies only to invoices received by a fixed establishment located in Finland.

Article 209j (29.06.2012)

The business operator referred to in Article 19a shall provide the transferor of the movement or part thereof with a statement that the goods and services supplied are used for the purpose of the reduction.

The transferor of the movement referred to in Article 19a, or part thereof, shall, in the case of second-hand goods and works of art, collectors and antiques, provide the continuation of the conditions referred to in Articles 79f and 79g Existence.

The transferor of the movement referred to in Article 19a, or part thereof, shall provide the business operator with a statement of the properties to be disclosed in accordance with Article 209a.

The provisions of this Act concerning invoices shall apply to the transfer of the movement or part of the movement referred to in Article 19a.

Article 209k (29.06.2012)

Where the right and the obligation to review the deduction of the tax included in the acquisition of the property investment are transferred to the transferee, the donor must provide the transferee with a statement containing the information referred to in Article 209 l.

If the tax, the right to reduce the property investment, or any other information referred to in Article 209 (l), which affects the taxation of the transferee, has changed since the document referred to in paragraph 1, the transferor shall: Provide an additional explanation of the change to the transferee.

The transferor shall provide the transferee with a copy of the report drawn up by the previous holder of the property in his possession pursuant to Article 1 (1) or (2), which contains information relating to the right or duty of the transferee.

Article 209l (29.06.2012)

The report referred to in Article 209k shall indicate:

(1) the date of the report;

(2) the name, address and company and community symbol of the donor and the transferee;

(3) the date of release;

4) the nature of the donation;

(5) the date of completion of the construction service or the date of receipt of the property referred to in Article 121a (2);

(6) Article 1212d (2) tax on investment in real estate investment;

(7) the part of the tax referred to in paragraph 6 which, in connection with the completion of the construction service or the reception of the property, could have been reduced or had to be carried out if the construction service was carried out or the goods were manufactured; or Transferred to a non-deductible use;

(8) the tax on the acquisition of property that has been removed from commercial property;

(9) an explanation as to whether the donor or former donor has carried out an amendment, referred to in Article 121c (2) at the end of the taxable person, or in connection with the transfer of a real estate, which has not been corrected;

(10) other aspects of the tax administration which are necessary to determine the donor or the transferee's right to review.

Article 209m (29.06.2012)

Where the right and obligation to review the deduction of the tax included in the acquisition of the property investment are transferred to the trader, the transferee shall provide the donor with a statement that the property is acquired for business purposes.

Article 209a (29.06.2012)

The taxable person shall keep copies of the invoices relating to the sales referred to in Article 1 (1) (1) and of the goods and services relating to the activities referred to in Article 131 (1) (4); Invoices in respect of purchases of services and invoices relating to purchases for which he is a taxable person.

The invoices shall be kept for at least six years from the end of the calendar year during which the financial year is closed. For the purposes of the financial year, the accounting year for which the invoices relate to the sale, purchase, correction or pre-financing of the invoices issued in accordance with Chapter 13.

The provisions of paragraph 2 shall apply only to invoices received by a permanent establishment in Finland for invoices received by a foreign trader.

Article 209a (29.06.2012)

The invoices referred to in Article 209a shall be retained in Finland.

However, invoices may be stored in another Member State if:

(1) the recording is carried out electronically in such a way as to guarantee a complete real-time computer connection with such data; or

(2) The trader is a foreigner without a fixed establishment in Finland.

However, the invoices may, under the conditions laid down in Article 9 (1) and (2) of Chapter 2 of the Accounting Act, be retained outside the provisions of paragraphs 1 and 2 above. The provisions of this paragraph shall apply mutatis mutandis to the reporting agents other than those referred to in the accounting law.

Article 209p (29.06.2012)

Articles 209 and 209 shall also apply to other supporting documents on which the records of transactions affecting the amount of the tax to be paid and deducted are based.

Articles 209 and 209 shall also apply to supporting documents and information to enable the trader to fulfil the obligation to verify the authenticity and content of the invoice provided for in Article 209g (1). Obligations.

Articles 209 and 209 o shall also apply to other records of the taxable person if, according to the accounting law, the taxable person is not subject to the obligation of accounting.

The constancy and legibility of information relevant to the application of the documents, information and notes referred to in paragraphs 1 to 3 shall be ensured throughout the period of retention. The information contained in a non-proprietary data medium shall be accessible to a written form.

Article 209q (29.06.2012)

By way of derogation from Article 209 (2) and Article 209 p, the taxable person shall keep the invoices and supporting documents relating to the execution of the property investment, and the reports referred to in Article 103 (2), Articles 209 k and 209 m 13 years for the calendar year The end of which the review period has begun. After the expiry of the period laid down in Article 209a (2), invoices and supporting documents may be replaced by a statement setting out the elements necessary to determine the right of amendment or obligation imposed by the tax administration.

Article 209r (29.06.2012)

The taxable person shall keep a list of the goods which he himself or someone else is transporting to another Member State for the purposes of the transactions referred to in Article 18b (1) (1) to (3).

Article 209s (29.06.2012)

The investment gold seller referred to in Articles 43a and 43c shall be identified by the customer at all times when the aggregate value of one transaction or related transactions is equal to or greater than eur 15 000. The seller must also identify the person on whose behalf the above customer is likely to operate.

The identification shall not be required if the client is the law on the prevention and detection of money laundering and terrorist financing (503/2008) in Article 13 The intended customer.

More detailed provisions concerning the identification of customers and the recording of transactions referred to in paragraph 1 shall be laid down by a Council Regulation.

The material referred to in paragraphs 1 and 3 shall be kept for six years from the end of the calendar year during which the financial year ended when the transaction or the last transaction was carried out.

CHAPTER 22

Outstanding provisions (25.4.2003/325)

ARTICLE 210 (21.12.2015)

Where the Customs has carried out the tax, it may, for a specific reason, reduce the rate of VAT and its penalties and other penalties, or remove them altogether. (21.12.2012)

The Ministry of Finance may consider the matter of principle to be dealt with in principle by the Ministry of Finance. (21.12.2012)

As regards the taxable person, the provisions of this article also apply to the person liable under the law.

An appeal against a decision adopted under this Article shall not be challenged.

The tax exemption for tax administration is regulated separately.

ARTICLE 211 (21.12.2015)

Article 211 has been repealed by L 21 DECEMBER 2012/877 .

ARTICLES 212 TO 213

Articles 212 to 213 have been repealed by L 30.12.1999/1347 .

ARTICLES 214 TO 215

Articles 214 to 215 have been repealed by L 18.4.2008/246 .

ARTICLE 216 (22.12.2009)

The Office and the police are obliged to provide the necessary administrative assistance to the tax authorities. The Regional Administrative Agency shall also be entitled, on a proposal from the Tax Authority, to oblige it not to comply with its obligations under Articles 168 and 169.

ARTICLE 217 (30.12.1999)

Article 217 has been repealed by L 30.12.1999/1347 .

Article 217 (29.12.1995-1767)

As regards the formalities for goods exported from the customs territory of the Community, the customs legislation also applies to the customs territory of the Community, but outside the Community tax area for goods exported from the Community tax area.

ARTICLE 218

The penalty for the unlawful evasion and avoidance of vat is punishable under criminal law. (39/1889) § 1 to 3. (08.11.2011)

L to 785/2013 (1) entered into force on 1 December 2013. The previous wording reads:

The penalty for the unlawful avoidance of vat and its attempt to Chapter 29 of the criminal code § 1 to 3.

The penalty for tax offences against VAT shall be: Article 4 of Chapter 29 of the Penal Code .

In accordance with Article 162, Article 162 (2), 162 (e) or 165 (2), Article 168 (2), Article 169 (2), Article 169 (1) and (2), Article 170 (1), Article 162 (2), Article 170 (1) and (2), Article 162 (2), Article 162 (2), Article 170 (1) and (2) The obligation laid down in Article 1717a, 170 (a), 209, 209 (b), 209 e or 209 (f) shall be condemned: On the value added tax offence Fine. (29.06.2012)

Failure to comply with the notification requirement referred to in Article 161 shall be laid down in the company and Community information law. (16.3.2001)

The non-disclosure of the infringement referred to in paragraph 3, the non-submission of a preliminary investigation, the non-application of the charge and the non-imposition of the sentence shall be Article 11 of Chapter 29 of the Penal Code . (08.11.2011)

L to 785/2013 (5) entered into force on 1 December 2013. The previous wording reads:

The offence referred to in paragraph 3 may not be reported, without prejudice or punishment, if the infringement has been minor and has been remedied without delay.

ARTICLE 219 (21.12.2015)

If the decision has a significant impact on the decision of the tax administration at the same time, it shall be prepared and settled together, if the number of cases, the arrangements for works and the production of taxation are possible, And the combination of treatment does not result in a harmful delay.

Article 219 a (21.12.2015)

Any decision adopted pursuant to this law shall include the authority which made the decision, together with the contact details, details of the trader or any other person who is the direct subject of the decision, the reasons for the decision and the way in which the decision was taken. Solved.

ARTICLE 220 (22.12.2005/1083)

Under this law, the matters to be dealt with under this law are governed by the law on electronic transactions (2003) .

ARTICLE 221

More detailed provisions on the implementation of this law shall be adopted, where appropriate, by a regulation.

CHAPTER 23

Entry and transitional provisions

ARTICLE 222

This Act shall enter into force on 1 June 1994.

Paragraph 2 has been repealed by L 29.12.1994/1486 .

The law shall apply unless otherwise provided below where the goods sold have been delivered or the service has been delivered, the goods imported into the country have been released from customs supervision, or the goods or services have been introduced for their own use on or after the date of entry into force of the law.

This Act repeals the turnover tax law of 22 March 1991. (559/91) With its subsequent modifications. However, the law shall apply, unless otherwise provided below, where the goods sold have been delivered or the service has been delivered, the goods imported into the country have been released from customs supervision or have been placed on their own use before the entry into force of this Act.

Paragraph 5 has been repealed by L 29.12.1994/1486 .

For the purposes of calculating the total amount of taxable and tax-exempt sales referred to in Article 3 of the Law, account shall also be taken of sales in 1994 before the entry into force of the law, which, according to the VAT Code, would be taxable or Articles 55, 56, 58 or 6 shall be exempt from tax. The taxable sale does not constitute a taxable sale on the basis of Article 30 of the Act. (29.12.1994/14)

If the food referred to in Article 85 (1) (1) or the feed material referred to in paragraph 2 is supplied or disposed of for the purpose of customs supervision or for its own use before the beginning of 1998, the tax on the sale of the goods shall be 17 % The criterion. (16,1994/1218)

Article 222a (29.12.1994/14)

The turnover tax law and the acts and regulations adopted pursuant thereto shall apply to the exemption of turnover tax and the deferment of the levy, even when the relevant decision is taken after the entry into force of this Act. However, the powers of the authorities in matters relating to the exemption are determined by Article 210 of this Act.

ARTICLE 223 (29.12.1994/14)

The tax shall not be carried out on the sale of goods acquired or disposed of from customs control to the seller or manufactured by the seller for his own use before the entry into force of the law, provided that the goods have been acquired for purposes other than the deduction There has been no reduction in the right to use and the goods, or where a tax has been carried out for its own use.

ARTICLE 224 (29.12.1995-1767)

Article 224 has been repealed by L 29.12.1997-1767 .

ARTICLE 225

The sale of a service or goods which, according to the law on turnover taxes, should not be subject to tax, shall not be subject to any tax in so far as it has accrued in consideration before 1 January 1994.

This law shall not apply to services or supplies of goods which, under the provisions of the Act on turnover taxes, are excluded from the scope of the turnover tax if the service is carried out, or The delivery of the goods was actually carried out before 1 September 1993. Where the service or delivery of goods has been undertaken on or after 1 September 1993, this law shall apply to the extent that the service has been served or delivered to the place of installation after the entry into force of the law.

If this law does not apply to the construction activity, the provisions of the turnover tax law shall apply to the own use of the normal sales product manufactured in connection with the construction activity, even when the entry into force of the law takes effect. After.

Article 33 of this Law applies to the use of the construction service only to the extent that this law has been applied to the service of the construction service.

ARTICLE 226

Article 83 of this Law applies to the goods supplied on the basis of or after the date of entry into force of the law entitled to deduct the taxable amount.

ARTICLE 227 (29.12.1994/14)

The pharmacist shall pay a tax on the sale of the medicinal product and medicinal product referred to in Article 85 (1) (5) of this Law, in accordance with the tax rate laid down in Article 84, if he could have made them, within the meaning of Article 50 of the Commercial Code. Reduction.

ARTICLE 228

The provisions relating to the deduction and drawback of Chapter 10 and 12 of this Act shall apply where the goods sold have been delivered or the service has been rendered or the goods imported have been surrendered from customs supervision to a deduction or refund Or after the date of entry into force of the law. Before the entry into force of this Act, a deduction for goods or services supplied to a taxable person entitled to a deduction or a duty on customs supervision shall be subject to the provisions of the turnover tax code, unless: Otherwise specified below.

Article 112 of this Act shall apply where, on the date of entry into force of the law or after the date of entry into force of the law, the goods or services which have been supplied, carried out or handed over from customs supervision to make a deduction The qualified trader or himself produced on or after 1 October 1991. However, this reduction shall not be obtained before the entry into force of this Act or from the property itself. This provision shall apply to goods and services to be made available for the refund referred to in Article 130 only if they have been acquired or produced themselves following the entry into force of this Act. Article 52 of the Turnover Tax Code applies before the entry into force of this Act to the goods put in service.

Articles 3 to 4 have been repealed by L 29.12.1997-1767 .

ARTICLE 229

Articles 44 and 45 of the Turnover Tax Act apply to the industrial buildings which were built between 1 October 1991 and 31 August 1993. The buildings started before 1 October 1991 are subject to the provisions in force before the entry into force of the Act on turnover taxes. The construction shall be deemed to be undertaken unless specific circumstances indicate that, except for possible excavation work, the groundwork for the building or construction has been initiated.

Where construction has been carried out on or after 1 September 1993, but before the entry into force of this Act, the aforementioned points of law shall apply to the industrial building in so far as the construction service has been provided before the entry into force of this Act.

Article 229a (27.5.1994/375)

The trader shall receive, in the form of a deduction or a refund, the trader or the developer he or she purchases in the value added tax or in the course of the refund referred to in Articles 130 and 131. A new building or permanent structure of a deferred tax of 13,5 % of the acquisition cost of the building or structure. This applies only to buildings which have been built on or after 1 January 1994 and only to the extent that the construction service was carried out before 1 June 1994.

Paragraph 1, which provides for a new building, shall also apply to the old building or the permanent structure of the extension, transformation, reform and other similar basic improvement work and work.

For the purpose of calculating the reduction, the cost shall be the acquisition and construction of a building or a permanent structure or the amount of direct expenditure resulting from the renovation. The purchase cost of a building purchased from the developer shall be deemed to have been incurred by the developer. If the cost of the contract to the developer cannot be reliably determined, the purchase price shall be 80 % of the price paid for the building.

To the extent that the construction service or property may have been deducted pursuant to this Article, the provisions of Article 33 shall apply. The amount of the tax to be carried out is the amount of deduction.

Half of the reduction will be made in June 1994 and half in January 1995.

ARTICLE 230

The trader shall, at the time of entry into force of the law, obtain from his possession of the movable property he or he has obtained from his/her own possession or from the installation work he has produced, in accordance with the deduction referred to in Chapter 10 or Article 131. , provided that they could not have been deducted on the basis of the turnover tax Act and, where the goods were delivered, made available or released for the purposes of the customs control referred to in those points on 1 February 1993; or After that.

Paragraph 1 shall not, however, apply to goods with a probable economic time of use at the time of acquisition not exceeding three years, or acquired as part of or belonging to a building or a permanent structure The device.

Half of the reduction will be made in the month of entry into force of the law and half the eight months after the entry into force of the law.

ARTICLE 231

The provisions of Article 98 and Chapter 11 of this Act concerning the payment of tax refunds and deductions shall apply where the goods have been exported, delivered or taken into service for their own use on or after the date of entry into force of the law.

Where the goods could be deducted from the goods referred to in Article 47 (1) (1) to (3), 48 or 50 of the Commercial Code or equivalent before the entry into force of the turnover tax law, or in the case of imported goods The goods have been paid in the form of a refund referred to in Article 37 of the turnover tax code or equivalent before the date of entry into force of the Law on turnover tax, and the goods have been exported, supplied or made available for their own use. Or after the date of entry into force of the law, the tax shall be reduced The refund shall be repaid in accordance with the provisions of Section 98 and Chapter 11 of this Act.

However, if a medicinal product exported abroad has been eligible for deduction within the meaning of Article 50 of the Law on turnover taxes, the provisions of Chapter 10 of the Tax Code shall apply to the refund of deductible tax.

ARTICLE 232

For the purpose of the taxable amount of the sales tax, the provisions of the turnover tax law shall apply where the goods have been delivered, the service has been rendered, the consideration or part of the service has been completed before the delivery or settlement moment or the goods have been taken for own account. Before the entry into force of this Act.

ARTICLE 233

In the case of deductible taxes, the provisions of the turnover tax law shall apply where the goods or services have been received or taken into service, in consideration or in part, before the goods or services are The goods imported or imported into the country have been released from customs supervision before the entry into force of this Act.

ARTICLE 234

Articles 12 and 102 of the Turnover Tax Act apply before the entry into force of this Act. Where the financial year of the trader is pending before the date of entry into force of this Act, the period preceding the entry into force shall be deemed to be in the financial year for the purposes of Articles 12 and 102.

ARTICLE 235

Article 130 of this Act applies to the goods and services acquired after the entry into force of the law referred to in Article 130 (3).

§ 236

The purchaser shall not carry out a tax on the basis of Article 9 on the sale of goods or rental services in so far as he has passed a tax on the importation of a good or a leased item if the goods or leased items have been released from customs supervision before the Entry into force.

ARTICLE 237

Prior information referred to in Article 190 may be provided by the provincial tax offices and the Central Tax Board before the entry into force of this Act.

THEY 88/93 , VaVM 69/93

Entry into force and application of amending acts:

27 MAY 1994/375:

This Act shall enter into force on 1 June 1994.

THEY 3/94 , VaVM 15/94

27 MAY 1994/376:

This Act shall enter into force on 1 June 1994.

THEY 71/94 , VaVM 17/94

27.5.1994/377:

This Act shall enter into force on 1 June 1994.

THEY 76/94 , La 28/94, La 29/94, VaVM 18/94

28.6.1994/613:

This Act shall enter into force on 1 September 1994.

The law shall apply to applications pending and subsequent to its entry into force.

THEY 68/94 , VaVM 24/94

2.8.1994/700:

This Act shall enter into force on 1 December 1994.

The provisions of Article 198 of the Act shall apply to the decision of the Court of Justice following the entry into force of this Act.

THEY 143/93 , LaVM 11/94

19 AUGUST 1994/735

This Act shall enter into force on 1 September 1994.

Before the entry into force of the law, measures may be taken to implement it.

THEY 21/94 , LaVM 12/94

8.12.1994/1108:

THEY 161/94 , VaVM 53/94

16.12.1994/1216:

This Act shall enter into force on 1 March 1995.

THEY 126/94 , VaVM 74/94

16.12.1994/1218:

1. This Act shall enter into force at the time laid down by the Regulation.

2. The law shall apply once the goods have been delivered or the service has been rendered, the goods imported into the country have been released from customs supervision, or the goods or services have been introduced for their own use on or after the date of entry into force of the law.

3. The tax shall not be carried out on the sale of goods procured or released from customs control to the seller or manufactured by the seller for his own use before the entry into force of the law, provided that the goods have been obtained for purposes other than: The deduction may not have been made and the goods could not be deducted or, if the goods were to be introduced for their own use, a tax was paid.

4. Under this law, a taxable person who is to be a taxable person shall not make a deduction within the meaning of Article 112, acquired or produced before the entry into force of the law. Feed materials and fertilisers obtained before the entry into force of the law shall not be subject to the reduction referred to in Article 112 of the VAT Code or in this Act.

(5) In accordance with this law, the taxable person shall, upon entry into force of the law, obtain from his possession of the movable property he or he has acquired from his possession or from the installation work relating to the purchase of the movable object and supply, as referred to in Chapter 10, A reduction or refund referred to in Article 131, if they could not have been deducted on the basis of the VAT or the turnover tax Act, and if the goods were delivered, manufactured or disposed of in the customs controls mentioned above: Or service carried out on 1 July 1994 or after.

6. In accordance with this law, the taxable person shall receive the deduction or refund referred to in paragraph 5 when the law enters into force at the time of entry into force of a building or a permanent structure in the construction or renovation work of a permanent structure The goods or services to be used if they could not be deducted on the basis of the VAT or the turnover tax law, and if the construction or basic improvement had been undertaken on or after 1 July 1994.

7. The provisions of paragraph 5 shall not apply, however, to goods which are likely to have an economic use at the time of acquisition for a maximum period of three years or to be installed in or belonging to a building or a permanent structure. As a device, unless the question is the goods referred to in paragraph 6.

8. If, at the date of entry into force of the law, the trader is still in possession of feed or fertiliser materials intended for sale or the raw materials of which the acquisition could have been made under the turnover tax law or the VAT Code A calculated deduction, the trader shall pay a tax of 18 % of the tax purchase price of feed materials or feed materials containing feed materials or feed materials containing feed materials or feed materials containing a protein or feed tax The taxable amount.

THEY 222/94 , VaVM 63/94

16.12.1994/1228

This Act shall enter into force on 1 January 1995.

THEY 276/94 , VaVM 72/94

29.12.1994/1483:

This Act shall enter into force at the time laid down by the Regulation.

The law applies to vehicles from which the car tax is levied on the basis of the car tax code.

THEY 322/94 , VaVM 89/94

29.12.1994/1486:

1. This Act shall enter into force at the time laid down by the Regulation.

2. The law shall apply unless otherwise provided hereunder, when the goods sold have been delivered or the service completed, the Community acquisition has been made, the goods imported have been released from customs supervision, or the goods or services have been introduced for their own use. Or after the date of entry into force.

3. The tax shall not be carried out on the sale of goods or services which have been supplied, carried out or handed over to the seller or sold by the seller before the law enters into force, provided that the goods or services Has been acquired for non-deductible use and for goods or services which could not have been deducted or where a tax was made for the introduction of the goods or services for its own use.

(4) This law shall apply to a service or a supply of goods which, on the basis of the provisions in force in the past, would be excluded from the scope of application of the provisions of the law, in so far as the service has been rendered Or goods delivered to the installation after the entry into force of the law.

5. The sale of a service or goods which, according to the provisions previously in force, should not be subject to VAT, shall not be subject to tax in so far as it has accrued in consideration before the entry into force of this Act.

6. Article 79 and Article 85a (3) of this Law shall apply to the performance received from or after the date of entry into force of the law. The law shall apply to the connection charges referred to in Article 80 of the VAT Code which have been obtained from or after the date of entry into force of the law. However, the law does not apply to the subscription fees referred to above in the course of 1995, provided that the subscription was submitted before the law came into force.

7. Articles 80 and 83 of this Act shall apply to the services and goods supplied from or after the date of entry into force of the law entitled to deduct from the taxable amount.

8. Provisions relating to the deduction and drawback of the provisions of Chapter 10 and 12 of the Act shall apply where the goods sold have been delivered or the service has been rendered, the Community acquisition has been made, or the goods imported have been surrendered from customs supervision to a deduction Or the date of entry into force of or after the entry into force of the law.

9. Under this law, a taxable person who is to be a taxable person shall not make a deduction within the meaning of Article 112, acquired or produced before the entry into force of this Act.

10. By virtue of this law, the taxable person shall, upon entry into force of the law, obtain from his possession of the movable property he or he has acquired from his possession or from the installation work relating to the purchase of the goods and supplies, as referred to in Chapter 10, A reduction or a refund referred to in Article 131 if they could not have been deducted on the basis of the provisions in force in the past and, where the goods have been delivered, manufactured or disposed of in the customs controls referred to in Or service carried out on 1 July 1994 or after.

11. Paragraph 10 does not apply to goods with a probable financial time at the time of acquisition for a maximum period of three years and not for goods acquired to be fitted into or belonging to a building or a permanent structure As a device, unless the question is the goods referred to in paragraph 12.

12. In accordance with this Act, the taxable person shall receive the reduction or refund referred to in paragraph 10 in respect of the construction or renovation of a building or permanent structure at the time of entry into force of this Act. In the case of goods or services used in the construction work if they could not have been deducted on the basis of the provisions previously in force and, if the construction or basic improvement was undertaken on or after 1 July 1994.

13. The reduction referred to in paragraphs 10 and 12 shall be made in the month of the entry into force of the law.

14. If the taxable person is in possession of the fuels or natural gas referred to in Article 57 of the Law at the time of entry into force of this law, the acquisition of which could have been made in connection with the acquisition of a calculation of the turnover tax or the VAT Code, In the month of entry into force of this law, the taxable person shall pay 18 % of the tax on the purchase price of the fuel or the taxable amount of the imported goods. The above shall also apply to the type of fuel from which a calculated deduction may have been made on the basis of an advance before the entry into force of this law, but which shall be used only after the entry into force of this Act. Where, after the entry into force of this law, a taxable person uses the fuel referred to in Article 57 (2) which has been taxed in the manner referred to above, the taxable person shall deduct from the fuel used before the beginning of June 1995 The tax he paid. The tax shall be deducted in the month of use of the fuel.

15. On the goods imported into Finland and placed in the customs tax law Articles 17 and 18 (575/78) Or the transferred customs code 573/78 (573/78) , the customs warehouse referred to in Article 20 of the customs code or the customs warehouse referred to in Article 25 of the Customs Code before the entry into force of this Act, shall be subject to the provisions in force during the period during which: The goods under the above provisions are covered by the procedure. Where the goods are taken from the above procedure, the provisions of this Act shall apply to the importation of goods. It is required that the goods have been in a free movement in a State which is part of the Community before the date of entry into force of this law.

16. The goods placed under a transit procedure before the entry into force of this Act shall apply to the goods under the provisions in force during the period during which the goods are covered by the above provisions. When the procedure ends, the provisions of this Act concerning the importation of goods shall apply. It is required that the goods before the transit procedure have been in a free movement in a State which is part of the Community at the date of entry into force of this Act and that the goods have been placed under the procedure before the date of entry into force of the law by the trader. On the sale of the transaction.

17. What this law provides for the importation of goods also applies when the law enters into force in Finland, if:

(1) the goods have been sold to the user before the law enters into force in a State which is a member of the Community when the law enters into force;

(2) the sale in the country of origin was or could have been exempted from the tax on the basis of the sales regulations; and

3. The goods were not imported before the law entered into force.

18. Imports under paragraphs 15 and 16 shall take place in Finland if the procedure referred to in those paragraphs ends in Finland.

19. The importation of goods shall not be subject to tax on the basis of points 15 to 17, provided that the goods are transported or dispatched outside the Community.

20. The importation of a commodity shall not be subject to a tax in the circumstances referred to in Article 15, where the goods other than the means of transport are dispatched or transported back to the exporter in the State from which the goods were temporarily imported.

21. Before the entry into force of this Act, the importation of an imported means of transport shall not be subject to any tax in the circumstances referred to in Article 15, if:

(1) the means of transport has been acquired or imported in accordance with the general provisions on taxation, and the export of the means of transport has not justified tax avoidance or tax reimbursement;

(2) the first introduction of the means of transport has taken place before 1 January 1987; or

3) the amount of the tax on the import of the means of transport would be limited.

22. The period referred to in Article 147 (1), Article 162 (2) and Article 162 (b) (5) shall be the 25th of the second month following the calendar month following the calendar month following the calendar month of January 1995.

23. The possibility for the application of Article 162 (5) of this Act shall be applied for the first time in the tax to be held in 1996.

THEY 283/94 , VaVM 91/94 Council Directive 77 /388/EEC; OJ L 145, 13.6.1977, p. 1, 91 /680/EEC; OJ L 376, 31.12.1991, p. 1, 92 /111/EEC; OJ L 384, 30.12.1992, p. 47, 92 /77/EEC; OJ L 316, 31.10.1992 p. 1, 79 /1072/EEC; OJ L 331, 27.12.1979, p. 11, 86 /560/EEC; OJ L 326, 21.11.1986, p. 40, 83 /181/eec, OJ L 105, 23.4.1983, p. 38, 78 /1035/EEC; OJ L 366, 28.12.1978, p. 34, 69 /169/EEC; OJ L 133, 4.6.1969, p. 6

17.3.1995/347:

This Act shall enter into force on 1 April 1995.

LA 113/94, LA 114/94, VaVM 102/94

17.3.1995/350:

This Act shall enter into force on 1 April 1995.

THEY 336/94 , VaVM 98/94

21.4.1995/649:

This Act shall enter into force on 1 September 1995.

THEY 94/93 , LaVM 22/94, SuVM 10/94

3.11.1995/1244:

This Act shall enter into force on 1 January 1996.

The law applies to the value added tax payable to the National Pensions Office for 1996.

THEY 67/95 , VaVM 15/95, EV 67/95

29.12.1995/1767:

This Act shall enter into force on 1 January 1996.

This law shall apply unless otherwise provided herein, where the goods sold have been delivered or the service completed, the Community acquisition has been made, the goods imported have been released from customs supervision, the goods or services are for their own use or the goods are: Transferred from or after the date of entry into force of the law.

The provisions relating to the marginal taxation of second-hand goods and of works of art, collectors and antiquities shall apply to the goods supplied or released from customs supervision to the taxable dealer on the date of entry into force of the law or After. However, the taxable dealer may also apply the procedure referred to in Article 79k to the goods which he has supplied on or after the date of entry into force of the law. However, the taxable dealer does not have the right to make a profit margin for the calculation of the reduction referred to in Article 72 (2) on the basis of the purchase price if he has had the right to deduct from the purchase of the goods or On the basis of Article 83, on the basis of the entry into force of this Act or on the basis of Chapter 10.

The tax shall not be carried out on the sale of goods which the seller has not been able to deduct on the basis of Article 228 (3) in force at the time of entry into force of this Act.

Article 36 (5), Article 58 (1), Article 71 (4), Article 72 (3), Article 94 (3), Article 94 (22) and Article 129 of the Law shall apply where the goods sold have been delivered or the service has been rendered, the imported goods have been released from customs supervision Or the goods or services have been introduced for own use on or after 1 January 1995.

Article 45 (3) shall apply after the service has been rendered on or after 1 May 1995.

Before the entry into force of this Act, measures may be taken to enforce the law.

Article 8 has been repealed by L 30.12.1996/1264 . (30.12.1996/1264)

THEY 168/95 , VaVM 48/95, EV 173/95

7.6.1996/381:

This Act shall enter into force on 1 July 1996.

The law applies when the goods sold have been delivered, the Community acquisition has been made, the imported goods have been released from customs supervision, the goods are for own use or the goods have been transferred from the storage procedure on or after the date of entry into force of the law.

THEY 39/96 , VaVM 12/96, EV 50/96

26 JULY 1996/542:

This Act shall enter into force on 1 January 1997.

THEY 46/96 , VaVM 20/96, EV 105/96

1 NOVEMBER 1996/805

This Act shall enter into force on 1 December 1996. Transitional provisions are explicitly provided for.

92/1996 , LaVM 10/1996, EV 123/1996

20.12.1996/1123:

This Act shall enter into force on 1 January 1997.

The November and December 1996 shall be subject to a tax return by applying the provisions in force before the entry into force of this Act.

The annual declaration must be submitted in 1996. It shall apply to the provisions in force before the entry into force of this Act.

The tax increase referred to in Article 182 (4) of the Act may be imposed where the obligation to notify is not fulfilled when the law enters into force.

THEY 202/1996 , VaVM 42/1996, EV 205/1996

ON 30.12.1996/1257:

This Act shall enter into force on 1 January 1997.

THEY 238/1996 , VaVM 48/1996, EV 253/1996

30.12.1996/1264:

This Act shall enter into force on 1 March 1997.

The law applies when the goods sold have been delivered or the service has been delivered, the goods or services have been introduced for their own use, as referred to in Article 87, or the goods have been transferred. The storage procedure after or after the entry into force of the law.

This law repeals the Law of 29 December 1995 amending the Code of (1767/95) Article 8 of the entry into force.

THEY 184/1996 , VaVM 45/1996, SuVM 3/1996, EV 246/1996

19 JUNE 1997/585:

This Act shall enter into force on 1 July 1997.

This law shall apply, unless otherwise provided below, where the goods sold have been delivered or the service has been rendered, the Community acquisition has been made, the obligation to carry out the duty is incurred in accordance with Article 87, or the goods or The service has been introduced for its own use since the Act entered into force.

Article 72.d (3) applies where the goods have been delivered or the service has been provided on or after 1 January 1995.

THEY 64/1997 , VaVM 9/1997, EV 76/1997, Council Decision 97 /212/EC; OJ L 86, 28.3.1997, p. 29

19.12.1997/1265:

This Act shall enter into force on 1 January 1998.

2. The law shall apply unless otherwise provided below where the goods sold have been delivered or the service has been delivered, the goods or services are in place, the Community acquisition is carried out, the goods have been moved from the storage procedure or from the imported goods The obligation to carry out the tax has been established under Article 87 since the law entered into force.

3. The law shall apply to payments or allowances referred to in Article 85a (1) (5) which have been obtained after the entry into force of the law.

4. The consideration received from the sale of goods or services, or any part thereof which has accumulated before the entry into force of this Act, shall be subject to the rates previously in force.

(5) Articles 85 and 85a of this Act shall apply to the intra-Community acquisition of goods which, according to Article 138b, is applied to a calendar month after the entry into force of the law.

6. Article 72/d (4) shall apply where the goods have been delivered or the service has been provided on or after 1 January 1995.

THEY 111/1997 , VaVM 35/1997, EV 204/1997

30.12.1997/1381:

This Act shall enter into force on 1 January 1998.

Upon entry into force of the Act, appeals pending before the customs office shall be referred to the County Court of Uusimaa.

THEY 192/1997 , LaVM 18/1997, EV 234/1997

9 OCTOBER 1998/99:

This Act shall enter into force on 1 January 1999.

The law shall apply to the allowances referred to in Article 85a (1) (5) which have been obtained after the entry into force of the law.

THEY 33/1998 , VaVM 24/1998, EV 94/1998

14.12.1998-62:

This Act shall enter into force on 1 January 1999.

This law shall apply once the goods have been delivered or the service has been rendered, the Community acquisition has been made, or the goods imported have been released from customs supervision after the entry into force of the law on the refund or refund.

THEY 207/1998 , VaVM 44/1998, EV 168/1998

24.6.1999/763:

This Act shall enter into force on 1 July 1999.

This law shall apply when the goods sold have been delivered, the Community acquisition has been carried out, the imported goods are subject to the obligation to carry out the duty, the goods have been introduced for their own use or the goods have been transferred from the storage procedure after the entry into force of the law.

THEY 6/1999 , VaVM 1/1999, EV 6/1999

8.10.1999/940:

This Act shall enter into force on 1 January 2000.

The law applies when the goods sold have been delivered or the service is carried out, the Community acquisition has been made, the imported goods are subject to the obligation to perform the tax, or the goods or services have been introduced for their own use after the entry into force of the law.

The provisions relating to the deduction of the law and the tax to be returned shall apply where the goods sold have been delivered or the service has been rendered, the Community acquisition has been made, or the obligation to carry out the duty has been incurred in the reduction or The law after the entry into force of the law.

THEY 28/1999 , VaVM 5/1999, EV 23/1999 Council Directive 77 /388/EEC; OJ L 145, 13.6.1977, p. 1, Council Directive 98 /80/EC; OJ L 281, 17.10.1998, p. 31

30.12.1999/1347:

This Act shall enter into force on 1 January 2000.

THEY 149/1999 , VaVM 30/1999, HaVL 10/1999, EV 131/1999

31.3.2000/33:

This Act shall enter into force on 15 April 2000.

The law shall apply to construction services and other property management services which have been or have been made available for own use on or after 1 January 2000.

THEY 179/1999 , VaVM 3/2000, EV 27/2000

20.4.2000/391:

This Act shall enter into force on 1 May 2000.

Article 42 (1) (8) of the VAT Code shall apply until 31 December 2000.

THEY 6/2000 , TaVM 4/2000, EV 39/2000

27.10.2000:

This Act shall enter into force on 1 November 2000.

THEY 112/2000 , VaVM 19/2000, EV 134/2000, Council Directive 2000 /47/EC; OJ L 193, 29.7.2000, p. 73

16.3.2001/250:

This Act shall enter into force on 1 April 2001.

THEY 188/2000 , TaVM 2/2001, EV

26.10.2001/915:

This Act shall enter into force on 1 January 2002.

The law applies if the goods have been delivered or the service is carried out, the Community acquisition has been made, the obligation to carry out the duty has been incurred, or the goods or services have been introduced for their own use after the entry into force of the law.

THEY 91/2001 , VaVM 12/2001, EV 101/2001

13.12.2001/12:

This Act shall enter into force on 1 January 2002.

THEY 164/2001 , VaVM 31/2001 EV 176/2001

21.12.2001/1457:

This Act shall enter into force on 1 January 2002.

The law applies when the goods have been delivered or the service has been rendered to the right to return, the Community acquisition has been made, or the goods imported have been released from customs supervision after the entry into force of the law.

THEY 130/2001 , VaVM 33/2001, EV 183/2001

25.11.2002/971:

This Act shall enter into force on 1 July 2003.

This law shall apply once the service has been rendered or taken into service on or after the date of entry into force of the law.

THEY 125/2002 , VaVM 16/2002, EV 147/2002, Council Directive 2002 /38/EC, OJ L 128, 15.5.2002, p. 41, Council Regulation (EC) No 792/2002; OJ L 128, 15.5.2002, p. 1

11.12.2002/1071:

This Act shall enter into force on 1 January 2003.

The law shall apply, unless otherwise provided below, where the goods sold have been delivered or the service has been rendered, the Community acquisition has been made, the imported goods have been released from customs supervision or the goods have been placed on their own use at the date of entry into force of the law, or After that.

The sale of a service or goods which, prior to the entry into force of this Act, is not subject to any tax, shall not be subject to any tax in so far as it has accrued in consideration before the law enters into force.

The provisions on Marginal taxation apply to works of art delivered or handed over from customs supervision to a taxable dealer after or after the entry into force of the law.

THEY 131/2002 , VaVM 24/2002, 56/2002, EV 170/2002

25.4.2003/325:

This Act shall enter into force on 1 January 2004, unless otherwise specified below.

However, Article 13a (2) shall enter into force on 1 June 2003.

The law shall apply, unless otherwise provided below, where the goods sold have been delivered or the service has been rendered, the intra-Community acquisition of the goods has been made, the goods have been released from customs supervision, the goods are for their own use or the goods have been transferred. The storage procedure after or after the entry into force of the law.

The provisions relating to the deduction of Chapter 10 of the Act shall apply where the goods sold have been delivered or the service has been rendered or the goods imported have been surrendered to the trader entitled to deduct from customs controls, or The supply of the goods has been made or the product or service itself has been produced on or after the date of entry into force of the law.

THEY 266/2002 , VaVM 43/2002, EV 285/2002

15.12.2003/1072:

This Act shall enter into force on 1 January 2004.

THEY 117/2003 , VaVM 27/2003, EV 67/2003

30.12.2003/1301:

This Act shall enter into force on 1 January 2004.

Articles 3 and 149 (a) to 149 e shall apply from the date of entry into force of this Act or to the part of the financial year or year after that date, if the financial year has started before that date. Where the part of the accounting year is shorter or longer than 12 months, the calculation rule in accordance with Article 3 (3) of the law shall apply. For annual or annual periods ending in 2004, the relief may not be applied for at the earliest on 1 January 2005.

Article 32 (2) and Article 33 (3) shall apply to construction services and other property management services which have been or have been made available for own use at or after the date of entry into force of the law.

THEY 135/2003 , VaVM 38/2003, EV 110/2003

24.6.2004/573:

This Act shall enter into force on 1 July 2004.

The law shall apply from or after the date of entry into force of the law.

THEY 57/2004 , VaVM 4/2004, EV 63/2004

29.10.2004/935

This Act shall enter into force on 1 January 2005.

The law applies when the goods sold have been delivered or the service is provided, the intra-Community acquisition of the goods has been made, the imported goods have been released from customs supervision, or the goods have been introduced for their own use on or after the date of entry into force of the law.

THEY 124/2004 , VaVM 17/2004, EV 125/2004 Council Directive 2003 /92/EC (32003L0092); OJ L 260, 11.10.2003, p. 8

21.12.2004:

This Act shall enter into force on 1 January 2005.

The law shall apply to the part of the financial year after the date of entry into force of this Act or after the entry into force of the law, if the financial year has started before that date. The provisions in force at the time of entry into force of this Act shall apply to the part of the financial year preceding the entry into force. Where the part of the accounting year is shorter or longer than 12 months, the calculation rule in accordance with Article 3 (3) shall apply.

THEY 147/2004 , No 124/2004, VaVM 26/2004, EV 171/2004

21.12.2004:

This Act shall enter into force on 1 January 2005.

THEY 189/2004 , VaVM 32/2004, EV 201/2004

20 MAY 2005 331:

This Act shall enter into force on 1 January 2006.

The law applies when the goods sold have been delivered or the service is provided or the Community acquisition of the goods has been made on or after the date of entry into force of the law. Article 133 u applies for the first time to the tax payable for the tax period beginning on the date of entry into force of the law.

THEY 22/2005 , VaVM 5/2005, EV 39/2005

23.6.2005, P.

This Act shall enter into force on 1 July 2005.

The law shall apply when the goods released have been delivered or the service carried out after or after the date of entry into force of the law.

THEY 35/2005 , VaVM 11/2005 EV 54/2005

18.11.2005/903:

This Act shall enter into force on 1 January 2006.

The law applies to a service which has been or has been made available for its own use on the date of or after the date of entry into force of the provisions of the copyright law referred to in this Act.

THEY 85/2004 , VaVM 21/2005, EV 123/2005

22.12.2005/1083:

This Act shall enter into force on 1 January 2006.

THEY 91/2005 , VaVM 22/2005 EV 141/2005

1.12.2006/1060:

This Act shall enter into force on 1 January 2007 and shall be valid until the end of 2011.

The law applies when the liability is incurred during the period of validity of the law. (29.10.2010)

THEY 119/2006 , VaVM 19/2006, EV 143/2006

8.12.2006/1103:

This Act shall enter into force on 1 January 2007.

THEY 211/2006 , VaVM 29/2006, EV 178/2006

9.2.2007/148:

This Act shall enter into force on 15 February 2007.

THEY 21/2006 , TaVM 25/2006 EV 252/2006

23.11.2007/1061:

This Act shall enter into force on 1 January 2008.

Unless otherwise provided below, this law shall apply where the property is surrendered or its use changed as referred to in Article 120, on the date of or after the date of entry into force of the law.

The provisions of this law on the adjustment of the property investment reduction shall not apply if the construction service for the construction or renovation of the property has been completed before 2004.

If the construction service for the construction or renovation of the property has been completed in 2004 or since before the entry into force of this Act, this law shall apply to the part of the review period following the entry into force of the law. However, the review period shall be five years from the beginning of the calendar year during which the construction service relating to the construction or improvement of the property has been completed. For the purposes of calculating the exact amount, the ratio of 1/10 referred to in Article 121d (1) shall then be used for the ratio of 1/5. The provisions in force at the time of entry into force of the Act shall apply to part of the review period before the Act enters into force.

Articles 33 and 121b shall apply if the property is surrendered or intended to change after or after the date of entry into force of the law.

Article 33a of the Act shall apply when the service is introduced for its own use after or after the date of entry into force of the law. However, the provision does not apply if the construction service for the construction or renovation of the property has been completed before 2004. In cases where such a construction service has been completed in 2004 or beyond, but before the entry into force of this Act, the review period shall be calculated within the meaning of paragraph 4 of the results of the entry into force.

In the situations referred to in paragraph 4, the deduction of the tax contained in the project shall not be reviewed to the detriment of the trader and Article 33a shall not apply to the extent that the trader has carried out a tax on the date of entry into force of this Act. § 33 and has not made a tax adjustment or a complaint.

If, in the circumstances referred to in paragraph 4, the property has been sold before the entry into force of the law, the tax on the purchase of the buyer during the review period following the entry into force of the law or the use of its own use within the meaning of Article 33a The tax shall be subject to the tax payable on the basis of Article 33 in force at the time of entry into force of this Act.

Article 209m shall not apply to real estate investments referred to in paragraphs 3 or 4.

THEY 44/2007 , VaVM 10/2007 EV 54/2007

21.12.2007/1312:

This Act shall enter into force on 1 January 2008.

This law shall apply if the goods sold have been delivered, the service has been provided, the Community acquisition has been made, the goods or services are in place or the goods have been transferred from the storage procedure after the entry into force of the law.

THEY 110/2007 , VaVM 18/2007, EV 97/2007, Council Directive 2006 /112/EC, OJ L 347, 11.12.2006, p. 1 (Council Directive 2006 /69/EC; OJ -)

18.4.2008/24:

This Act shall enter into force on 1 May 2008.

THEY 148/2007 , VaVM 5/2008, EV 25/2008

28.11.2008/737:

This Act shall enter into force on 1 December 2008.

The importation of goods which, according to Article 87 of the Tax Code, was born before the entry into force of this Act, applies to the provisions in force at the time of entry into force of the Act.

THEY 145/2008 , VaVM 20/2008, EV 144/2008, Council Directive 2007 /74/EC; OJ L 346, 29.12.2007, p. 6

28.11.2008/758:

This Act shall enter into force on 1 January 2009.

The law applies to a service that is or will be made available for its own use at or after the date of entry into force of the law.

THEY 159/2008 , VaVM 21/2008, EV 148/2008

5.12.2008/785:

This Act shall enter into force on 1 October 2009.

The law shall apply, unless otherwise provided herein, where the goods sold have been delivered, the goods have been introduced for their own use, the Community acquisition has been carried out, the goods have been transferred from the storage procedure or the imported goods are subject to the duty to carry out the duty: 87 § arose after the entry into force of the law.

The consideration received from the sale of a commodity or any part of the product which has accumulated before the entry into force of this Act shall apply to the rate of taxation in force upon the date of entry into force of this Act.

The law applies to the intra-Community acquisition of goods which, according to Article 138b, is applied to a calendar month following the entry into force of the law.

THEY 114/2008 , VaVM 19/2008, EV 145/2008

9.1.2009:

This Act shall enter into force at the time of the Council Regulation.

The provisions in force at the time of entry into force of this Act shall apply to the sale of vehicles from which the provisions of the Code of Motor Vehicles in force at the time of entry into force of this Act shall apply.

The provisions on VAT in force at the time of entry into force of this Act shall apply to the value of the value added tax payable on the date of entry into force of this Act. Tax.

THEY 192/2008 , VaVM 26/2008, EV 185/2008

7.8.2009/605:

This Act shall enter into force on 14 August 2009.

2. The law shall apply from the tax period beginning on or after 1 January 2010 and the tax period referred to in Article 13c (4), which ends after 1 January 2010, to be paid and repayable in the tax period. (16/10/2009)

3. The tax payable and repayable from the tax period ending 1 January 2010 shall be subject to the provisions in force at the time of entry into force of this Act, unless otherwise specified below. (16.10.2009/747)

Article 148 (1) and (2), which entered into force at the time of entry into force of this Act, shall not apply to the amount of the tax to be paid by the taxable person after 1 March 2010 and not to the amount of Article 148 (3) of the taxable amount for which the decision on the imposition of a tax is to be made 1. Or after January 2010 (16.10.2009/747)

5. The taxable person shall have the right to deduct from the tax period ending on 1 January 2010 the amount referred to in Article 149 from 1 January 2010 at the date of entry into force of this Act, from the tax period ending 1 January 2010. If, on the basis of Article 149 or the entry into force of the entry into force, the taxable person has not been able to deduct the amount recovered, it shall not be deducted from the tax period starting on 1 January 2010 (16.10.2009/747).

6. The taxable person whose financial year of the financial year of 1 January 2010, on the basis of Article 208 (a), becomes a calendar year, shall be entitled to a refund from the last tax period ending before 1 January 2010 at the time of entry into force of the law The amount referred to in Article 149. The refund shall be paid on the basis of an application or another report and shall apply mutatis mutandis on the date of entry into force of this Act. (16.10.2009/747).

7. Article 149 B 14d of the Act shall apply for the financial year ending on or after 1 January 2010 (16.10.2009/747).

8. The taxable person whose financial year of the financial year of 1 January 2010, on the basis of Article 208 (a), becomes a calendar year, shall be entitled to receive a concession within the meaning of Article 149a for the financial year ending on or after 1 January 2010. A tax to be paid from the calendar months preceding 1 January 2010 in respect of that financial year. The provisions in force at the time of entry into force of this Act shall apply mutatis mutandis. For the purposes of the adjustment provisions, the financial year for the financial year shall be the calendar months of the accounting year preceding 1 January 2010. (16.10.2009/747)

9. The taxable person whose financial year of 1 January 2010, from the calendar year referred to in Article 209a as referred to in accordance with the Accounting Act, shall be entitled to a reduction referred to in Article 149a after 1 January 2010 For the accounting year in accordance with the accounting law for the calendar month of the calendar month after 1 January 2010. For the purposes of applying the provisions on debt, the financial year after 1 January 2010 shall be the calendar months of the accounting year in accordance with the accounting law (16.10.2009/747).

10. However, for a taxable person whose tax period is the tax period referred to in Article 162a (2) to (4), the tax period shall, on the basis of an application, be considered as from 1 January 2010, including a shorter tax period referred to in those points. Provided that the taxable person has submitted an application within three months from 1 January 2010. (16.10.2009/747)

11. If the tax return on the tax paid before 1 January 2010 arrives at the tax office after 1 March 2010, the tax office shall determine the taxable person liable for the taxable person Be paid. (16.10.2009/747)

12. Article 182 (1) (1), which entered into force upon entry into force of this Act, shall not apply to a tax which is to be settled before 1 January 2010, which has not been paid within the prescribed period or which appears to have been paid too little if: The tax is payable on or after 1 January 2010 (16.10.2009/747).

13. If the tax decision on the tax payable for the tax period ending 1 January 2010 is taken on or after 1 January 2010, the tax shall be calculated on the date of entry into force of this Act at the entry into force of Article 183 (3). Until 31 December 2009. (16.10.2009/747)

14. If the decision on the tax repayable from the tax period ending 1 January 2010 is taken on or after 1 January 2010, the interest rate referred to in Article 187 (2) at the time of entry into force of this Act shall be paid: Until the date on which the decision on the tax repayable is taken. (16.10.2009/747)

15. The taxable person who has notified the calendar month of the calendar month completed before 1 January 2010 to be too low or to be too low a tax may be corrected by deducting too much during the accounting year of the notified tax. The tax period beginning on or after January 2010. If, on 1 January 2010, the taxable person's financial year becomes the calendar year referred to in Article 20208, the correction may be made as from 1 January 2010. (16.10.2009/747)

THEY 221/2008 , VaVM 7/2009, EV 66/2009

16.10.2009:

This Act shall enter into force on 21 October 2009.

The law is already applicable from 14 August 2009.

THEY 129/2009 , VaVM 12/2009, EV 115/2009

16.10.2009:

This Act shall enter into force on 21 October 2009 and shall expire on 31 December 2009.

The law is already applicable from 14 August 2009.

THEY 129/2009 , VaVM 12/2009, EV 115/2009

13.11.2009:

This Act shall enter into force on 1 January 2010, subject, however, to the entry into force of Article 69c and the above subtitle on 1 January 2013 and Article 69d, and the interim title thereof shall enter into force on 1 January 2011.

This law shall apply in the event of the imposition of the tax upon the entry into force of the law.

Article 169e shall apply for the first time a calendar month from the date of entry into force of the law.

Article 204 shall apply in the event of the rectification referred to in Article 204 of the Act to the effect that the other taxable person's decision has become valid after the entry into force of the law.

THEY 136/2009 , VaVM 16/2009, EV 127/2009

13.11.2009:

This Act shall enter into force on 1 January 2010. Article 69c and the above interim title shall be valid until 31 December 2012 and Article 69d and the above interim heading until 31 December 2010.

This law shall apply where the duty to perform the tax is incurred during the period of validity of the law.

THEY 136/2009 , VaVM 16/2009, EV 127/2009

22.12.2009/1359:

This Act shall enter into force on 1 January 2010.

Recovery applications made before the entry into force of this Act shall be subject to the provisions in force at the time of entry into force of this Act.

Articles 70 (1) (6) to (8) and 71 (3) and (4) of this Law shall not apply to goods and services supplied before the entry into force of this Act.

THEY 171/2009 , VaVM 37/2009, EV 197/2009

22.12.2009/1432

This Act shall enter into force on 1 January 2010.

Before the entry into force of this Act, measures may be taken to implement the law.

THEY 161/2009 , HVM 18/2009, EV 205/2009

29.12.2009/1740

This Act shall enter into force on 1 January 2010.

THEY 244/2009 , VaVM 43/2009, EV 252/2009

29.12.2009/1780

This Act shall enter into force on 1 July 2010.

The law shall apply, unless otherwise provided herein, where the goods sold have been delivered or the service is provided, the goods or services are in place, the Community acquisition has been carried out, the goods have been moved from the storage procedure or from the imported goods The obligation to carry out the tax has been established under Article 87 since the law entered into force.

The law applies to payments and grants to the taxable amount of the State Broadcasting State, and to the compensation received by Ålands Radio and TV Ab from television charges obtained after the adoption of the law. Into force.

For the consideration of the sale of goods or services, or any part thereof which has accrued before the entry into force of this Act, the tax rate in force at the date of entry into force of this Act shall apply.

The law applies to the intra-Community acquisition of goods which, according to Article 138b, is applied to a calendar month following the entry into force of the law.

THEY 137/2009 , VaVM 32/2009, EV 180/2009

11.06.2010/529

This Act shall enter into force on 1 September 2010.

THEY 288/2009 , VaVM 12/2010, EV 37/2010

16.7.2010/6861:

This Act shall enter into force on 1 April 2011, however, so that Articles 8b, 80 (2) and (3), 94 (1) (12) and 140 (1) and (2) shall enter into force on 1 August 2010.

This law shall apply in the event of the imposition of the tax upon the entry into force of the law. However, this law shall not apply to the service referred to in Article 8c at the time of entry into force of a law which has actually been carried out before the entry into force of the law, but is applicable upon entry into force of this Act. The provisions.

THEY 41/2010 , VaVM 21/2010, EV 111/2010

16.7.2010/68:

This Act shall enter into force on 1 August 2010 and shall be valid until 31 March 2011.

THEY 41/2010 , VaVM 21/2010, EV 111/2010

29.10.2010/905:

This Act shall enter into force on 1 January 2011.

The law applies to construction services and other property management services performed on or after the date of entry into force of the law.

THEY 123/2010 , No 35/2010, EV 154/2010

30.12.2010/1392:

This Act shall enter into force on 1 January 2011.

The law applies to goods and services for which the obligation to perform the tax has been incurred after the entry into force of the law.

THEY 162/2010 , VaVM 52/2010, EV 257/2010, Council Directive 2009 /162/EU (32009L0162); OJ L 15, 15.1.2010, p. 14

30.12.2010/1413:

This Act shall enter into force on 1 January 2011.

THEY 122/2010 , THEY 258/2010 , VaVM 47/2010, EV 240/2010

25.3.2011/267:

Article 101b of this Act shall enter into force on 1 January 2013. Article 156 b (4) shall enter into force on 1 April 2011 and shall apply from 1 October 2010.

THEY 311/2010 , VaVM 58/2010, EV 329/2010, Council Directive 2010 /66/E; OJ L 275, 20.10.2010, p. 1

29.4.2011/4:

This Act shall enter into force on 1 June 2011.

The law shall apply, unless otherwise specified, where the obligation to carry out the duty on the sale of the service has been established after the entry into force of the law.

Article 131 (1) (1) applies where the goods sold have been delivered or the service has been delivered to the right to return, or the Community acquisition has been carried out, the goods have been moved from the storage or imported goods under Article 87. The duty to perform the tax after the entry into force of the law.

THEY 210/2010 , VaVM 62/2010, EV 358/2010

2.12.2011/1202:

This Act shall enter into force on 1 January 2012.

This law shall apply, unless otherwise provided below, where the obligation to perform the tax is incurred after the entry into force of the law.

The law applies to the intra-Community acquisition of goods which, according to Article 138b, is applied to a calendar month following the entry into force of the law.

THEY 52/2011 , VaVM 9/2011, EV 44/2011

29 JUNE 2012/399:

This Act shall enter into force on 1 January 2013.

The law applies where the obligation to perform the tax has been incurred on or after the date of entry into force of the law.

THEY 25/2012 , VaVM 10/2012, EV 44/2012

31 AUGUST 2012/492:

This Act shall enter into force on 1 January 2013.

THEY 28/2012 , VaVM 14/2012, EV 66/2012

30.11.2012/706

This Act shall enter into force on 1 January 2013.

This law shall apply, unless otherwise provided below, where the obligation to perform the tax is incurred after the entry into force of the law.

The law applies to the intra-Community acquisition of goods which, according to Article 138b, is applied to a calendar month following the entry into force of the law.

THEY, 89/2012 , VaVM 24/2012, EK 112/2012

21 DECEMBER 2012/877:

This Act shall enter into force on 1 January 2013.

At the time of entry into force of this Act, the provisions in force on the date of entry into force of this Act shall apply to the appeal to the administrative court and to the exemption or deferral of the tax. Pending the entry into force of this Act, the accrued interest shall be subject to the provisions in force at the time of entry into force of this Act.

THEY 76/2012 , VaVM 29/2012, EV 136/2012

21.12.2012:

This Act shall enter into force on 1 January 2013.

THEY 145/2012 , HaVM 21/2012, EV 150/2012

8.11.2013/76:

This Act shall enter into force on 1 January 2014.

The law applies when the obligation to carry out the tax on the sale of the service has been established after the law has entered into force.

THEY 108/2013 , VaVM 17/2013, EV 118/2013

8.11.2013/76:

This Act shall enter into force on 1 January 2014.

The law shall apply where the obligation to perform the tax is incurred on or after the date of entry into force of the law.

THEY 107/2013 , VaVM 16/2013, EV 117/2013

8.11.2013/7:

This Act shall enter into force on 1 December 2013.

THEY 191/2012 , VaVM 15/2013, OJ 17/2013, LaVL 8/2013, EV 114/2013

27 JUNE 2014/505:

This Act shall enter into force on 1 January 2015.

This law shall apply in the event of the imposition of the tax upon the entry into force of the law.

THEY 56/2014 , VaVM 5/2014, EV 58/2014, Council Directive 2008 /8/EC, OJ L 44, 20.2.2008, p. 11-12

27 JUNE 2014/507

This Act shall enter into force on 1 January 2015.

This law shall apply in the event of the imposition of the tax upon the entry into force of the law.

FROM 31/2014 , VaVM 4/2014, EV 55/2014

8.8.2014/646:

This Act shall enter into force on 15 August 2014.

THEY 39/2014 , TaVM 6/2014, EV 62/2014

12.12.2014/1091:

This Act shall enter into force on 1 January 2015.

THEY 220/2014 , VaVM 31/2014, EV 193/2014

20.3.2015/251:

This Act shall enter into force on 1 July 2015.

THEY 267/2014 , VaVM 42/2014, EV 302/2014

24.4.2015/5:

This Act shall enter into force on 1 January 2016.

The law shall apply for a financial year beginning on or after the date of entry into force of the law. Before the entry into force of the law, the provisions in force at the time of entry into force of this Act shall apply.

THEY 363/2014 , VaVM 50/2014, EV 369/2014

7.8.20151:

This Act shall enter into force on 1 January 2016.

In the case of appeals before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.

THEY 230/2014 , LaVM 26/2014, EV 319/2014