The Law On Value Added Tax

Original Language Title: Arvonlisäverolaki

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1993/19931501

In accordance with the decision of the Parliament, provides for: (I) the PART of the scope of section 1 of Chapter 1 of the General sales tax to run the State as this law: 1) as a result of the sale of goods and services in the form of Finland;
the importation of goods in Finland, 2); (29.12.1994/1486) 3) in Finland of 26 (a) the intra-Community acquisition of goods referred to in article; (29.12.1995/1767) 4 of 72) of the l on the transfer of the goods referred to in article storage. (29.12.1995/1767)
The tax provided for in article 32 is carried out in the real estate management on the service for your personal use, even when it does not happen in the form of business.
(3) repealed by L:lla 29.12.1994/1486.
The sales shall be deemed not to happen in the form of a business, if the consideration received is a debt collection law (1118/1996) referred to in article 13. (19.6.1997/585) Act has been repealed for three days from January/L:lla 6.

1. (a) section (30.12.1996/1264) of the European communities, Finland, for the purposes of this law, in accordance with the laws of the territory and in the Finnish province of åland and abroad in all the other areas.
For the purposes of the European communities, the Member States and the community in accordance with the legislation of the Member State and the community in the area of value added tax.
Laying down derogations from the provisions of this law in the province of åland provides the province of åland for exemptions to the sales tax and excise tax legislation (1266/1996).
Chapter 2 tax liability General provisions (29.12.1994/1486) liable to pay value added tax (taxable) sales referred to in article 1 of the seller of the goods or services, unless the 2 (a), 8 (a) to 8 (d), or as otherwise provided in section 9. (27.6.2014/521)
L:lla 507/2014 amended the Act entered into force 1.1.2015. The previous wording: liable to pay value added tax (taxable) sales referred to in article 1 of the seller of the goods or services, unless the 2 (a), 8 (a) and 8 (c), or as otherwise provided in section 9. (16 July 2010/686)
The tax on the importation of the goods provided for in the obligation to carry out Chapter 9 and on the transfer of goods, warehousing 72 m. (29.12.1995/1767) (2) (a) section (29.06.2012/399) by a taxable person of goods referred to in article 72 (g) edelleenmyynnistä is the buyer, if seller's invoice is issued by section 209 (e) or, in the case of 209 (a) of section 209 (e) in the situation referred to in that article, to be responsible for the provision of the Member State of establishment.

2 (b) of section (29.12.1994/1486) by a taxable person under paragraph 1 of article 1 of the intra-Community acquisition of goods referred to in paragraph 3 is the one that has made the acquisition.

Low activity, section 3 (30.12.2003/1301) by a person who is not a taxable person, if the turnover does not exceed EUR 10 000, if he is not, by its own admission on the basis of the marked. (24.4.2015/515)
L:lla 515/2015 amended the Act shall enter into force on the 1.1.2016. The previous wording is: a person who is not a taxable person, if turnover is not more than 8 500 euros, if not his own, on the basis of the Declaration marked.
The turnover referred to in subparagraph (1) above shall be counted against the sales of taxable transactions, 56, 58, 70, 70, 71, 72 and 72 (b), (a) to 72 (e) on the basis of the tax on the sales section, the supply of the property or rights, as well as the financial services referred to in articles 41 and 44 of the total number of sales of insurance services. Turnover does not include liitännäisluonteisten the use of the financial and insurance services and asset sales. (Dec/1202)
If the seller's accounting period is shorter or longer than 12 months, for the purposes of subparagraph (1) the agreement in the form of the fiscal year of the business shall be deemed to be the amount which the seller's turnover is multiplied by 12 and divided by the number of months in the fiscal year. Months shall be calculated on the full calendar months.
What the first paragraph shall not apply to: 1) foreign, which does not have a permanent establishment in Finland; instead of 2).

Services of general interest communities section 4 (December 29/1780) of the income tax Act (1535/1992) for the nonprofit community is a taxable person only if its activities according to the laws of the community from the income is considered the taxable business income. The nonprofit community, however, is taxable on meal service in the restaurant or for your own use, under the conditions laid down in article 25 (a) and real estate management on the service for personal use, under the conditions laid down in article 32.

Section 5 of the income tax Act, religious communities for the religious community is not a taxable person pursuant to article 23 of the law on the activities referred to in paragraph 3.

Universities and universities of applied sciences (12.12.2014/1091) L:lla 1091/2014 changed the title came into force 1.1.2015. The previous wording includes: Universities (5) (a) section (12.12.2014/1091) of the universities Act (558/2009) referred to in article 1 of the universities, including the University of Helsinki, and the polytechnics Act (932/2014) section 5 of the ammattikorkeakouluosakeyhtiöt referred to in article 1 of this law are liable to the activities referred to in the Act.
L:lla 1091/2014 (5) (a) the entry into force of the amended section became 1.1.2015. The previous wording: (5) (a) section (December 29, 2009/1740) of the universities Act (558/2009) referred to in article 1 of the universities, including the University of Helsinki, are taxable in the activities referred to in article 1.

Section 6 of the State and public bodies to have non-taxable persons the activities referred to in article 1.
The State and the municipality are taxable persons within the meaning of section 33 on the construction of the service for your personal use, even when the supply of the property does not occur in the form of the business. (23 November 2007/1061)
Is the taxable person referred to in section 130 return which entitles the holder to use asset sale of goods, even if the sale does not take place in the form of the business.
The municipality is accountable for the activities of the taxable person or järjestämästään passenger transport, even when the action does not occur in the form of the business. (30.12.2010/1370), paragraph 7, of the State, security of supply, the Bank of Finland and the social insurance institution are accountable for the activities referred to in article 1 of the separate taxable persons. (30.12.2010/1370)
What is hereinafter referred to as provided for in the State, the institutions referred to in subparagraph (1) does not apply.

Article 8 of the Convention shall apply to the Åland Islands in the province, and the provisions of this law.

Gold buyers (8.10.1999/940), section 8 (a) (8.10.1999/940) section 43 (b) the taxable person referred to in subparagraph (1) of article 43 (c) investment Gold 1 from the sale of at least 325 one-containing gold and gold half from the sale of the product is the buyer, if the buyer is marked as referred to in section 172 an. The tax is not to be carried out, if the purchaser is a State.

The buyers (16 July 2010/686), section 8 (b) (16 July 2010/686) from the sale of a taxable allowance is the buyer, if the buyer is marked by an.
Allowance for the purposes of the implementation of the scheme for greenhouse gas emission allowance trading within the community and amending Council Directive 96/61/EC of the European Parliament and of the Council amending Directive 2003/87/EC of greenhouse gas emission rights as defined in article 3, which may be transferred in accordance with article 12 of that directive, as well as other emissions trading correct units, which of the abovementioned Directive, operators may use to comply with it.

Buyers of construction services (e-/686), section 8 (c) (16 July 2010/686), section 31 (3) the taxable person referred to in paragraph 1 and the sale of construction services, as well as the hiring of labour for such services is the buyer, if: 1) the buyer is a trader who, other than occasionally selling those services or to carry out under section 31 (1) or the supply of the property referred to in article 33; or 2) the purchaser is a trader who sells the service to the trader referred to in paragraph 1.
What are the in subparagraph (1) shall not apply if the sale would be for the purposes of paragraph 3 of the exempt.

Scrap and waste of buyers (27.6.2014/507) L:lla 507/2014 added the title 1.1.2015 came into force.

8 (d) of section (27.6.2014/521) the taxable person referred to in subsection 2, the sale of scrap and waste is the buyer, if the buyer is an entrepreneur.
What provides, shall apply to the following, on the tariff and statistical nomenclature and on the common customs tariff(1), as last amended by Council Regulation (EEC) no 2658/87 romuihin and waste, referred to as the combined nomenclature in force on 1 January 2013:1) ferrous waste and scrap; remelting scrap ingots of iron or steel (CN heading 7204-www);
2) copper waste and scrap (CN 7404-note the title);
3) nickel waste and scrap (CN-7503-note the title);
4) aluminum waste and scrap (CN-7602-note the title);
5) lead waste and scrap (CN heading 7802-www);
6) zinc waste and scrap (CN heading 7902-www);
7) Tin waste and scrap (CN heading 8002-www);
8) a waste or other epäjaloista metals scrap (8101-8113-beginning with the CN-items); as well as 9) of primary cells, primary batteries and electric accumulators waste and scrap; spent primary cells, spent primary batteries and spent electric accumulators (854810-note the CN heading).
What are the in subparagraph (1) shall not apply if the sale would be for the purposes of sections 3, 4 and 5 of the tax.
L:lla 507/2014 added 8 (d) of section came into force 1.1.2015.

Foreign nationals, section 9 (29.12.1994/1486)


If the alien does not have a permanent establishment in Finland and not under article 12, in February 1994, a taxable person, the taxable person a foreigner in Finland, the selling of goods and services is the buyer. The tax is not to be carried out, if the purchaser is a State.
The taxable person must, however, always the salesman, if: 1), the purchaser is an alien who does not have a place here, and that is not marked as an;
2), the purchaser is an individual;
3) is 63 (a) from the sale of the goods referred to in article; or 4) this is a passenger transport service, or 69 (d) the supply of services referred to in article.
(13 November 2009/886) (2) as provided for in paragraph 1 above shall not apply to the situations referred to in article 8 (c). (16 July 2010/686)
What provides, shall apply even where the alien is a fixed place of business, if the Office does not take part, in that here the sale. (13 November 2009/886), section 10 (27.6.2014/505), the alien shall mean the trader, whose business domicile is in a foreign country.
L:lla 505/2014 the entry into force of the amended article 10 became 1.1.2015. The previous wording is: section 10 (13 November 2009/886), the alien shall mean the trader, which has its head office in a foreign country.
For the purposes of the trader's place of domicile or, where no such Council exists, to the place where he resides or stays.

section 11 (27.6.2014/505) has been repealed L:lla 27.6.2014/505, which entered into force on 1.1.2015. The previous wording: article 11 of the permanent establishment means a permanent place of business in which the business is wholly or partly carried on. The construction or installation operations shall be considered as a fixed venue for the contracting entity or by a number of successive contracting items that last more than 9 months.

Article 12 of the taxable person in planning for the business operator shall be without prejudice to articles 3 to 5 and article 60 of the law, to enter the application.
A foreign national may without prejudice to article 9, to the conditions laid down in article 173 (a) on application by the taxable person in their sales in Finland. (29.12.1994/1486)
The application by a taxable person of the right to become a real estate donation provided for in section 30 of the Act. (29.12.1994/1486)

The confluence of the Group's activities, article 13 Of which two or more connected to the movement for the exercise, which is intended to work on behalf of the shareholders of the joint, the taxable person is a syndrome.

Group taxation (29.12.1994/1486), 13 (a) of section (27.5.1994/377), the tax administration may, on application by the trader to impose two or more of them, that they shall be treated for the purposes of this law as a sole trader (tax liability). Businesses must be a business or has a fixed establishment in Finland. (27.6.2014/505)
L:lla 505/2014 amended the Act entered into force 1.1.2015. The previous wording is: the tax administration may, on application by the trader to impose two or more of them, that they shall be treated for the purposes of this law as a sole trader (tax liability). Businesses will be home to the place of business or fixed establishment, the place in Finland. (11 June 2010/529)
Tax liability to the group can be a member of: 1) mainly in the financial services referred to in section 41 or 44 of the insurance referred to in subparagraph (1) of section facilities selling a trader;
2) the law on credit institutions (610/2014) in Chapter 1, section 15, of the participating interest within the meaning of the community, or the accounting regulation (1339/1997), Chapter 3, section 2, of the Declaration of the Group's parent corporation; (8.8.2014/646)
L:lla 646/2014 modified paragraph 2 entered into force 15.8.2014. The previous wording is: 2) the law on credit institutions (121/2007) a participating interest within the meaning of section 15 of the community, or the accounting regulation (1339/1997), Chapter 3, section 2, of the Declaration of the Group's parent corporation; (9 February 2007/148) 3) a trader within the meaning of paragraphs 1 or 2, where the supplier is in the accounting Act (1336/1997), Chapter 1, section 5, or section 6 of the control within the meaning of paragraph 2;
4) trader, with 1 to 3 together with the use of the accounting referred to in paragraph traders will be able to 5 of Chapter 1 of the law or within the meaning of section 6 of the control function, and its controlled by the trader within the meaning of paragraph 3.
(on 25 April 2003/325) In order to be accepted, the application for that, traders will have with each other closely bound to one another by financial, economic and administrative relations.
The trader can belong to only one group of tax liability.
Notwithstanding the provisions of paragraph 1, the provisions of this law shall apply to any trader invoices. (on 25 April 2003/325) 13 (b) of section (27.5.1994/377) the tax liability must inform the Group of the elect from among its members to the group, belonging to the trader, who is obliged to fill out the notification referred to in this Act and the Group of the settlement and that the law of return is the right to take the tax referred to in the application.

13 (c) of section (29.12.1994/1486) to the reindeer husbandry Act (848/90) and the reindeer owners referred to in paliskuntaa shall be treated as regards the value added tax reindeer husbandry as one of the sole trader (the Finnish group). In the Finnish reindeer belonging to the acceptance of the goods or services for personal use shall apply with respect to article 22 (a).
In the Finnish and the Finnish reindeer belong to the owners of the corresponding group in the paliskuntaan.
The Finnish in the Finnish group is obliged to fulfil the obligation of notification and settlement and the right to take applications for the return of the tax.
The Finnish group's tax year is reindeer herding year. A tax return for the tax year shall be the calendar month of the tax period following the latest tax account (604/2009) at the time of the date laid down in article 8 of that law, in accordance with the procedure laid down in article 7. The tax must be paid no later than the calendar month of the tax period following the tax account under section 11 of the Act by the date specified. (7 August 2009/605) Act has been repealed L:lla 11 June 2010/529.
Notwithstanding the provisions of paragraph 1, the provisions of this law shall apply to any trader invoices. (on 25 April 2003/325)

Section 14 of the bankrupt the bankrupt estate is separately taxable trader's bankruptcy after its own business independently.

The timing of the settlement of the tax liability incurred under section 15, the obligation to pay tax on the sale as referred to in article 1 shall be incurred through: 1) sold the goods are delivered or the services performed;
2) where the consideration or any part of it is accumulated before the date referred to in paragraph 1;
79, paragraph 3) has been obtained;
4) the goods or services have been taken for their own use.
Continuous sold goods or services shall be deemed to have been submitted under paragraph 1, as referred to in paragraph 1, or to have been made at the end of each performance of the settlement. (13 November 2009/886)
More than one year of continuous service to the sales referred to in article 65, with service to buying a trader or an entitled person, who is not a trader, is, according to article 9, shall be obliged to carry out the tax and which is not related to settlements or fees during this period, shall be deemed to have been made under paragraph 1, as referred to in paragraph 1 at the end of each calendar year until the end of the execution of the service. (13 November 2009/886)
Under section 29, paragraph 9, the General referred to a road or railway, the kokonaishoitopalvelu shall be deemed to have been made within the meaning of paragraph 1 of the journey at the end of the calculation period. (30.12.1996/1257) section 16 (23 November 2007/1061) the obligation to carry out the tax on personal use of the service to the construction arise: 1) as and when it is actually completed construction of the service will be completed;
2) when purchased in the construction service is received, or when the consideration or part thereof has been paid prior to the date of receipt;
3, paragraph 33), the real estate, which was purchased by the donor or carried out the earlier construction of the service, has been released.
2 this article is repealed L:lla 30.12.2010/1370.

16 (a) in the section (29.12.1994/1486) the intra-Community acquisition of goods the obligation to pay the tax arises when the purchase was made. The supply was at the time when the goods are received or the date on which it would have taken for your own use.
If the purchased goods are delivered to the purchaser, the Community accounted for more than a period of one calendar month in the continuous delivery of the goods within the meaning of subparagraph (1), shall be deemed to have been received at the end of each calendar month. (29.06.2012/399)
Under section 15 (2) and (2) shall not apply to the goods referred to in article 72 (b) of the community for sale. (29.06.2012/399)
If the goods are delivered to the community sales of properties for sale in more than one calendar month as a continuous delivery, goods shall be considered under section 15, as referred to in paragraph 1, shipped at the end of each calendar month. (29.06.2012/399) of the goods and service tax NUMBER 3 of the sales section 17 (30.12.2010/1370) the material object, as well as goods electricity, gas, heat and cooling energy and other comparable energy commodity. A service is a type of everything else, what can be sold in the form of business.

the sale of the goods for the purposes of section 18 of the ownership of the supply of the goods.
The sale of the service refers to the service, or otherwise transfer for value.

18 (a) section (29.12.1995/1767)


Sales of the goods is also considered as a trader in Finland, the transfer of assets from Finland by the movement to another Member State of the trader's commercial activities.

Article 18 (b) (29.12.1995/1767) Stuff is not considered a sold within the meaning of section 18 (a), provided that the supplier or anyone else on his behalf to transfer the goods to: 1) transfer the goods to the purchaser, the end state of the executable to him or the goods will be returned to perform work for and/or after him to Finland; (29.06.2012/399) 2) temporarily for his myymäänsä;
3) temporarily for a purpose, such as to justify the application of the provisional maahantuontimenettelyn, completely duty free in the case of imports from outside the community;
4) 63 (c) referred to in article for the purpose of sale; or 5) section 63 or 63 72 (a) or (b), 70, 72 (d) for the implementation of the sales referred to in article.
When any of the conditions referred to in paragraph 1 shall cease, the goods shall be considered as transferred to another Member State as referred to in article 18 (a).

section 19 When goods or services are sold on behalf of the principal, the agent shall be considered the agent of the principal, the buyer of the goods or services sold and who sold it to him.
When goods or services are purchased on behalf of the principal, the agent shall be considered the agent of the principal and of the goods or services sold by the seller who sold it to him.

The movement or its part (23.6.2005/453), section 19 (a) (23.6.2005/453) of sales shall not be considered in the context of the transfer of a business or part of the handing over of the goods and services of the business to the successor, who will take use of donated goods and services to an end.
A sale is not considered in the context of the bankruptcy of the handing over of the goods and services in the business for the continuing conditions set out in subparagraph (1) of the bankruptcy estate.
If the business of the business press will use the donated goods and services only partially an purpose, 1 and 2 applies only to the extent that the donated goods and services to be taken to an end.
Referred to in paragraphs 1 to 3 shall be considered as the successor to the transferor will not be taken over the business.

19 (b) of section (23 November 2007/1061) a real estate agent in the context of the transfer of all or part of the transfer is applied, what provides in article 121 (i).

The goods and service to its own operating (23.6.2005/453) of section 20 shall also be considered to be a sale of the goods or services for personal use, as laid down in article 21 to 26.

section 21 of the inclusion of Goods for their own use "means that the trader: 1) the goods for private consumption;
2) to dispose of the goods free of charge;
3) to transfer, or by any other means the goods for any purpose other than as referred to in Chapter 10 of an.
(21 December 2007/1312) What provides the goods for my own use shall apply only where the goods have been reduced or have made a taxable supply of a commercial activity. (29.12.1994/1486)
When the tax obligation to those goods by the taxable person, shall be carried out over the ending of tax as goods on your own use.

section 22 of the inclusion of the personal use of the service means that the trader: 1) carry out, assign or in any way to this service, free of charge, for its own account or for that of his staff for private consumption or otherwise, for any purpose other than for business purpose;
2) carry out, or by any other means to the reduction referred to in article 114 of the service restrictions;
3) having purchased a service, otherwise, other than as referred to in Chapter 10 of an.
(21 December 2007/1312) What provides the service for my own use, shall apply only if: 1) from the service have been reduced;
2) of the place where taxable transactions are carried out in connection with the operation of the service has been carried out and the trader sell similar services to third parties.
(29.12.1994/1486) When the tax obligation ends, shall be carried out by the taxable person over at the services tax so as a service to contact for your own use.

22 (a) of section (16.12.1994/12) on the introduction of a product or service on their own will not be performed, when a trader to a minor extent of the goods or services for their own or their family's private consumption.

The specific provisions of article 23 (30.12.2010/1370) how Certain property-related services for your personal use provided for in points (a), 31, 31, 32 and 33.

section 24 of the goods owned by the seller or supplier the right to use their own goods, shall apply to the introduction of the introduction of section 21 of the Act provides.

section 25 of the Trade for no reason other than, or as a normal ad as a gift from the surrender shall not be considered ottamisena the goods for their own use.

25 (a) in the section (December 29/1780) personnel released for the restaurant or catering service shall be deemed to be taken for their own use, even when the service is not shared with the taxable transaction is carried out in connection with the operation and similar services will not be sold to third parties.

Article 26 (December 29/1780) the State does not carry out the tax on the goods or services for personal use. However, the State has carried out a tax on restaurant or catering for their own use on 25 (a) in the circumstances referred to in article and on the construction of the service for your own use in article 31, and in the situations referred to in article 33.
3. (a) the FIGURE (29.12.1994/1486) the intra-Community acquisition of the goods under section 26A (29.12.1994/1486) the intra-Community acquisition of Goods shall mean the consideration for the acquisition of ownership of movable object, if the seller, buyer or someone else on their behalf, carrying the object to the buyer from one Member State to another.
Community goods shall also be considered: 1) a trader in another Member State, the transfer of the assets of a taxable person of goods forming part of the movement to Finland by the trader for the purposes of transactions;
2 the transfer of the business assets of the trader) in the situation referred to in paragraph 1 for use here in Finland from another Member State, if the goods were acquired or manufactured in the Member State concerned.
(29.12.1995/1767) The acquisition is an acquisition of goods, is not considered by the community, in the case of article 63 or 63 63 (a) or (d) the sale referred to in section. (October 29, 2004/935), section 26 (b) (29.12.1995/1767) Stuff is not considered acquired 26 (a) within the meaning of paragraph (2), if a trader or someone else for him to move out of the goods: 1) of the assessment of the goods to the purchaser or, for him to perform work for the goods and the goods are returned to work after him in the Member State from which the goods were originally shipped to.
2) temporarily for his myymäänsä;
3) temporarily for a purpose, such as to justify the application of the provisional maahantuontimenettelyn, completely duty free in the case of imports from outside the community;
4) 63 (c) referred to in article for the purpose of sale; or 5) 70 72, 72 (a) or (d) the implementation of the sales referred to in article.
(27.6.2014/505) L:lla 505/2014 amended the Act entered into force 1.1.2015. The previous wording: the stuff is not considered acquired 26 (a) within the meaning of paragraph (2), if a trader or by someone else on her behalf to transfer the goods to: 1) in Finland, the executable for the sold goods, her work performance and will be returned to the job after him in the Member State from which the goods were originally shipped to.
2) temporarily for his myymäänsä;
3) temporarily for a purpose, such as to justify the application of the provisional maahantuontimenettelyn, completely duty free in the case of imports from outside the community;
4) 63 (c) referred to in article for the purpose of sale; or 5) 70 72, 72 (a) or (d) the implementation of the sales referred to in article.
When any of the conditions referred to in paragraph 1 shall be considered as transferred to Finland 26 stops,/a, subsection 2, within the meaning of paragraph 1 or 2.

section 26 c (29.12.1994/1486), paragraph 26 above, (a) the intra-Community acquisition of the case only when the buyer of the goods: 1) is a trader or a legal person, which is not a trader, and are sold by the supplier, which is not in their own country the tax low operator; or 2) are 26, paragraph (d) of new means of transport.
The intra-Community acquisition, however, is not the case, in so far as the value of the contracts without tax, with the exception of new means of transport, goods subject to excise duty, as referred to in paragraph 3 and shall not exceed EUR 10 000 in each calendar year if (26 October 2001/915) 1) the number of intra-Community acquisitions for the previous calendar year was not more than $ 10,000; and (26 October 2001/915) 2), the purchaser is a trader, whose activity does not in any way justify the reduction of, or the right of a person who is not a trader, and the buyer has not received a decision within the meaning of section 26 (f).
The intra-Community acquisition is also not the case, if the sale of the goods would not be 1) section 58, or under section 70, paragraphs 6 to 8 under when the sales would take place in Finland; (30.12.2010/1392) 2) supply would justify the return referred to in article 127, if the sales would take place in Finland; or 3) purchasing is an international organization or its personnel, which would be the host country of establishment, or according to the agreement, entitled to a refund of the purchase tax, if the sales would take place in Finland. (30.12.2010/1370)

(29.12.1995/1767) Section 2 does not apply to the new means of transport and the supply of goods subject to excise duty. (29.12.1995/1767)
The intra-Community acquisition is also not the case, if the sale of the goods is the date of departure State applied the procedure referred to in article 79 (a) a similar procedure. Is subject to the condition that its foreign dealer sales voucher is the indication that the sale has been subject to the procedure referred to above. (29.12.1995/1767) 26 (d) of section (29.12.1994/1486) paragraph 26 (c) for the purposes of means of transport used for the carriage of passengers or goods by: (13 November 2009/886) 1) ground transportation equipment, with an engine of a cylinder capacity of more than 48 cubic centimetres or the power of more than 7.2 kW;
2) more than 7.5 m long water craft;
3) aircraft, with a maximum permissible mass of the departure is more than 1 550 kg.
The means of transport is new, if 1) motor-driven ground transportation equipment has been sold for up to six and other means of transport for a maximum period of three months after it was first introduced. or 2) powered inland medium has travelled for no more than 6 000 km, the water board driven or sailed for more than 100 hours, or the aircraft is flown for no more than 40 hours.
As a means of transport does not, however, be deemed to be water-or air-ships, which may be 58, section, or article 70, in accordance to sell, without tax. (24.6.1999/763) 26 (e) of section (30.12.2010/1370) the continuity of the goods for the purposes of this law, the excise duty on alcohol and alcoholic beverage Tax Act (1471/1994), in section 3 of the tobacco tax Act (1470/1994), section 2 of the Excise Tax Act on the content of the liquid fuels (1472/1994), section 2, subsection 1, as well as electricity and fuel excise duty Act (Regulation (EC) No 314/1996), section 2, paragraph 2 (a) and (c) the goods referred to in situated in the territory of the Union, with the exception of natural gas through the network you're connected to a network or to a supplied gas.

under section 26 (f) (11 June 2010/529) the tax authority shall decide, 26 (c), subsection 2, upon application by the purchaser referred to in paragraph 2, that the buyer's purchases shall be considered as the value of the contracts, even though the community is an acquisition does not exceed the amount referred to in paragraph in the said law.

26 (g) section (29.12.1994/1486) 26 transported (a) shall be considered as Goods § 1 the Member State within the meaning of subsection when a transport operation starts outside the community and ends in a Member State other than where the goods are imported, if the importer is entitled to a person who is not a trader.
the reference was made in Chapter 4 of the supply of the property in the exceptions section 27 of the Sales Tax on the sale of the property and not run a leasehold, tenancy, the right of way, or the rest of the land you want to compare.
The tax is also carried out in the context of the transfer of the right to use the property tax on the transit of electricity, gas, heat, water, or any other commodity.

section 28 of the Property means land, buildings, and a permanent structure or portion thereof.
The complex operation of the Protocol setting out, for the special serving machinery, equipment and furniture are not part of the property.
Real estate for sale or lease normally associated with the asuinirtaimistoon shall apply with respect to the property.

Article 29 notwithstanding the provisions of article 27 of the Act provides a tax on the sale of the construction of the service shall be carried out: 1);
2) of land or the right to aggregate issue, logging or hunting or fishing right; (16.12.1994/1218) 3) hotel and campsite in action, as well as those of comparable accommodation rooms, camping sites, cabins and other facilities the right to disposition;
4) meeting, exhibition or sports mode or any other mode of access to tilapäisluonteisesta.
5 of the parking spaces) parking operations.
6) disposal of the water of the port or airport or aircraft;
7. the right to use) the storage trays
8) the notice or advertisement, entertainment, or a soft drink from the vending machine or any other device or the status of the disposition of the property required by the game; (30.12.1996/1257) 9) public road or railway kokonaishoitopalvelun disposition of the State. (30.12.2010/1370), the following paragraph 10 is repealed L:lla 30.12.2010/1370.
Kokonaishoitopalvelulla referred to in paragraph 1 for the purposes of paragraph 9 of the public road or railway construction and maintenance, which is determined by the amount of traffic to the consideration, or any other similar use of a road or a railway have been carried out on the basis of the number of (journey). section 30 (30.12.1996/1257) surrender of the right to use immovable property is carried out by way of derogation from article 27 of the tax, if the donor seeks this activity. Tax liability only applies to all or part of the property mentioned in the application. Tax liability requires that the property be used continuously, as referred to in Chapter 10 of an activity or that there is a State University in the meaning of article 1 of the Act, the University or the polytechnics Act, section 5 of the intended ammattikorkeakouluosakeyhtiö. (12.12.2014/1091)
L:lla 1091/2014 amended the Act entered into force 1.1.2015. The previous wording is: real estate license disclosure is carried out by way of derogation from article 27, to tax, if the donor seeks this activity. Tax liability only applies to all or part of the property mentioned in the application. Tax liability requires that the property be used continuously, as referred to in Chapter 10 of an activity or that there is a State University, the University referred to in article 1 of the law, or the private University of applied sciences. (8.11.2013/762)
L:lla 762/2013, the amended Act came into force 1.1.2014. The previous wording is: real estate license disclosure is carried out by way of derogation from article 27, to tax, if the donor seeks this activity. Tax liability only applies to all or part of the property mentioned in the application. Tax liability requires that the property be used continuously, as referred to in Chapter 10 of an activity or that the State or the University the University referred to in article 1 of the law. (December 29, 2009/1740)
The donor's tax obligation as referred to in subparagraph (1) above is subject to the condition that the taxable person, if the transferee the transferee seeks to dispose of real estate license. (13 December 2001/1239)
The real estate company, the shareholder on the basis of their control to use the shares part of the property or give it a rent, to be a taxable person only if the shareholder has the right to deduct in full or if a partner contingency affecting the amount of tax to the State, the University, the University referred to in article 1 of the law or the procedures stated in section 5 of the intended ammattikorkeakouluosakeyhtiö. (12.12.2014/1091)
L:lla 1091/2014 amended 3 subsection came into force 1.1.2015. The previous wording is: the real estate company, the shareholder on the basis of their control to use the shares part of the property or give it a rent, to be a taxable person only if the shareholder has the right to deduct in full or if a partner contingency affecting the amount of tax to the State, the University, the University referred to in section 1 of the Act, or the private University of applied sciences. (8.11.2013/762)
L:lla 762/2013 amended (3) entered into force 1.1.2014. The previous wording is: the real estate company, the shareholder on the basis of their control to use the shares part of the property or give it a rent, to be a taxable person only if the shareholder has the right to deduct in full or if a partner contingency affecting the amount of tax is a State or University the University referred to in article 1 of the law. (December 29, 2009/1740)
The above property in the stock of the company and its shareholders, shall also apply to the other limited-liability companies and unions, with the aim of the operation is to take control of the property, as well as their associates and members.

The use of certain property-related services in private (i.e./1061) article 31 of the construction of the service shall be deemed to be taken for personal use when: 1) control of the joint venture formed by the trader to the country to build up, or the area of the building or structure for the purpose of sale;
2 the construction of the new construction) a trader sells the service for housing or real estate company, over which it has control over the contracts.
Even if the trader does not sell the building referred to in subparagraph (1), facilities to third parties, he is required to carry out the tax on the construction of the service for your personal use as provided for in article 22.
Construction of the facilities are: 1) the property is under construction and repair work, as well as in the context of the work of the installed release of the goods;
the work referred to in paragraph 1, 2), to be compared with the control and the rest of the service.

31 (a) section (29.12.1994/1486) to the construction of the service shall be deemed to be taken for their own use, even when the trader, who sells construction services to third parties or to carry on the activities referred to in article 31, provides the service for any purpose other than an introduction.

section 32 of the real estate management service shall be deemed to be taken for their own use, even when the property owner or holder to carry out, in the property, if the property is used for a purpose other than an.
The owner of the property or the holder does not have to be carried out, provided that:

1) he uses the property primarily in dwellings; or 2) in the course of a calendar year in respect of the management of his estate incurred salary costs sosiaalikuluineen services does not exceed EUR 50 000.
(29 October 2010/905) Real estate management services are: 1) the construction services referred to in article 31;
2) real estate real estate real estate management, sanitation, and other financial and administrative services.

33 section (23 November 2007/1061) real estate new construction or the coming on stream of the construction of the service shall be deemed your Reno there joined the use even when the trader, the State or municipality, other than under section 31, in the circumstances referred to in paragraph 1 to dispose of real estate before it is introduced in the construction after the completion of the service.
No tax is payable in 1 construction service carried out for my own use with regard to wage costs and the associated social costs, if: 1) in the course of a calendar year of payroll costs incurred by sosiaalikuluineen real estate management services does not exceed EUR 50 000; and 2) the trader has not sold the building facilities to third parties or carried out 31 of the activities referred to in subparagraph (1) of article-building during the completion of the service.
(29 October 2010/905) 33 (a) section (30.12.2010/1370), section 33 (a) repealed by L:lla 30.12.2010/1370.

The postal service (4/29/2011/417), section 33 (b) (4/29/2011/417) no tax is payable to the postal law (415/2011) and the Act on postal services on the åland Islands (ÅFS 60/2007) by the universal service provider (s) referred to in the sale of the universal service.
The tax, however, is to be carried out from the sale of a service, the terms of which will be negotiated on an individual basis.

Health and medical care under section 34 is not made from the sale of health and sairaanhoitopalvelun.
The tax does not run when the treatment in the context of care for the treatment of the carrier to hand over the operation of services and goods that normally.

for the purposes of section 35 of the health and status of the health of the human being, as well as sairaanhoitopalvelulla and in order to determine the loss of earning capacity, or health, as well as to restore or maintain the operational and capacity measures, if it is maintained by the State or municipality: 1) of the health care business entity to provide care or private health care Act (152/90);
2) by a health care professional who carries on his activity in statutory law or under the law of which it is registered.

section 36 is not performed the following services and the sale of goods: 1) ambulance services, in particular, for this purpose, a means of transport;
health care and medical treatment) are related to the research and laboratory services;
3) dental, a dental technician or erikoishammasteknikon sold by the dentures and hammastekniset works;
4) mother's milk, human blood, human organs and human tissue; (29.12.1995/1767) 5) for use in health and medical services immediately the goods and services in respect of which the Act on private health care provider, or health-care services, referred to in section 35 of the health care professional referred to in paragraph 2 in its activities, to hand over to another provider of health care services or health care professional. (29.12.1995/1767)

Social welfare 37 section sosiaalihuoltona of the tax does not run from the sale of goods and services.

for the purposes of section 38 of the Sosiaalihuollolla by the social security authorities, under the supervision of the State or other social welfare services, as well as activities undertaken by the producer, the purpose of which is to take care of children and young people in care, children's day care, care for the elderly, the disabled and the mentally handicapped, other support activities, substance abuse care, as well as any other such activities.

Training section 39 is not carried out training on the sale of the service.
The tax does not run when the training activity for the carrier to hand over koulutuksensaajalle in the context of training services relating to training normally and goods.
School koulutuksensaajalle of restaurant or catering service is not running, when the service takes place in the context of education and service related to the normal education. (December 29, 2009/1780) section 40 of the Education Service is a type of education and training, higher education and basic education, which will be held under the laws of art or assist in the State under the law.

Spiritual support (8.11.2013/761) L:lla 761/13 added to the title before 1.1.2014 came into force.

Article 40 (a) (8.11.2013/761) Tax is not being run by religious or philosophical institutions for the purpose of personnel for the disposition of the spiritual 34, 37 or 39 of the activities referred to in the context of the article.
L:lla 761/13 added section 40 (a) entered into force 1.1.2014.

Financial services section 41 Tax on the sale of the financial service is not running.

section 42 of the financial service shall be considered to be: 1 the acquisition of funds from the public, and more) to make fund raising;
2 the organisation of the provision of credit and other financing);
the management of credit by the creditor);
4) movement;
5) currency exchange;
6) securities trading;
7). (will take over/391) section 8 is repealed L:lla will take over/391.
2 L:lla 27.5.1994/377 has been repealed.
For the purposes of the securities trading of shares and other comparable sales of shares, as well as derivative contracts and mediation, even when they are not based on the document.

43 section (29.12.1994/1486) financing service is considered to be the sale of a security or a mediation, which, alone or jointly with others, in accordance with the law of securities with the manage apartments or properties or real estate.

Investment gold (8.10.1999/940) 43 (a) in the section (8.10.1999/940) no tax is payable on the sale and brokerage of investment gold.
What the first paragraph shall also apply to the ownership of investment gold or entitlement to the sale and transfer of the extradition agreement.

Article 43 (b) (8.10.1999/940) as investment gold shall take place at least one result, gold full helmet or 995, a wafer of weights accepted by the bullion markets.
Investment in gold is also considered a result of at least 900 one-gold coins, 1) which is placed after the year 1800;
2) who are or have been legal tender in the country of origin; and 3) which normally sold at a price which is not more than 80 per cent higher than the open market value of the gold contained in the coins.
Official Journal of the European communities, C series, for each calendar year shall be considered as complying with the gold coin that is included in the published list (2) the period of validity of the conditions laid down in the list for a year.
Referred to in paragraph 2 and 3 gold coins do not apply paragraph 1 of article 59. (on 25 April 2003/325) section 43 (c) (8.10.1999/940) Notwithstanding the provisions of article 43 (a) provides for a tax on the sale of the trader, investment gold is carried out, if the seller chooses the abolition of the sale referred to in paragraph 2.
The abolition of sales can choose: 1) to the exemption for investment gold or on to the exemption for investment gold or change producing gold into investment gold converter trader; and 2) business, a store that sells a trader normally gold for industrial purposes if the sales, is the subject of article 43 (b): (1) the meaning of investment gold.
Investment gold for root to run 43 (a) by way of derogation from article, if 1) abolition of the seller has chosen to sales of investment gold; and 2) proxy service seller selects its sales might follow.
The seller may choose the abolition of the myyntikohtaisesti. Select the sales by the abolition of a sales invoice is addressed to verollisuutta. (on 25 April 2003/325)

Insurance services in section 44 is not made from the sale of the insurance service and the relay.
Shall also be considered insurance an insurance service for the processing of applications, the period of validity of the insurance policy immediately insurance treatment, vakuutustaloudellisia facilities, pensions and insurance benefits solutions, calculation and decision services, in the areas of pensions and insurance payments performance and statistical services, the pension liability and pension expenditure forecast services, as well as insurance-related damage inspection facilities.

Presentation fees and some of the intellectual property rights section 45 Tax does not run: 1) the presence of an artist's or other public performer and athlete's premium;
2) to the organizer for the performer referred to in paragraph 1, as referred to in the presentation;
3) a performer's presentation referred to in paragraph 1, the audio or video recording of a legal person under public law or of the right to compensation has been received;
4) Copyright Act (404/1961) 1, 4 or 5 of the right referred to in the disposition of or on the basis of the right to compensation has been received;
5) copyright law based on the disposition or the right to compensation has been received on the basis of the copyright law, 17 (a), 26, 31 (a), 26 (i) or 47 (a) in the circumstances referred to in section.
(28 November 2008/754) Under paragraph 1, the exemption from value added tax referred to in paragraphs 3 and 4 shall not apply to photographs, ad, the map was used in the manufacture of the material or the automatic data-processing system or computer program, or the right to film, video, or any other right of presentation of the programme. (29.12.1995/1767)
Under paragraph 1, the exemption from value added tax referred to in paragraph 3, 4 and 5 shall not apply to the copyright holders on the basis of the representative organization of the law or the right to compensation. (28 November 2008/754) section 46 (11 December 2002/1071) section 46 is repealed on 11 December 2002, L:lla/1071.

Some of the combinations (29.12.1994/1486) 46 (a) section (17 March 1995/347)


46 (a) of section L:lla of the Hellenic Republic/347 is repealed.

47 – 54 article has been repealed by section 47 to 54 L:lla 16.12.1994/1218.

A member of the community of general interest magazine in the Edition (Dec/1202) section 55 (Dec/1202) Article 55 is repealed by L:lla Dec/1202.

56 section Tax does not run at least four times a year to appear in a newspaper or magazine Edition of the sale of the nonprofit organization, community, which publishes the magazine mainly members or members of their communities, or subjecting the Member shareholders and who is not engaged in the publication of newspapers or magazines, or in the form of the sale of the business.

Article 57 (29.12.1994/1486) section 57 is repealed L:lla 29.12.1994/1486.

Water vehicles (29.12.1994/1486) section 58 (29.12.1994/1486) Tax on the sale of the vessels will not be performed, or for the rental of rahtauksesta, with a body length of at least 10 metres and that are not structured primarily for pleasure or sports. (29.12.1995/1767)
Tax deduction referred to in subparagraph (1) does not run water vessels, as well as such a ship repair work performance as well as on the work of the removed goods used in connection with the sale of goods to a vessel that is installed and work.

Some of the other goods and services section 59 Tax from the sale of goods and services is not made for the following: 1) banknotes and coins, which are valid means of payment, with the exception of banknotes and coins, with a sales price is determined on the basis of the value of their collection or metal;
2.) arpajaisverolain (552/92) article 2(1) of the organisation referred to in paragraph 1, the lottery and the negotiation of the said legislations regard as a game machine or device referred to in paragraph or the handing over of the property required by the status of the game; (27.5.1994/376) issued by a public funeral on 3) grave on the opening and management services, as well as other activities related to the actual funeral services;
4) gold sales to the Central Bank; (29.12.1994/1486) interpreting services for the deaf, 5); (16.12.1994/1218) 6)-picked, wild berries and mushrooms, which, as such, other than a special picker to sell from. (16.12.1994/1218) (29.12.1994/1486) tax on the sale of the goods and the transaction is not carried out, when a seller is a blind person, whose activity consists exclusively in respect of the goods of his manufacture of the goods, or the sale of his job performance, if he does not use operations as other than a spouse or 18 years younger and not more than one other person.

Article 60 (a) (8.11.2013/761) Tax on the sale of the service of an independent association will not run from its members, if the members of the activity: 1), which was not eligible for deduction, or does not happen in the form of the business;
2) service is immediately necessary for members of the activities referred to in paragraph 1; and the consideration for the service in each of the 3) 's contribution to the common costs.
What are the in subparagraph (1) shall not apply, if the exemption from value added tax is liable to give rise to distortions of competition.
L:lla 761/13 added section 60 (a) entered into force 1.1.2014.

Reduction in the goods and services covered by the restrictions of section 61 is not performed on the goods, other than a reduction in the oikeuttavassa and the sale of the service.

62 section (23.6.2005/453), section 62, is repealed L:lla 23.6.2005/453.
Chapter 5 Sales and the intra-Community acquisition of Goods in Finland (29.12.1994/1486) sales in the general provision (29.12.1994/1486) section 63 (29.12.1994/1486) is sold in Finland, if the trade is here, when it will be handed over to the buyer.
The buyer of the transportable goods are sold in Finland, if the goods are here at the start of the seller or any other means of transport, subject to subsection (b) or (a), or 63 63 63 (d) of the financial regulation, provides otherwise. The goods are sold in Finland, even when the goods are outside the community at the beginning of the transport, if the seller puts it in Finland for the purpose of sale. (October 29, 2004/935)
Goods are transported from one Member State to another, and by the seller to install or compile, is sold in Finland, if the installation or kokoamistyö are carried out here.

Kaukomyynti 63 (a) section (29.12.1994/1486) of sales of goods is deemed to take place in Finland, even when the seller or anyone else on behalf of the seller to carry goods from another Member State. The goods shall be considered as transported from another Member State, even where a transport operation starts outside the community, provided that the carriage is effected by the Member State in which the goods are imported.
The drafting of article 1 shall apply only if the purchaser of the goods is the person, by any means which the contracting is 26 (c) and 26 (f) of the shape of the community.
Paragraph 1 shall not apply to the extent that (1) and (2) of the sales of not more than 35 Finland, referred to, 000 per calendar year without tax, with the exception of the sale referred to in subsections 5 and 6, if the total number of such sales is the previous year had more than 35 000 euros. (26 October 2001/915)
However, article 14(1) shall apply, irrespective of the amount of the sale, if the seller has made an application to the tax authority of the country of departure of the transport, the transport of the sales referred to in this article are taxed in the country of origin instead of transport in the country.
What is the of this section shall not apply to: 1) 26 (d) of new means of transport referred to in article for sale; (13 November 2009/886) 2) installed or compiled by the sale of goods by the seller in Finland; (October 29, 2004/935) 3) a date of departure of the goods offered for sale in the State, which has been subject to the procedure referred to in article 79 (a) a similar procedure; and (2004/935) 4) within the territory of the Union of electricity, the natural gas network, or connected to the supply of gas or heat and cooling through a network of supply of heat and refrigeration energy for sale. (30.12.2010/1370)
Section 1 applies to the sale of goods subject to excise duty only when the purchaser is an individual. Such sale shall apply mutatis mutandis to a sales volume of 1.

Article 63 (b) (29.12.1994/1486) of the sales of the goods shall not be considered in Finland, if the seller or anyone else on behalf of the seller to carry goods from Finland in another Member State.
The drafting of article 1 shall apply only if the purchaser is: 1) to the trader, whose activity does not in any way justify the reduction in their own country or to a refund;
2) a legal person who is not a trader;
3) trader, which are subject to the flat-rate credit primary production in their own countries; or 4) of an individual.
However, the section applies only if subsection 2 1-intra-Community acquisition of the purchaser referred to in paragraph 3 do not exceed the refund applicable in the Member State concerned of the intra-Community acquisition of the abolition of the limit and he has not moved from their purchases.
Section 1 applies only in so far as the State of the freight transport as referred to in sub-section 1 to 3 sales per calendar year exceeds the applicable limit for that State, if the total number of such sales is equal to the lower limit of the previous year had been up to.
However, article 14(1) shall apply, irrespective of the amount of the sale, if the seller has made an application to the tax administration referred to in subsection 6. (13 November 2009/886)
The tax authority shall decide, at the seller's request, that the sale of the goods referred to in this article instead of the transport is taxed at the Finnish State, while the volume of sales is less than the lower limit referred to in paragraph 4. The time indicated by the seller in the application of the decision shall be valid for a minimum of two calendar years. (13 November 2009/886)
What is the of this section shall not apply to: 1) 26 (d) of new means of transport referred to in article for sale; (13 November 2009/886) 2) installed or compiled by the transport of the seller in the State sale of goods; (October 29, 2004/935) to the sale of the goods to which the 3) is applied, the procedure referred to in article 79 (a); and (2004/935) 4) within the territory of the Union of electricity, the natural gas network, or connected to the supply of gas or heat and cooling through a network of supply of heat and refrigeration energy for sale. (30.12.2010/1370)
Section 1 applies to the sale of goods subject to excise duty only when the purchaser is an individual. Such sale shall apply mutatis mutandis to a sales volume of 1.

Sales in the territory of the community under section 63 (c) means of transport (29.12.1994/1486), aircraft or trains during transport, carried out in the territory of the community, the person is deemed to take place in Finland in the sale of the goods only if the starting point is here.
The territory of the community for the purposes of personal transport between the place of departure and destination, which is not included in the stop outside the community. The return of the shuttle is treated as a separate transport operation.
Passenger transport to the place of departure shall mean the place where the means of transport for the first time can stand up to the passengers to the territory of the community. The number of passenger transport to the location means the place where the last time in the territory of the Community means of transport to be able to leave the passengers.
If the means of transport between the place of departure and destination stops outside the community, shall be deemed to be the last stop prior to transport to the destination, the destination and the territory of the community after the departure of the venue for the first stop in the territory of the community, the place of departure.

The supply of gas or electricity and network through the heat and cooling energy sales (30.12.2010/1370) 63 (d) of section (30.12.2010/1370)


Electricity, natural gas network located on the territory of the Union or connected through a network of supply gas as well as heating and cooling through the network to provide the heat and cooling energy, which will be sold to the taxable dealer, has been sold to Finland, where he has his place of business, which is here fixed the goods are supplied. If these goods will not be disclosed to the permanent establishment in Finland or elsewhere, their sales have taken place in Finland, where the taxable dealer has established his business is here. (27.6.2014/505)
L:lla 505/2014 amended the Act entered into force 1.1.2015. The previous wording includes: electricity, natural gas network located on the territory of the Union or connected through a network of supply gas as well as heating and cooling through the network to provide the heat and cooling energy, which will be sold to the taxable dealer, has been sold to Finland, where he has his place of business, which is here fixed the goods are supplied. If these goods will not be disclosed to the permanent establishment in Finland or elsewhere, their sales have taken place in Finland, where the taxable dealer, is here.
Electricity, natural gas network located on the territory of the Union or connected through a network of supply gas as well as heating and cooling through the network to provide the heat and cooling energy, which does not sell to the taxable dealer, is sold in Finland, if the buyer actually spend them here. If the buyer does not actually consume the goods or some of them, those non-consumed goods shall be deemed to have been consumed in Finland, if the buyer is here a fixed place of business, to which the goods are supplied. If the goods are not released in Finland or elsewhere by the buyer shall be considered a permanent establishment, consumed the goods in Finland, if the buyer's business is here. (27.6.2014/505)
L:lla 505/2014 modified 2 entered into force 1.1.2015. The previous wording includes: electricity, natural gas network located on the territory of the Union or connected through a network of supply gas as well as heating and cooling through the network to provide the heat and cooling energy, which does not sell to the taxable dealer, is sold in Finland, if the buyer actually spend them here. If the buyer does not actually consume the goods or some of them, those non-consumed goods shall be deemed to have been consumed in Finland, if the buyer is here a fixed place of business, to which the goods are supplied. If the goods are not released in Finland or elsewhere by the buyer shall be considered a permanent establishment, consumed the goods at the place of residence in Finland, if the buyer is here.
This section taxable dealer shall mean any trader, whose main activity consists of the gas, electricity and heating and cooling energy is the purchase of products and whose own consumption of these products is very low.

The intra-Community acquisition of section 63 (e) (29.12.1994/1486) the intra-Community acquisition of Goods is made in Finland, if the buyer delay is here at the end of the carriage.

63 (f) section (29.12.1995/1767) the intra-Community acquisition of Goods shall be deemed to take place in Finland, even when the buyer has used the community procurement in Finland the VAT and freight transport has started in another Member State, unless the buyer proves that the intra-Community acquisition have been taxed or that he has met his obligations relating to the purchase of the community in the Member State where the transport of goods.

63 (g) section (29.12.1994/1486) the intra-Community acquisition of Goods shall be considered as deduction under section 63 (f): the meaning of goods transport in the State, even when: (20 May 2005/331) 1), the purchaser is a trader, whose business is not the end state of the transport, and does not have a permanent establishment there; (27.6.2014/505)
L:lla 505/2014 modified (1) 1.1.2015 came into force. The previous wording is: 1), the purchaser is a trader, the place of residence is not the end state of the transport, and does not have a permanent establishment there;
2 the purchaser of the goods transport) purchased for the State on;
3. the purchaser is a trader) or any other legal person other than the supplier, which is marked as an end state of transport;
4) in the context of the buyer for the purchase of goods have been transported directly to the community in a Member State other than Finland, next to the buyer;
5) buyer's invoice for the Member State of establishment of the purchaser or their resale, it is, if the next buyer has drawn up a Bill, the end of the State, article 209 (e) in accordance with the corresponding provision; and (29.06.2012/399) 6) the buyer has complied with the notification provided for in article 162 (e) obligations. (7 August 2009/605)

Service sales in the General provisions (13 November 2009/886) section 64 (13 November 2009/886) services for the sale of land for the purposes of the provisions relating to: 1) who also carries out activities other than in the form of the sale of the goods or services of the business, will be held in respect of the services supplied to him in private practice for all;
2. a legal person shall be considered the measures intended to register).

section 65 (27.6.2014/505) to the trader, who is working in that capacity, been handed over to the service is sold in Finland, where it will be handed over to a permanent establishment here of the purchaser, unless otherwise provided for below. If this kind of service will not be given to a permanent establishment, it has been sold in Finland, if the buyer's business is here.
L:lla 505/2014 the entry into force of the amended article 65 fire 1.1.2015. The previous wording is: 65 ' (13 November 2009/886), the trader, who is working in that capacity, been handed over to the service is sold in Finland, where it will be handed over to a permanent establishment here of the purchaser, unless otherwise provided for below. If this kind of service will not be given to a permanent establishment, it has been sold in Finland, if the buyer is domiciled here.

66 section (27.6.2014/505) other than the trader released the service is sold in Finland, where it will be handed over here, through a permanent establishment, unless otherwise provided for below. If this kind of service will not be shared with any economic activity through a fixed establishment, it has been sold in Finland, if the seller's place of business is here.
L:lla 505/2014 the entry into force of the amended article 66 became 1.1.2015. The previous wording is: 66 ' (13 November 2009/886) to a party other than the trader released the service is sold in Finland, where it will be handed over here, through a permanent establishment, unless otherwise provided for below. If this kind of service will not be shared with any economic activity through a fixed establishment, it has been sold in Finland, if the seller is here.

Article 66 (a) (13 November 2009/886) section 66 (a) repealed by L:lla 13 November 2009/886.

Real estate focus on services (13 November 2009/886) section 67 (13 November 2009/886) services on the property has been sold in Finland, if the real estate is located here.
Services will be held, inter alia, to the property by an expert-and real estate services, accommodation services, the granting of access rights in immovable property, as well as the construction of facilities.

67 article 67 (a) (b) (a) to 67-67 (b) of section L:lla 13 November 2009/886 is undone.

Shuttle services (13 November 2009/886), section 68 (13 November 2009/886), the shuttle service is sold in Finland, where it is carried out here.

68 (a) section (13 November 2009/886), section 68 (a) repealed by L:lla 13 November 2009/886.

Article 69 (13 November 2009/886) other than for the carriage of the service is sold to the trader released in Finland, where it is carried out here.

69 (a) section (13 November 2009/886) the intra-Community transport of goods, other than the trader handed out by way of derogation from article 69 is sold in Finland, where the starting point is here.
Community transport of goods shall mean the transport of goods where the place of departure and the point of arrival are situated in different Member States.
Place of departure shall mean the place where transport of the goods begins, without taking into account the location of the goods as an arrival in the distance travelled. Arrival location shall mean the place where transport of the goods ends.

Services related to the transport and movable property services (13 November 2009/886) section 69 (b) (13 November 2009/886), the following services are supplied to a non-trader sold in Finland, where they will be observed here: 1) the loading, unloading, handling and similar services relating to the transport of goods;
2) movable object assessment and such an object of a type of work performed. (29.06.2012/399)

Rental of means of transport (13 November 2009/886) article 69 (c) (13 November 2009/886), the short-term rental service of the means of transport has been sold in Finland, where the means of transport disclosed the buyer to use here.
Other than a means of transport other than a short-term trader released rental service is sold in Finland, if the buyer is established or has his permanent address or usually resides of the buyer is here. (27.6.2014/505)
L:lla 505/2014 modified 2 entered into force 1.1.2015. The previous wording is: other than means of transport other than a short-term trader released rental service is sold in Finland, if the service will be handed over to the permanent establishment or the buyer here, unless the service is shared with the permanent Office of destination, the buyer is domiciled here.

Other than the use of water referred to in the vessel transferred to the professional theme other than short term rental service is sold in Finland, if the water vessel handed over to the buyer on here and it will be handed over to the seller here, this business from home to the venue of or through a permanent establishment. (27.6.2014/505)
L:lla 505/2014 amended 3 subsection came into force 1.1.2015. The previous wording is: other than the use of water referred to in the vessel transferred to the professional theme other than short term rental service is sold in Finland, if the water vessel handed over to the buyer on here and it will be handed over to the seller here in the headquarters, or through a permanent establishment.
Other than in the case of a vessel referred to in the professional use of the water for pleasure more than a short-term rental service is not sold in Finland, if such water craft will be handed over to another State and handed over to the buyer the seller's place of business in this State, the home or through a permanent establishment. (27.6.2014/505)
L:lla 505/2014 amended 4 subsection came into force 1.1.2015. The previous wording is: other than in the case of a vessel referred to in the professional use of the water for pleasure more than a short-term rental service is not sold in Finland, if such water craft will be handed over to another State and handed over to the buyer by the seller in this State from or through a permanent establishment.
Current liabilities for the purposes of this section the continuous possession or use of the means of transport for up to 30 days and in the case of vessels for a maximum period of 90 days from the water.

Culture, entertainment, and other similar services (13 November 2009/886) 69 d section (13 November 2009/886), the right of access to the professional released for education, science, culture, entertainment and sport, trade fairs and exhibition and the rest of the similar event as well as the access to the service immediately, has been sold to Finland, where the Conference will be held here.
Other than the trader of the discontinued services related to education, scientific, cultural, entertainment and sporting events, fairs and exhibitions, and other similar services, as well as elsewhere, has been sold to Finland, where the action takes place here.

Restaurant & catering (13 November 2009/886) 69 (e) section (13 November 2009/886) restaurant and catering service is sold in Finland, where it is carried out in here, unless otherwise provided for in section 69 (f).

Article 69 (f) (13 November 2009/886) on board ships, aircraft or trains during transport, carried out in the territory of the community, the person of restaurant and catering service is sold in Finland, where the starting point is here.

Travel agency services (13 November 2009/886) 69 (g) section (27.6.2014/505) the trader released, paragraph 80 of the travel agent service has been sold to Finland, where it will be handed over here, through a permanent establishment. If such a service is not given through a permanent establishment, is it sold in Finland, if the seller's place of business is here.
L:lla 505/69 (g) the entry into force of the amended section became the 2014 1.1.2015. The previous wording is: 69 (g) section (13 November 2009/886), the trader released, paragraph 80 of the travel agent service has been sold to Finland, where it will be handed over here, through a permanent establishment. If such a service is not given through a permanent establishment, is it sold in Finland, if the seller is here.

Immateriaalipalvelut (13 November 2009/886) section 69 h (13 November 2009/886) to a party other than the case of the professional immateriaalipalvelua are not sold in Finland, if the service will be handed over to the buyer, which is established outside the community or has his permanent address or usually resides outside the community. (27.6.2014/505)
L:lla 505/2014 amended the Act entered into force 1.1.2015. The previous wording is: other than the case of the professional immateriaalipalvelua are not sold in Finland, if the service will be handed over to a permanent establishment outside the community of the purchaser or, if the service is not shared with the permanent Office of destination, the buyer is domiciled outside the community.
The services referred to in subparagraph (1) above are: 1) the copyright, patent, license, trademark and other rights;
2) advertising services;
3) consulting, product development, planning, book-keeping, auditing, writing, drawing, and translation services, legal services, and other services;
4) automatic data processing as well as a computer program or computer system design and programming service;
5) transfer of data;
6) financial and insurance-related services, with the exception of rental of safety deposit boxes;
7) manpower;
8) movable object, with the exception of all means of transport for hire;
9 in whole or in part) the obligation to refrain from the use of the right referred to in paragraph 1, or a specific business activity;
10) provision of access to the territory of the Union, the natural gas network, or connected to a network, your network, or the heat and cooling to the network, their electricity, gas, as well as through the heat and cooling energy transmission and distribution, as well as other services related to these activities immediately. (30.12.2010/1370)

Radio and television broadcasting services, e-services, and telecommunications services (13 November 2009/886) 69 (i) section (27.6.2014/505) other than the trader released to radio and television broadcasting service, electronic service or service is sold in Finland, where the service will be handed over to the buyer, who is established or has his permanent address or usually resides in Finland.
L:lla 505/69 i of the decree came into force in 2014, the modified 1.1.2015. The previous wording is: 69 (i) section (13 November 2009/886) article 69 h shall apply also to the rest of the trader of the kinds of radio and television broadcasting service, electronic service, as well as a tv service.
The above mentioned in subparagraph (1) the service is sold in Finland, even when: 1) the seller has a fixed establishment from which the services are supplied, or if the service passed on through a permanent establishment, the seller's head office is situated outside the community;
2), the purchaser, other than a trader; and 3 the permanent service handed over to buyers in Finland), the Office of destination or, in the absence of the service to be shared with the permanent site, the buyer is domiciled in Finland.

Article 69 (j) (13 November 2009/886) electronic services means any of the following: electronically supplied services) website and hosting (hosting), as well as software and hardware etäylläpito;
2 release and update) software;
3) images, and the disclosure of the information, as well as the provision of databases;
4) music, films and games, including gambling games, and of political broadcasts and events and cultural, artistic, sporting, scientific and entertainment broadcasts and events;
5) of distance teaching;
6) 1 – 5 of the services referred to in similar services.
(27.6.2014/505) L:lla 505/2014 amended the Act entered into force 1.1.2015. The previous wording of: electronic services means any of the following: electronically supplied services) website and hosting (hosting), as well as software and hardware etäylläpito;
2 release and update) software;
3) images, and the disclosure of the information, as well as the provision of databases;
4) music, films and games, including gambling games, and of political broadcasts and events and cultural, artistic, sporting, scientific and entertainment broadcasts and events;
5) of distance teaching;
6) 1 – 5 of the services referred to in similar services.
The service shall not be considered as an electronic service on the sole ground that the seller and the buyer are connected to each other through e-mail.

Article 69 k (13 November 2009/886) Tv service means a service, the purpose of which is the written or Visual signals, messages, voice messages, or the sending and receiving of data transmission, by wire, by radio, by optical means or by other electromagnetic means, as well as such proxy or reception capacity or transfer as well as the provision of access to global information networks.

Brokerage services (13 November 2009/886) section 69 l (13 November 2009/886) to a party other than the trader released the proxy service is sold in Finland, if passed to the service or the goods are sold here.
Chapter 6 of international trade verottomuudet (29.12.1994/1486) section 70 of the sale of the goods is not carried out on the following sales: the sale of the goods, the seller of 1) or someone else from his bench to carry goods from outside the community;
the sale of the goods, the independent 2) Shuttle Business on behalf of the purchaser of the goods transported directly from the community;
the sale of the goods for a foreign trader, 3) which is not taxable in Finland and to retrieve the goods from the country to bring it immediately outside the community use it here;
the sale of the goods to a foreign buyer, 4) which is not taxable in Finland, if the supply of the goods to the extent that the trustee and the professional performance of his and for delivery outside the community;
5) supply of goods pursuant to the undertaking, guarantee or other undertaking responsible for issuing a foreign trader, which is not taxable in Finland;

6) aircraft, the spare part or accessory sales or selling aircraft equipped with the use of a trader, that charge carries out mainly to international traffic; (22 December 2009/1359) in the international sale of goods 7) by professional water-or air-to-ship for sale, as well as such a sales abroad, unless otherwise provided for in subparagraph 2; (22 December 2009/1359) 8 the international traffic of the goods sales professional) in the water, the ship's build. (22 December 2009/1359) 9 – 10 points has been repealed L:lla 29.12.1995/1767.
The tax on the sale of the goods to be carried out by means of a mobile goods, aircraft, if the sale takes place at a person referred to in article 63 (c) during transport. (24.6.1999/763)
Paragraph 1 shall not apply to the territory of the Union of electricity, the natural gas network, or connected to the supply of gas or heat and cooling through a network of supply of heat and refrigeration energy for sale. (30.12.2010/1370) 70 (a) section (24.6.1999/763) 70 (a) in the section has been repealed L:lla 24.6.1999/763.

70 (b) of section (27.6.2014/505) no tax is payable by the passenger to the sale of goods in the personal luggage of travellers, has his permanent address or usually resides has not been on the market in the community or in Norway, where he explains the particular goods being used in the community within the three months following the month of sale and if Captain inherited the consideration is at least EUR 40. The State Council Regulation sets out in more detail, how a statement must be provided. (20.3.2015/251)
L:lla 251/2015 modified the Act entered into force on 1.7.2015. The previous wording is: no tax is payable on the sale of the goods to be carried by a passenger, has his permanent address or usually resides has not been on the market in the community or in Norway, where he is settled, as the State Council Regulation lays down in particular the sales of the goods being used in the community, within the three months following the month and inherited the consideration is at least EUR 40.
The tax does not run the whole of the goods or the person/group sales normally constitutes a, which has his permanent address or usually resides in Norway and which is immediately the sale of exported goods as baggage to Norway and paid for there value added tax on importation. Shall be subject to the supplier of the goods or service, in addition to the sales price exclusive of tax of at least 170 euros.
This tax is not being run according to the traveller's personal luggage at the airport, the sale of goods to be taken, in the case referred to in article 99 of the code in a customs warehouse or in the case referred to in article 72 (j) in stock if you're traveling outside the community. To the person that has his permanent address or usually resides in Norway, will be tax free to sell, however, only alcoholic beverages, tobacco products, chocolate and confectionery products, fragrances, cosmetics and toilet preparations. (20.3.2015/251)
L:lla 251/2015 modified (3) entered into force on 1.7.2015. The previous wording is: no tax is payable on the sale of the goods to be carried, in the airport, in the case referred to in article 99 of the code, the customs in a customs warehouse or in the case referred to in article 72 (j) in stock if you're traveling outside the community. To the person that has his permanent address or usually resides in Norway, will be tax free to sell, however, only alcoholic beverages, tobacco products, chocolate and confectionery products, fragrances, cosmetics and toilet preparations.
L:lla 505/2014 the entry into force of the amended section 70 (b) 1.1.2015 came. The previous wording is: 70 (b) of section (29.12.1995/1767) no tax is payable on the sale of the goods to be carried by a passenger who is not domiciled in the community or in Norway, where he is settled, as the State Council Regulation lays down in particular the sales of the goods being used in the community, within the three months following the month and inherited the consideration is at least EUR 40. (26 October 2001/915)
The tax does not run the whole of the goods or the person/group sales normally constitutes a, which is based in Norway, and that the sale of the goods shall be immediately taken as baggage to Norway and paid for there value added tax on importation. Shall be subject to the supplier of the goods or service, in addition to the sales price exclusive of tax of at least 170 euros. (26 October 2001/915)
No tax is payable on the sale of the goods to be carried, in the airport, in the case referred to in article 99 of the code, the customs in a customs warehouse or in the case referred to in article 72 (j) in stock if you're traveling outside the community. A person whose place of residence is in Norway, will be tax free to sell, however, only alcoholic beverages, tobacco products, chocolate and confectionery products, fragrances, cosmetics and toilet preparations. (24.6.1999/763)

Service Sales section 71 (29.12.1994/1486) no tax is payable on the following sales: 1) to the outside of the ride or the community under the external Community transit procedure, the goods, or the internal transit procedure for the carriage of the maahantuotavaa stuff and immediately associated with loading and unloading, as well as any other service; (29.12.1995/1767) 2) transportation, loading and unloading, as well as the rest of the imports of the goods in the sales of the service, if the service is according to section 91 to be included in the taxable amount of the imported goods; (29.12.1995/1767) 3) professional in international traffic, the water-or air-travelling, as well as the sales abroad of service on board service to the sale of such water-for the purposes of the ship or its cargo direct; (22 December 2009/1359) 4) aircraft, the spare part or accessory rental or on the performance of the aircraft sales, Charter or other service aircraft or cargo to the immediate needs for the use of a trader, that charge carries out mainly to international traffic; (22 December 2009/1359) 5) of the goods, if the seller, buyer, his creditworthiness, the sales of the foreign trader, which is not taxable in Finland, or someone else from their bench to take the goods immediately outside the community use it here;
6 paragraph repealed by L:lla 27.6.2014/505, which entered into force on 1.1.2015. The previous wording is: 6) the warranty on the repair work of the sale of goods or any other equivalent pursuant to an undertaking that has issued the undertaking by a foreign trader, which is not taxable in Finland;
7 paragraph repealed by L:lla 19.6.1997/585.
8 paragraph repealed by the L:lla 4/29/2011/417.
9) hereinafter referred to as the Agency referred to in section 80 of the service to the extent that the issue is outside of the community for the benefit of the passenger, the other traders immediately surrender the goods and services; (29.12.1995/1767) 10) 69 (a) the intra-Community transport of the sales referred to in article, which relates to the carriage of the goods, the Azores or Madeira; (13 November 2009/886) 11) shuttle service, which takes place directly from abroad or from abroad; (13 November 2009/886), section 12) tax-58, section 59 (4), 70, 71 or 72 70 (b), (d) of the sale of goods and services. (29.12.1995/1767) Article 71 (a) (4/29/2011/417) no tax is payable on the transfer of international postal traffic and the sale of related services in section 33 (b) referred to the email service to the seller.

section 72 (13 November 2009/886), the buyer does not have to be carried out referred to in article 65 of tax from the rest of the service as a rental service in so far as he has carried out the tax on the importation of the goods.

The sales of the goods under section 72 (a), the Community (29.12.1994/1486) no tax is payable under section 72 (b) of the goods referred to in the community.

72 (b) of section (29.12.1994/1486) sales by the Community means a movable object for sale, where the seller, the buyer, or by someone else on their behalf, carrying the object to the buyer from Finland in another Member State. An object may be, prior to the transfer to another Member State to supply the professional performance.
The sale of the goods shall be deemed to be a sale by the community only if the purchaser of a trader in a Member State other than Finland or any other legal person as a trader.
The sale of the community, however, is not the case when the buyer is section 63 (b) of subsection 2, the person referred to in paragraph 1 to 3, 1) whose contracts do not exceed the refund applicable in the Member State concerned, and the person does not verotettavuuden the lower limit of the intra-Community acquisitions ended up purchases a taxable person; or 2) that acquisition is not in the Member State concerned, section 26 c of the corresponding form of the community, pursuant to the provision of taxable supplies.
(29.12.1995/1767) Paragraph 26 (d) of new means of transport referred to in article marketing, it is considered also the community sales out of the case when it comes to the situation referred to in paragraph 3, or if the purchaser is an individual. (13 November 2009/886)
The sale of the goods shall not be considered to be a sale by the community, if the sale has been applied to the procedure referred to in article 79 (a), or in the case of electricity, the natural gas network located on the territory of the Union or connected to the supply of gas or heat and cooling through a network of supply of heat and cooling energy sales. (30.12.2010/1370)
The Community shall also be considered to be a sale 18 (a) the transfer of goods within the meaning of section. (29.12.1995/1767) 72 (c) of section (29.12.1994/1486)


The sales of the goods subject to excise duty shall be considered as also the community sales out of 72 (b) in the situation referred to in paragraph 3 of the article, if compliance with the transfer of goods transport in the State in accordance with the procedures of the applicable excise duty tax legislation.

Some of the other sales 72 (d) of section (29.12.1995/1767) from the sale of the goods and services tax is not payable to parent companies of other Member States diplomatic missions and other consular officials were sent to the same position, the agencies and their personnel shall be granted under the same conditions as the exemption from value added tax, or the location of the State of the recovery.
This tax is not payable on the sale of goods and services of another Member State of the European Union or of the body to which the European Atomic Energy Community, the European Union shall apply to the Protocol on privileges and immunities the Protocol of 8 April 1965, and the staff of the exemption from value added tax shall be granted under the same conditions as the location of the State. (30.12.2010/1370)
This tax is not payable on the sale of goods and services in other Member States other than those referred to in paragraph 2, the international organisations and their staff have restrictions and conditions which have been laid down in the Treaty establishing the organization or the host country agreement. Remission is subject to the condition that the location of the State is recognized by the Organization of an international organisation. (30.12.2010/1370)
This tax is not payable on the sale of goods and services in another Member State of the States of the North Atlantic Alliance in the common defense of the armed forces or of the armed forces involved in the operation of the civilian staff accompanying them or for supplying their messes or canteens under the same conditions as the exemption from value added tax shall be granted in the destination state. The tax exemption does not apply to the armed forces of the State of destination. (19.12.1997/1265)
The conditions for the remission of tax shall be addressed in regulation with an adjustable way.

72 (e) of section (19.6.1997/585) from the sale of the motor vehicle tax is not payable if the purchaser shall have the right to import free of tax corresponding to the vehicle under section 94, pursuant to section 20 or 129: the return referred to in subsection (1). The conditions for the remission of tax shall be addressed by the regulation manner.
If the purchaser of a vehicle referred to in subparagraph (1) sell, rent, give, free of charge, for use on or otherwise available to the purchase price of the vehicle other than the one intended for the same before three years have passed since the registration of the issue of the use of the vehicle, he is required to carry out the tax, which the seller is under a vacant. If the buyer when they move away from Finland before the expiry of a period of mentioned here sells the vehicle at their disposal to have been, he is required to carry out the tax on the amount of time 1/36 for each remaining full month or part thereof.
What paragraph 2 shall also apply to any of the uses referred to in paragraph 1, the importation of a motor vehicle acquired or intra-Community acquisition has been tax-free. Be carried out on the basis of the tax is determined by the tax, which the buyer in connection with the importation or intra-Community acquisition of a vacant.
The 2 and 3 referred to in subsection for payment of the tax, the tax authorities, the obligation, tax, tax, on how to advance the understanding and to be repaid is valid, what car tax.

The intra-Community acquisition of the goods under section 72 (f) (29.12.1994/1486) the intra-Community acquisition of goods is performed, if the importation of the goods does not: 1) should be carried out by the tax;
the sale of the goods would not be 2), section 61 or under section 72 (h) pursuant to paragraphs 1 and 2 shall be carried out, if the sales would take place in Finland; (11.12.2002/1071) purchase of should be entitled to 3) the person acquiring the tax under section 122 in full and he has fulfilled the obligations laid down in section 162. (29.12.1995/1767) (4) is repealed by L:lla 29.12.1995/1767.

72 (g) section (29.12.1994/1486) in Finland according to section 63 (e) the intra-Community acquisition of goods is not to be carried out, if the: (26 May 2005/331) 1), the purchaser is a foreign trader, which does not have a permanent establishment in Finland, which participates in the edelleenmyyntiin of the goods; (29.06.2012/399) 2) the purchaser exercises the right of another Member State on the acquisition of VAT;
3) buyer to buy goods in Finland for the purpose of their resale;
4. the purchaser is a trader) or any other legal person other than the supplier, which is marked in Finland an;
5 in the context of the community for the purchase of goods are shipped directly to) in a Member State other than the State of registration of the purchaser to the next buyer in Finland; and 6) as follows (2) (a) the purchaser is liable to pay tax under section edelleenmyynnistä.

Storage procedures, free zones and free warehouses are related to verottomuudet (29.12.1995/1767) section 72 (h) (29.12.1995/1767) no tax is payable on the sale of goods: 1), which will be placed on 2913/92 establishing the Community customs of Council Regulation (EEC) No 2377/90 tariff quotas opened by this Regulation (Customs Code), as referred to in article 98 of 50 or under, or is transferred to the persons referred to in article 166 of the code or in a free zone or free warehouse;
2) a 72 in the importation of the goods referred to in article and the sale, which will be transferred to the tax referred to in article 72 (j) warehousing;
in the case referred to in paragraph 1, 3) warehousing procedure in a free zone or free warehouse on the sale of the goods;
4) a 72 in the sale of the goods referred to in article 72 (j), which is the tax warehousing procedure referred to in article;
5) in the case referred to in article 51 of the code, or 99 in stock, in a free zone, free warehouse, or in the case referred to in article 72 (j) on condition that the service provided is being suspended unter tax-warehousing arrangement on the sale, if the service is referred to in paragraph 3 or 4 above.
In the case of goods in a free zone, a free warehouse or by transfer to the rest of the community does not constitute the importation of the goods, the first sentence of section 1 and the remission of tax referred to in paragraph 3, on condition that the goods are placed under a customs procedure as referred to in article 161 of the code of the export.
Under paragraph 1, referred to in paragraphs 3 and 4 the remission is conditional upon the sale, the sale of the goods transferred to the procedure referred to in article, in a free zone or free warehouse. However, this does not apply to the importation of the goods, if the transfer form. (30.12.1996/1264)
The intra-Community acquisition of goods is not made from the sale of the goods would not be a tax, if paragraph 1 pursuant to paragraphs 1 and 2 shall be carried out, if the sales would take place in Finland.

72 i section (29.12.1995/1767) 72 (h) of the goods referred to in paragraphs 2 and 4 are the following customs tariff and statistical nomenclature and on the common customs tariff(1), as laid down in Council Regulation (EEC) No 2377/90 whereas the goods covered by the (tariff): 1) tina, item 8001;
2), the items of copper, 7402 7403 7405 7408, and;
7901 zinc, item 3);
4) nickel, 7502;
7601 aluminum, item 5);
7801 lead, item 6);
7) indium, items ex. 8112 91 and ex. 8112 99;
8 items 1001 – 1005), cereals, 1006 (only unprocessed rice) and 1007 – 1008;
9) oil seeds and oil fruits, items 1201-1207, coconuts, Brazil nuts and cashew nuts, 0801, 0802 other nuts and olives, 0711 20;
10) grains and seeds (soybeans), item 1201-1207;
11) coffee, not roasted, 0901 11 00 and 0901 12 00;
12), item 0902;
13) cocoa beans, whole or broken, raw or roasted, 1801;
14, 1701 11 and 1701 12 items) raw sugar;
15) rubber, in primary forms or in plates, sheets or strip, 4001 and 4002 items;
16) villa, item 5101;
17) chemicals in bulk, in figures 28 and 29;
18) mineral oils (including propane and butane; also including petroleumiraakaöljyt); 2709, 2710, 2711 12 items and 2711 13;
7106 silver, item 19);
20) Platinum (palladium, rhodium), 7110 11 00 7110 21 00 7110 31 00, and items;
0701 potatoes, item 21);
22) vegetable oils and fats and their fractions, as well as whether or not refined, but not chemically modified, items, 1507-1515;
23) cellulose, 4701 – 4,706.
What the first paragraph shall also apply to the other goods, if the goods are intended for the trader under section 70, referred to in paragraph 6, to the sale of the goods for the aircraft equipment, under section 70, paragraphs 7 and 8, as well as (2) or 70 (b) the sales referred to in the article or for the sale of goods to be exported in the form of travel for 70 (b) in the case referred to in paragraph (3) of the place to another Member State. (27.6.2014/505)
L:lla 505/2014 modified 2 entered into force 1.1.2015. The previous wording of the subparagraph (1) shall also apply to the other goods, if the goods are intended for the trader under section 70, paragraph 7 (b), and (2) or section 70 (3) of the sales referred to in the form of the sale of the goods to be taken or for 70, according to (b) in the case referred to in paragraph (3) of the place to another Member State. (24.6.1999/763) section 72 (j) (29.12.1995/1767) the Tax warehousing goods 72 (k) on the basis of a licence referred to in section at the warehouse, the stuff that does not exist in the case referred to in article 50 of the code, the customs warehousing procedure or 98. The goods shall not, however, be deemed to be the tax warehousing procedure, if it is intended for sale to the retail stage, with the exception of the 72 in the article, or if it is used in the store.

Movement of excise goods shall be deemed to be the tax warehousing procedure when they are in the Excise Tax Act (182/2010) in the case referred to in paragraph 5 of article 6 of the stock. (30.12.2010/1370)
The goods are tax warehousing procedure, even when it is moved to the territory of Finland the duty free warehouse referred to in paragraph 2, or from one warehouse to another.

Article 72 k (29.12.1995/1767) Permission to keep the tax warehouse allows the tax administration of the application. Authorisation decision lays down, for the marketing of the warehouse. The tax authorities may require to be placed under the guarantee of carrying out the tax. (11 June 2010/529)
Inventory controller, can be adopted, on behalf of the economic circumstances and the trader, which otherwise is recognized as such.
Inventory controller, approval may be withdrawn if the conditions for approval are no longer exist or if the conditions of authorization have not been complied with.
The tax administration to provide more detailed rules fixing the conditions for the marketing of the warehouse. (11 June 2010/529), section 72 l (29.12.1995/1767) Taxes on the transfer of the goods shall be carried out in the procedure referred to in article 72 (h), in a free zone or free warehouse.
The tax is not carried out if 1) stuff is not imported or purchased in the community, and not the stuff and to service is sold under section 72 (h) without tax.
the importation of the goods in transit is about 2);
the movement of the goods offered for sale 3); or 4) the goods are removed from the community.

section 72 m (29.12.1995/1767) liable to pay tax on the goods referred to in article 72 (l) transfer is the one who causes the procedure referred to in article 72 (h) or at the end of the free zone or free warehouse.
The frequency rate of the tax obligation occurs when the trade goes to the procedure referred to in article 72 (h), in a free zone or free warehouse.
The transfer of the tax warehousing of goods from a tax warehouse or duty is also responsible for 72 (j) section: the keeper of the warehouse as referred to in paragraph 2.

72 n section (29.12.1995/1767) of the goods referred to in article 72 (l) transfer tax base will be read, if the stuff is not under section 72 (h) (3) or (4), under the diesel sold, 1) 72 (h) of paragraph 1 or 2 of the importation of the goods pursuant to the tax sale, or intra-Community acquisition of taxable value; and 2) under section 72 (h) pursuant to paragraph 5 of the taxable value of the sales tax to services.
If the merchandise is 72 (h) of paragraph (3) or (4) shall be read without tax, the taxable amount pursuant to sold: 1) in the last such sales, the value of the tax base; and 2) the first subparagraph of article 72 (h) pursuant to paragraph 5 of the taxable value of the exempt services sales, which are completed after the sale of the goods referred to in paragraph 1.
Chapter 7 General provisions, the tax base (29.12.1994/1486), section 73, the taxable amount shall be the consideration for the sale to be performed without the tax, unless otherwise provided for in article 73 (c). Vastikkeella refers to the agreement between the seller and the buyer the price based on the price, which includes all of the addons. (21 December 2007/1312)
Car tax (1482/1994), section 39 of the registered partnership referred to in article 4 of the said law the agent under the registered owner of the vehicle, rather than a vehicle to transport the vehicle and buy-in, by the car tax is not part of the agent of the owner of the vehicle from the dealer or the dealer's register of the vehicle sales veloittamaa for consideration. (9 January 2009/6)
The importation of the goods provided for in Chapter 9 of the tax base.
The procedure for the transfer of the storage of the goods provided for in article 72 of the tax base. (29.12.1995/1767), section 73 (a) (29.12.1994/1486) the intra-Community acquisition of goods, the taxable amount is the consideration to be performed without the tax, unless otherwise provided for in article 73 (c). (21 December 2007/1312)
Paragraph 26 (a) in section 2 of the intra-Community acquisition referred to in paragraphs 1 and 2 of the executable, the taxable amount is the amount referred to in section 74. (29.12.1995/1767), 73 (b) of section (29.12.1994/1486), the taxable amount shall be counted against the goods subject to excise duty of the goods yhteisöhankkijan to be carried out to the excise tax.
The taxable goods in the country of origin to reduce the excise duty paid the tax, which has been restored to the yhteisöhankkijalle of the goods.

73 (c) of section (21 December 2007/1312) If the consideration for the share is considerably without the tax referred to in article 73 (e), the fair market value of the lower, the sale of or under section 26 (a) the intra-Community acquisition tax referred to be the open market value.
Section 1 applies only if: 1) to the current market value caused by significantly lower the consideration between the seller and the buyer, referred to in article 73 (d) etuyhteydestä; and 2) the buyer is not entitled to reduce the purchase of Chapter 10 of the tax in full.
What is 1 and (2) shall not apply if the seller would not have to be carried out in the inventory is subject to the tax on the goods or services for personal use, on the basis of the provisions for the admission of.

Article 73 (d) (21 December 2007/1312) 73 (c), subsection 2, there is a relationship referred to in paragraph 1, if: 1 the individual purchaser of a family), or on the basis of the seller's inner circle, or the relationship is otherwise a close personal relationship;
2 the individual purchaser owns part of the seller) or more of the capital or of the buyer is the owner of this kind in the case referred to in paragraph 1;
the individual belongs to the seller, the purchaser, 3) or in the management or control of the seller or the buyer is involved in a case referred to in paragraph 1, in relation to such a person;
4 the procedure for the tax, the purchaser, the trader is) (1558/1995) in the case referred to in article 31(2) related to the sellers; or 5) the buyer and seller are nearby for your personal relationship or the management, ownership, membership, financial or legal ties, based on the close.

73 (e) of section (21 December 2007/1312) the fair market value shall mean the full amount that the buyer at the marketing stage at which the goods or services are sold, would be placed in the product or service in order to get at the same time to pay an independent salesperson to free competition in the territory of the Member State where the intra-Community acquisition is subject to the sales or.
If the sale referred to in subparagraph (1) may not be comparable to determine fair market value shall be considered to be: 1) the full amount by which a product or service sold by a trader normally sell similar goods or services and which is at least equal to the amount referred to in paragraph 2;
2) if the amount referred to in paragraph 1 is not referred to in article 74 or 75.
The amount referred to in subparagraph 1 or 2 above, does not include tax.

Private use article 74 Taking for its own use of goods, the taxable amount shall be the purchase price of the goods purchased: 1) or the lower inventories;
2) in an imported product, the taxable amount within the meaning of Chapter 9 or lower inventories;
the manufacture of the goods manufactured in 3) in direct and indirect costs incurred. (29.12.1994/1486) section 75 (19.12.1997/1265) when contacting the service for your own use, the taxable amount shall be the purchase price of the purchased service: 1) or the lower inventories;
2) in direct and indirect costs incurred by the service.

Article 76 (23 November 2007/1061) When building a service for your own use within the meaning of article 33, the taxable amount shall be: 1 the buying-in price of the service purchased the building;)
2) in the construction costs incurred by the service carried out in the direct and indirect costs;
3 the tax basis of the acquired property) value, which is a result of the disposal of the supplier has been carried out prior to the property carried out in construction.

76 (a) section (30.12.2010/1370), section 76 (a) repealed by L:lla 30.12.2010/1370.

77 section (30.12.2010/1370) in view of the above, paragraph 74 to 76, the taxable amount does not include tax.

Adjustments under section 78 of the taxable amount is deductible: 1) to the buyer of the year, sales and exchange the discount, purchase-and sales credit memo, return the surplus, as well as any other kind of oikaisuerä;
2) indicated in the credit on the sale of taxable loss; (29.12.1994/1486) 3) feedback of the packaging and transport of equipment, the sums paid out as compensation. (29.12.1994/1486)
On the basis of article 1 (2) of the amount collected will be added to the credit deducted losses later.
The amount referred to in paragraph 1 and 2 does not include tax.

78 (a) section (29.12.1994/1486) of the taxable amount is deductible by the seller, the purchase of taxable goods on the community and exchange the discount, purchase-and sales credit memo, return the surplus, any other kind of oikaisuerä as well as the feedback of the packaging and transport of equipment, the sums paid out as compensation.

Subsidies and allowances (29.12.1995/1767) section 79 of the taxable amount shall be counted against the price of the goods or services directly related to grants and contributions. (29.12.1994/1486)
When the seller of the goods or services as an aid, the prices is a municipality in the direct and in the form is not considered activity or organization of the period covered by the caused the deficit. (30.12.2010/1370)
The taxable amount shall be counted against the Finnish Broadcasting Company on State television and radio Fund of Ålands Radio och TV Ab and the compensation received by the provincial Government of åland collection tv with pay-per-view revenue. (31 August 2012/492)
The amount referred to in paragraphs 1 and 3 of the subsection does not include tax. (27.5.1994/377)

Second-hand goods, works of art, collectors ' items and antiques (29.12.1995/1767) 79 (a) section (29.12.1995/1767)


When the taxable dealer may sell taxable goods acquired for use on, or works of art, collectors ' items or antiques, the object, the taxable amount of the share of the profit margin without the tax.
For the purposes of the trade shall be considered as acquired on even when it is sold.
Taxable dealer shall mean any taxable person who, in the form of the business of buying or importing second-hand goods or works of art, collectors ' items or antiques on.

79 (b) section (29.12.1995/1767) Used goods shall mean tangible movable property objects, which have been in use and which are still in use as such, repair, or renovation, or parts of the purettuina. Second hand goods does not, however, be deemed to be works of art, collectors ' items or antiques.

section 79 c (29.12.1995/1767) art pieces are the following customs tariff (CCT) shall be classified as goods: 1) tables, original engravings and other property belonging to the heading 9701 or 9702 00 00;
2. heading no 9703 00 00) belong to the sculptures and the supervision of the author or his successors in title by the copies of the eight; (11.12.2002/1071) 3) heading 5805 00 00 include tapestries and wall hangings are heading 6304 00 00, provided that they are made by hand according to the artist's original designs provided by artists, to a maximum of eight years in a copy of the work; (11.12.2002/1071) 4) by the artist or under his supervision, and by his vedostamansa mounts included and numbered and limited to 30 copies, the amount of which is independent of size and support material. (11.12.2002/1071) 79 (d) section (29.12.1995/1767) collectors shall mean the following customs tariff (CCT) shall be classified within heading no 9704 00 00 items: 1) include postage stamps, stamps, stamp-postmarks, postage or revenue and similar goods, provided that they are not valid and will not enter into force or that their price is determined on the basis of the value of the collection; and 2) collections and collectibles, collectors ' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaetological, ethnographic or Numismatic interest.

79 (e) section (29.12.1995/1767) Antique item refers to goods that are over 100 years old and who are not in the category of works of art or collectors ' items.

79 (f) section (23.6.2005/453) The procedure referred to in article 79 (a) shall apply only in respect of the sale of goods, which the taxable dealer has bought in Finland or in the community: 1) other than a trader;
2) from the seller or supplier where the sale is exempt from tax under section 61, 223, on the basis of the corresponding provision in article or on the basis of the corresponding provision or in another Member State; or 3) from the seller or supplier where the applying sales to the procedure referred to in article 79 (a), or a similar procedure in another Member State, and on the invoice is the relevant entry.

section 79 g (Dec/1202), the taxable dealer may apply the procedure referred to in article 79 (a) also maahantuomiinsa works of art, collectors ' items and antiques or objects of art to buy have been produced, with the sale or purchase of the community has been applied under section 85 (a), in accordance with paragraph 9 of a reduced rate of taxation.

79 (h) section (29.12.1995/1767) where the taxable dealer from the sale of the voucher is made out of the sales tax on the sale of 79 (a) shall apply to the entry, or 79 (g) Notwithstanding the provisions of this article, the General provisions of the law.

79 i section (29.12.1995/1767) 79 (a), shall not apply to article 26 (d) of new means of transport referred to in article for sale, when the means of transport carrying 72 (b) within the meaning of subparagraph (1) of section to another Member State.

Article 79 (j) (29.12.1995/1767), paragraph 79 (a) above, the profit margin on the sale of the goods to the difference between the consideration received and the purchase of the goods, unless otherwise provided for in § 79 k.
Imported by the taxable dealer in works of art, collectors ' items or antiques item purchase price within the meaning of subparagraph (1) is considered the taxable amount plus the tax provided for in Chapter 9 of the leg. The taxable dealer, referred to in article 79 (g) carried out by the art-object in the case of an intra-Community acquisition for the purposes of subparagraph (1) (a) the purchase price referred to in article 73 is considered the taxable amount, plus tax. (11.12.2002/1071)
If the purchase price of the goods is greater than the difference between the consideration received from the sale, the sale of the goods cannot be deducted from the remuneration paid to the other.

section 79 k (29.12.1995/1767) the profit margin of the taxable dealer may not use referred to in article 162 (a) tax the profit margin for the period. (7 August 2009/605)
The profit margin of the tax period is the tax period referred to in article 79 (a) sold on the procedure in the light of the goods which are the subject of the valuation of amounts and the procedure during the purchase prices of the goods covered by the blanket.
If the sum of the purchase price referred to in paragraph 2 is greater than the sum of the difference between the valuation of the goods sold, the light can be added to the following tax period in accordance with the procedure in this section of the purchase prices of the goods in the total.
If the purchase price of the goods, which is within the meaning of paragraph 2, the deduction of the tax period for the calculation of the profit margin, will be for purposes other than the sale of taxable edelleenmyytäväksi or if it applies to article 79 (j), or if the sales voucher was a tax referred to in article 79 (h) labelling, reduced the tax must be added to the profit margin.

Travel agency services (29.12.1995/1767) section 80 (29.12.1994/1486) When a tour operator sells its own name but on behalf of the other traders immediately of the traveller's goods and services to be provided, the organizer shall be deemed to be selling one service (travel agency).
The travel agent service tax on the basis of the proportion of the profit margin will be held without the tax. The profit margin is a travel agency service to the sale of the consideration received and the other traders immediately of the traveller, the difference in the purchase prices of the goods and services acquired. The purchase price includes the tax. (16 July 2010/686)
If the service or goods whose purchase price is reduced within the meaning of paragraph 2, the calculation of the profit margin, will be taken for any other purpose than the travel agent as a service for sale, minus the amount of the profit margin must be increased. (16 July 2010/686)

(29.12.1995/1767) 80 (a) section (29.12.1994/1486), expressed in the amount of money in foreign currency shall be converted into euro using the 15 or 16 at the time referred to in section, at the choice of the latest commercial bank by the taxable person, or of the European Central Bank selling rate published by the. However, the crucial point is the date of the invoice or the accumulation, if the tax will be applied on the basis of the rules set out in chapter 13 of the Bill or the accrual for the month. (29.06.2012/399)
The intra-Community acquisition of goods by the community in respect of the sale and a crucial point in time is the time of the settlement of the tax liability incurred in the next calendar month and day, or, if the buyer has received the goods provided the invoice or equivalent document in advance of that date, the billing date.

Article 81 When part of the goods or services on which VAT is deductible and the oikeuttavassa are sold, the tax base is the part of the amount referred to in article 73, which corresponds to the reduction in the proportion of use of the goods or services giving rise to the whole of the use made of the data.

82 section When goods or services are partly for their own use, the tax base is the part of the article 74 to 77 of the amount corresponding to the proportion of the size of your use of the goods or services.

83 section (29.12.1995/1767), section 83 has been repealed L:lla 29.12.1995/1767.
Chapter 8, section 84 of the tax position (30 November 2012/706), 24% of the taxable amount of the tax is to be performed, unless 85 or 85 (a) of the financial regulation, provides otherwise.

85 section (December 29/1780) from the sale of the following services, as well as the sale of the following goods, intra-Community acquisition, importation and transfer of tax warehousing is 14% of the taxable amount: (30 November 2012/706) 1) food, beverage and other substance intended for direct human consumption as such, man, as well as their raw material and the production of the spice or säilöttäessä, preservative, color and other additives (food);
2) restaurant and catering services, with the exception of the supplies of goods referred to in paragraph 3, paragraph 2;
3) and for use in the manufacture of compound feedingstuffs, as well as the raw materials for animal food and industrial waste materials to be used, as well as feed the fish (feed).
Pursuant to subsection 1 (1) a reduced rate of taxation does not apply to: 1) live animals;
2) water management in water;
3) of alcohol and alcoholic beverage referred to in tax law, alcoholic beverages and tobacco products; and 4) 85 (a) of section 6 of the goods referred to in and to be poisoned.

Article 85 (a) (19.12.1997/1265) sales of the following services, as well as the sale of the following goods, intra-Community acquisition, importation and transfer of tax warehousing is 10% of the taxable amount: (30 November 2012/706) 1);
2 accommodation in the facility, or the use of the port), the right to disclosure;
3) service, which will be given the opportunity to exercise the exercise thereof;
4) Theatre, circus, music and dance performances, film screenings, exhibitions, sporting events, amusement parks, zoos, museums, and other cultural and entertainment events and institutions access to payments;

5) Broadcasting Ltd's State television and radio Fund of Ålands Radio och TV Ab and the compensation received by the provincial Government of åland collection tv with pay-per-view revenue; (31 August 2012/492) 6) medicine Act (395/1987) intended for pharmaceutical, pharmaceutical law, article 22 and 22A, that points to the law referred to in the registration referred to in according to the condition attached to the only pharmacy, as well as the clinical nutrition and the excise duty on the product, as well as basic cream when they are eligible for compensation for health insurance (12/2004);
7);
8) newspapers and magazines for at least a month for tilattuina;
9), paragraph 79 (c) works of art, such as the importation of goods, however, only when the seller is the author or his successor in title, or occasionally other trader as provided for in article 79 (a) for a taxable dealer;
the association representing copyright holders of 10) by article 45, paragraph 1, sub-paragraph 3 – the copyright referred to in paragraph 5.
(Dec/1202) Under paragraph 1, for the purposes of paragraph 4, access to the payments is also considered as a theme-park ajolaitteiden and other similar devices using pääsymaksunluonteisia.
For the purposes of paragraph 7 of article 1 shall not be considered in the form of: 1) press and hold the or in a manner other than a manner comparable to the prepared publication;
2) season release; or 3) that contains the main ads.

Article 85 (b) (30 November 2012/706) by way of derogation from article 85 and article 85 (a), compensation in respect of the packaging and transport of materials and supplies are restored, run the tax is 24% of the taxable amount.
the importation of Goods which are in Chapter 9, section 86 of the tax obligation (29.12.1995/1767) the importation of goods the importation of the goods. Regarded as importation of the goods does not, however, be deemed to be an importation of goods that is in non-86 (a) in the situation referred to in article 163 to 165 of the code, the customs under the internal Community transit procedure provided for in article.

86 (a) section (29.12.1994/1486) to the place of importation of Goods in Finland, if the goods are in Finland, when it is imported into the community, unless otherwise provided for by paragraph 2.
If the product is applied to the customs territory of the community, one of those listed in paragraph 3 of the customs-approved treatment or use, or the place of importation of goods to the customs procedure, in Finland, in Finland, where the goods are at the end of the procedure.
The procedures referred to in paragraph 2 above are: 1) 50-53 of the code, the Customs temporary storage within the meaning of article;
2 the transfer of the goods to the Customs Code), as referred to in article 166 free warehouse or free zone, or
3) of the customs code, 98-113, as referred to in article 114 of the code, the customs warehousing procedure or the inward processing procedure under the suspension arrangements referred to in article;
4) as referred to in article 144 of the customs code, 137 – a temporary maahantuontimenettely completely free from duties; and 5) of the customs code, referred to in articles 91 to 97 of the external transit procedure.
What the above paragraph 2 shall also apply to the customs territory of the community, the goods will be imported into the Community from outside the area but the tax, which is set in accordance with article 163 to 165 of the code under the internal Community transit procedure, or to one of the procedures referred to in paragraphs 1 to 4. (29.12.1995/1767) 86 (b) of section (29.12.1994/1486) of the importation of the goods is liable to pay the tax to the customs code of the goods referred to in paragraph 4 of article 18. This shall also apply to the importation of the goods in the event of the holder which is out of the customs territory of the community in the tax area.
For the execution of the tax is responsible for, in addition to what provides it a 201-208 of the customs code, and in accordance with article 212 to 216 is liable to pay the customs debt is incurred.
Liable to pay the tax of goods in a customs auction is the buyer.

section 87 (29.12.1994/1486) settlement of the tax duty date is valid, what the customs debt is incurred from the date provided for in the customs code 201 to 208 and 212-216.

The importation of goods, the taxable amount under section 88 tax basis is article 28 to 36 of the code and the application of certain of the provisions of the Community customs code and Commission Regulation (EEC) no Regulation (EEC) No 2454/93 (implementing regulation) in accordance with article 141-181 customs value specified, unless otherwise provided for in this Act. (29.12.1994/1486)
Of goods in a customs auction of tax base is the auction price of the goods.

89 section (29.12.1994/1486) from the media and the computer-stored in the standard program, the tax is based on the media, and the total value of the program stored in the computer.
When the importer is other than a trader or an entitled person, the media and the computer stored in a special programme with the tax base is the total value of your instrument, and special software. (27.6.2014/505)
L:lla 505/2014 modified 2 entered into force 1.1.2015. The previous wording is: other than the seller or supplier is the importer of the media and the computer-stored in the special tax is based on the total value of your instrument, and special software.

Article 90 (29.12.1994/1486) outside the community under repair, manufacture, or otherwise, for the present, as well as for repair of the goods exported in place of the imported goods, the taxable amount shall be the same grade from the repair, processing or the amount of the costs, as well as other costs and shipping the goods, the value of the parts of the goods that have been entered outside the community. The rule does not apply if the goods have been sold without tax deducted in Finland outside the community, or if the goods have been sold to oikeuttavassa outside the community. (29.12.1995/1767)
What provides in place of imported goods exported outside the community in for repair of a similar quality of the taxable goods, shall also apply where the defective goods have been exported from the community, destroyed or disposed of to the State authority for expenses without prior to its place in the accounts of customs duties on imported goods.

section 91 (29.12.1995/1767) the taxable amount will be included in the transport, loading, unloading and insurance costs, as well as other costs related to the contract of carriage in accordance with the importation of the first in Finland to its destination in its original form.
If the origin of the settlement of the tax liability at the time it is known that the goods are transported to a destination in another area of the community, however, will be included in the taxable amount, the cost of this destination.

92 section (29.12.1994/1486), section 92 is repealed L:lla 29.12.1994/1486.

section 93 (29.12.1994/1486) the taxable amount will be included in the context of the clearance of the goods imported to the State or to the community taxes, duties, levies and charges, excluding the VAT. Also to be included in the taxable amount in taxes and other payments to outside of Finland. The rule does not apply to the goods in the Customs auction.

93 (a) section (29.12.1995/1767) imported goods are also included in the taxable amount in respect of the taxable value of services, which is under section 72 (h) pursuant to paragraph 5 and sold without tax.
If the imported goods under section 72 (h) pursuant to paragraph 3, without tax, the taxable amount shall be the last sold such goods to the value of the sales tax base added to this after the sale of the taxable value of the services referred to in subparagraph (1).

The reference was made in article 94 exemptions from import Tax-free importation of goods for the following: 1) mother's milk, human blood and human organs and human tissue;
2) electricity, natural gas network, or connected to provide the gas, the gas tank of the ship the natural gas network or to enter in the upstream gas pipeline gas as well as heating and cooling through the network to provide the heat and cooling energy; (30.12.2010/1392) 3 – 4 sections have been repealed L:lla 16.12.1994/1218.
5), paragraph 43 (b) investment gold; (8.10.1999/940) 6 paragraph repealed by L:lla Dec/1202.
7) 56 section of newspaper and magazine editions; (October 29, 2004/935) 8), when the importer has the Central Bank; (29.12.1994/1486) 9) 58 water referred to in subparagraph (1) of article 70 of the ships and of the aircraft referred to in paragraph 6, spare parts and accessories; (24.6.1999/763) 10) section 59 of the banknotes and coins referred to in paragraph 1; (October 29, 2004/935) 11) as referred to in paragraph 3 of article 36 of dentures; (29.12.1994/1486) 12) on the establishment of a Community system of reliefs from customs duty Council Regulation (EC) No 1782/2003 1186/2009 (relief) 3 – article 22, in article 54 to 56, 59, 60 and 65 thereof, article 74 to 103, 106-113, as well as (II) on the basis of the articles referred to in paragraph 43 (B) of the annex to the duty-free goods; (16 July 2010/686) 13) a foreign air carrier to be used in the operation of international air transport, land and safety equipment, teaching tools and the spare parts and accessories, as well as documents and forms; (29.12.1994/1486) 14) according to article 25-27 of the regulation of reliefs from customs duty free goods, cigarettes, cigarillos, cigars, smoking tobacco, alcohol and alcoholic beverages, with the exception of, subject to the following additional restrictions: (a) not more than 500 g of coffee or 200) grams of coffee extracts and essences;
(b) not more than 100 g of tea or 40) grams of tea extracts and essences;

(22 December 2009/1359) 15) according to article 53 of the regulation of reliefs from customs duty free goods, provided that the goods have been received for free and that they are intended for public education and scientific research in the institutions or authorities approved by the private establishments engaged in such activities; (22 December 2009/1359) 15) according to article 104 of the regulation of reliefs from customs duty free goods, if they are brought into the free public authorities, communities or organizations; (22 December 2009/1359), the relief under article 17 of Regulation 105), duty-free goods, if the consideration paid is included in the taxable amount on importation of the goods transported; (22 December 2009/1359) 18) in accordance with article 185 to 187 of the customs code, duty-free goods, provided that the goods are not sold without tax deducted from outside the community, or the goods that have been in use in Finland, oikeuttavassa outside the community; (29.12.1994/1486) 19) according to article 188 of the customs code, duty-free goods, provided that the goods are not sold before their importation; (29.12.1994/1486) 20) of the Customs Act (1466/97) according to section 10 of the duty-free goods; (29.12.1994/1486) 21) of the Customs Act, section 9 of the duty-free goods referred to in paragraph 1 to 3 and the goods referred to in the said article; (24.6.1999/763) 22) referred to in article 129 of the European Union or the European Atomic Energy Community, of the goods for official use by the body under the conditions and restrictions, which have been laid down in the Protocol referred to in section 129 or the importation of the goods in the contract, provided that the value of the tax base, plus the tax share would be at least $ 80; (30.12.2010/1370) 23) 129 (b) referred to in article maahantuomat of the international organization and its staff the goods under the conditions and restrictions, which have been laid down in the Treaty establishing the organization or the host country agreement, provided that the import tax, plus the value added tax on the basis of the leg should be at least 170 euros; the Ministry of Foreign Affairs confirms whether the applicant or the applicant's host country agreement for the establishment, on the basis of the intended purpose of the goods and the legal position of verottomuuteen; (30.12.2010/1370), the total value of the goods, which is 24) not exceeding 22 euro, tobacco products, alcohol, alcoholic beverages and perfumes. (30.12.2010/1370)
What the first paragraph shall also apply to the customs territory of the community, the goods will be imported into the Community from outside the area but the tax, which would be duty free, if it's coming from outside the customs territory. (29.12.1995/1767), 94 (a) section (30.12.2010/1370) Tax-free is the media and the importation of computer-stored in the special software, when an importer is a trader or an entitled person.

94 (b) section (29.12.1994/1486) to the Tax-free importation of goods the import of the goods, if a transport is to end in another Member State and if the trade is a community of sales tax and an importer is a trader.
When the import section follows the 72 (b), or (6) for the remission of tax on the importation of the sales by the community, on condition that the importer at the time of import: 1) indicated to him in Finland, the amount of the value added tax identification number;
2) indicated to the buyer in another Member State, the amount of the value added tax identification number, or the importer of the goods are transferred to your value added tax identification number in the Member State of arrival of the transport; and 3) on request, provided evidence that the imported goods are dispatched or transported to another Member State.
(30.12.2010/1370) section 95 (28 November 2008/737) may be imported into the Community from outside Finland passenger goods which are carried away in the personal tax-to a maximum of 95 (a) – (e) the maximum amounts laid down in article 95. Remission of tax shall be subject to the import.
Imports shall not be regarded as in the nature of trade if it is: 1) the imports are of an occasional nature;
2) is included in the personal or family use of the passenger, or alone as a gift; the nature and quantity of the goods, and (3)) are such that they cannot be considered as goods imported for commercial purposes.
Personal luggage shall be regarded as the luggage which a traveller is able to present to the Customs authorities upon arrival in Finland. Also be considered as personal luggage which the passenger will not be able to submit to the customs authority at a later date if you produce a declaration that the company was in charge of the passenger at the time of the departure from registered these goods involved in conveying him.

section 95 (a) (28 November 2008/737), without tax, under section 95 of the tobacco products imported into the maximum of: 1) 200 cigarettes;
2) 100 cigarillos;
3) 50 cigars; or 4) 250 grams of smoking tobacco.
Without tax allowed to bring more than one type of tobacco product referred to in subparagraph (1), if the levels are the percentages of a subsidy of a maximum of 100%.
Children under 18 years of age are not allowed in the tobacco products tax free.
Cigarillos are considered cigars, up to a maximum weight of 3 grams each.

section 95 (b) (28 November 2008/737) in accordance with article 95 of the passenger may be imported without tax non-carbonated wine 4 litres and a maximum of 16 litres of beer.
In addition, the passenger may be imported without tax: 1) liter of alcohol or alcoholic drinks with an alcohol content of more than 22% vol.; or 2) 2 litres of alcohol or alcoholic drinks with an alcohol content not exceeding 22% vol.
Tax may be introduced, as well as those referred to in paragraph 2, subsection 2, paragraph 1, provided that the levels are the percentages of a subsidy of a maximum of 100%.

section 95 (c) (28 November 2008/737), without tax allowed under section 95 to motor vehicle fuel contained in the normal fuel and for each motor vehicle not exceeding 10 litres contained in a portable container such a vehicle, in the case of the fuel.

Article 95 (d) (28 November 2008/737) other goods like alcohol, alcoholic drinks, 95 (a) in the section of the motor vehicles, tobacco products and fuel will get 95 of the import tax to a maximum of EUR 300. If a passenger has arrived by air or sea other than recreational use in the air or the water on board, however, the tax, the maximum value of imports is 430 euros.
The values referred to in subparagraph (1) above, will not be included in the value of the following goods: 1) the passenger's personal baggage by temporarily;
2 the final again by a passenger in the interim) personal baggage;
3) required the passenger personally.
Air and water vessel within the meaning of subparagraph (1) is the theme in use, when its owner, or the owner to use it for non-commercial purposes. Commercial purposes include, in particular, for the purposes of public authorities for consideration or for the transport of persons or goods or the provision of services.
If the value of the goods to be imported, provided for in paragraph 1, exceeds the value of an individual item cannot be split up to the price, and linked to a contribution.

95 (e) section (28 November 2008/737) and a third country, or between a professional staff member of the vehicle may be imported into the työmatkoiltaan of the goods pursuant to article 95 diesel 95 (a) of the number of calendar months, which – according to section 95 (d) can be obtained at once to import tax free.
Remission of tax shall be subject, in addition, that the importer of the goods means the bringing of the customs. The adoption of the provisions of the customs tariff to provide more accurate, the form and content of the book. (21.12.2012 read/962)
By way of derogation from paragraph 1, the means of transport, inland transportation, members of staff may be imported into the calendar month 95 (d) the goods referred to in article 430 of the value of the euro, provided that the value of the goods imported at one time does not exceed 300 euros.

the importation of the goods under section 96 is tax-free, if tax-exempt status at the time of entry into force of this law, Finland has been agreed by a binding agreement with a foreign State.

97-99, section 97 to 99 of the section has been repealed L:lla 16.12.1994/1218.

The specific provisions of article 100 (29.12.1994/1486) non-refundable value added tax within the meaning of the customs code for the repayment or remission of the duties, and not a decision the complaint, if the imported goods tax pursuant to the provisions of Chapter 10 of that law could not be reduced, or 122, 130 or 131 of the code to get a refund.

section 101 (29.12.1994/1486) of the importation of the goods in respect of value added tax does not apply to the provisions relating to customs duty, unless this Act expressly governed.
The importation of the goods, the return of the collection of the tax, as well as more on the procedure and back, a deferral of the payment of the tax, tax, tax and fee in the second error, appeals, as well as the confidentiality of the information and the receipt of the transmission of data subject to confidentiality, and it is, unless otherwise provided for in this Act, including, where appropriate, in effect, what the duty provided for in the customs legislation. (21.12.2012 read a/877)
The customs legislation provides for imports of goods in the customs territory of the community, as well as the transfer of the formalities for temporary storage in a free zone, free warehouse or under the customs warehousing procedure or setting, under the inward processing procedure under the suspension arrangements or from the system of temporary admission full duties, shall also apply to the customs territory of the community, but from outside the Community to the territory of the Community tax tax imported goods. (29.12.1995/1767) section 101 (a) (29.12.1994/1486)


If currency conversion is necessary for the determination of the taxable amount on importation of goods, is subject to the same conversion rate as the imported goods in determining the customs value under section 87 of this Act, at the time referred to.

section 101 (b) (25 March/267) of the importation of goods for VAT purposes, the smallest portable or recover the amount of the tax which is 5 euros.
What are the in subparagraph (1) shall not apply to the Regulation (1543/94) in the circumstances referred to in paragraph 2.
Chapter 10, section 102 of the tax to be deducted on the general right of deduction the taxable person shall be entitled to deduct from the taxable business activity: 1) tax payable on goods or services from another taxable person, or a purchase tax of 8 (a) and 8 (d), or on the basis of article 9 of the tax; (27.6.2014/521)
L:lla 507/2014 modified (1) 1.1.2015 came into force. The previous wording is: 1) tax payable on goods or services from another taxable person, or a purchase tax of 8 (a) and 8 (c), or on the basis of article 9 of the tax; (16 July 2010/686) 2) import tax for the goods;
for the intra-Community acquisition tax of 3);
(4) has been revoked for three days from January/L:lla 6.
5) for the goods referred to in article 72 (l) transfer to the storage procedure. (29.12.1995/1767)
(29.12.1994/1486) Disregarding the business means that according to this law the tax obligation to the seller of the goods or service to the cause.
With the acquisition of the tax referred to in subparagraph (1) for the purposes of this Act. (29.12.1995/1767) 4 is repealed by L:lla 29.12.1995/1767.

section 102 (a) (29.12.1995/1767) under section 102 (1) and (3) the reduction referred to in the law is subject to the condition that the taxable person shall be issued by the seller for the distilled product or service in respect of 209 209 (e) and (f) of the invoice or other document serving as invoice a voucher. In the case of 209 (a) of section 209, the invoice must be the situation referred to in (e) the Member State of establishment of the seller to comply with the provisions of the corresponding. (29.06.2012/399)
In the case of a purchase (2) (a), 8 (a) to 8 (d), or under section 9 of the tax, or the reduction of the tax on the raising of the community, shall be subject to, in addition, that the taxpayer has complied with the notification obligation provided for in article 162, or that the tax is imposed. If the taxable person referred to in subparagraph (1) may not be a seller, the right of deduction, a taxable person is required in the voucher, indicating, where applicable, by the 209 (e) the information referred to in subparagraph (1) of section as well as the tax on the purchase or the intra-Community acquisition and the tax rate. (27.6.2014/521)
L:lla 507/2014 modified 2 entered into force 1.1.2015. The previous wording: in the case of a purchase (2) (a), 8 (a) and 8 (c), or under section 9 of the intra-Community acquisition tax or reducing tax, in addition to the right to deduct is subject to, that the taxable person has fulfilled the obligations laid down in article 162, or that the tax is imposed. If the taxable person referred to in subparagraph (1) may not be a seller, the right of deduction, a taxable person is required in the voucher, indicating, where applicable, by the 209 (e) the information referred to in subparagraph (1) of section as well as the tax on the purchase or the intra-Community acquisition and the tax rate. (29.06.2012/399)
The right to tax imported goods is subject to the condition that the importer, the Customs decision and related documents.

section 102 (b) (9 January 2009/6) 102 (b) of section L:lla is repealed for three days from January/6.

102 (c) of section (on 25 April 2003/325) of the above article 102 referred to in paragraph 5, the tax reduction is subject to the condition that the taxable person is the calculation of the tax base. The taxable person must also be in section 102 (a) of the documents referred to in section 72 of the taxable amount: (1) or (2) under which sales, imports and intra-Community acquisitions.

The reductions in construction services, section 103 (23 November 2007/1061) by a taxable person shall be entitled to deduct from the taxable business for any property or service to the construction of the tax, which is the property of the construction services 31, 31 (a), or article 33 be due if the property had been taken before the donation to the donor.
The right to deduct is subject to donor by donor, the amount of the tax to the transferee.

section 104 of 104 to 105-105 is repealed on 23 November 2007, L:lla/1061.

Section 106 (23 November 2007/1061) If the property owner seeks to be a taxable person within the meaning of section 30 of the Act, he may be 11 instead of the deduction referred to in chapter 102 and 103 of the revision of the article to make the reduction referred to in the property for the purpose of dealing with the property, services, or goods, or for the purposes of reducing the prior to making an application in the construction services carried out. Is subject to the condition that the holder of the property to be a taxable person has, within six months of the introduction of the property.
The right to deduct provided for in subparagraph (1) above applies only to real estate new construction and perusparantamista.
If a property owner seeks to be a taxable person within the meaning of section 30 of the Act, he is considered in the context of the revision of the deductible proportion referred to in Chapter 11, have used the property, which he has acquired or of which the construction of the service he has bought or made the donation for an intended purpose. Is subject to the condition that the holder of the property to be a taxable person has, within a period of six months, when he has taken over the property.

107 – 109 – article 109 has been revoked under section 107 L:lla 16.12.1994/1218.

Other erityisvähennykset section 110 (29.12.1994/1486) 110 section has been repealed L:lla 29.12.1994/1486.

Article 111 the taxable person shall be entitled to make the deduction referred to in article 102 of the energy purchased the asset even when the charge is included in the price of the property rent or barter. However, only the owner of the property will be reduced or the holder from buying energy for an asset, or the equivalent of the amount of fuel duty.
The right to deduct is subject to the seller to the buyer by the seller from buying energy for the asset or the amount of fuel tax. section 112 (on 25 April 2003/325), where a taxable person having an use other use of the goods, he shall be entitled to deduct from the tax for the purchase of the goods or in the sale contract to manufacture his own use of the tax. If the supply of the goods to the likely price is lower than the original purchase price or the value of the corresponding tax, discount, however, must not be reduced. (29.12.1994/1486)
At the beginning of the business of the taxable person shall be entitled to make a taxable supply of the taxable new or used in the goods they manufacture an purpose the deduction referred to in subparagraph (1).
The reduction referred to in paragraph (1) or (2) shall not be made on the property. (on 25 April 2003/325)
Paragraphs 1 and 2 shall also apply to the rest of the Act provides for the goods to the service as the construction service. (on 25 April 2003/325)
The right of deduction, a taxable person is required at the time, on behalf of the vähennyskelpoiseen the introduction of the voucher. In addition, the award has been made by a taxable person of goods or services, or in the case of goods imported by a 102 (a), shall apply. (on 25 April 2003/325) section 113 (29.12.1995/1767) rental service for the specified purposes, the importation of goods by the buyer shall be entitled to deduct from the rent tax, if he is required to carry out the tax on the goods on the basis of article 9 of the hiring.

A reduction of restrictions on the right of deduction, section 114 shall not be made after the purchase of the following goods and services: 1) a taxable person or of his staff residence, lastentarhana, hobby or leisure a place to be used for real estate, as well as the goods and services or relating to the use of;
2) a taxable person or of his staff for an apartment and a job at the transport between goods and services;
3 the goods and services to be used for the purpose of representation);
4 paragraph repealed by the L:lla 4/29/2011/417.
5) passenger cars, motorcycles, travel trailers, open-plan, principally for pleasure or sports vessels and aircraft, with a maximum authorized mass of which does not exceed 1 550 kg of origin, as well as the goods and services or their use. (29.12.1994/1486)
The reduction referred to in paragraph 5 of the law of limitation does not apply to the vehicle chassis, which have been acquired for sale, hire, or to be used for professional transport of persons, or the driving instruction, and a passenger car, which must be purchased exclusively from an.
What is mentioned above in paragraph 5, subparagraph 1 and subparagraph 2 provides for a passenger car, also apply to the kaksikäyttöautoon. (treated as an objection/962)
Kaksikäyttöautona is considered as a vehicle of category N1, which is equipped with a driver's seat, and this in addition to the other seats or the seats next to the mount, with the exception of prior to April 1, 2009 the car tax (1482/1994) in accordance with article 24 of the temporary use of the courts, or before 30 September 1998, in accordance with the road traffic provisions in force in the package car approved. (30.12.2010/1370), section 114 a (29.12.1994/1486), the tour operator shall not make a deduction for the benefit of section 80 of the passengers immediately to make: (1) the supply of services and works referred to in the remainder of the goods declared.

115 section (29.12.1995/1767)


The goods will not be allowed to do the reduction referred to in article 102, if the seller has for sale the procedure referred to in article 79 (a).
The taxable dealer may not lead to a reduction in maahantuomastaan works of art, collectors ' items or antiques item or of the commodity they carry out the work of art, if he apply to the sale of goods, the procedure referred to in article 79 (a). (11.12.2002/1071) section 116 of the State is not allowed to make purchases.

The sharing of the right to deduct under section 117 product or service in respect of which the taxable person has acquired or taken only part of an introduction, a reduction can be done only in so far as the goods or services are used for this purpose.

Adjustment of the deduction under section 118 (29.12.1994/1486) If the buyer is credited under section 78 (1) or (3) or 78 (a) the quantities referred to in article, the tax is eliminated.
Chapter 11 (23 November 2007/1061) revision of the real estate investment, real estate investment, section 119 (23 November 2007/1061) real estate investment means real estate new construction or the purchase or construction of the associated with the service in Reno there. Real estate investment in the acquisition of the property, which includes a donation has been applied under section 31 (1) or section 33.

The review of the cause of the situations in section 120 (23 November 2007/1088), a reduction of the tax on real estate investment when: 1) the real estate investment has been carried out in whole or in part an on purpose and the use of the property is changed to the use of which it is a right to share in relation to the original purpose;
2) real estate investment has been carried out in whole or in part for any purpose other than the purpose and the use of an property changes so that the reduction in the proportion of use giving rise to in relation to the original purpose;
3 the assets of the real estate will be removed by the real estate business) permanently for any purpose other than for business use, if a real estate investment has been carried out in whole or in part an;
4) real estate investment is disposed of, if the property received in whole or in part an purpose, and 121 (e) to (g) of section does not provide otherwise;
5) tax liability shall cease if the taxable person over at the left-over the property subject to the real estate investment has been carried out in whole or in part an purpose.
The revision is subject to the condition that the trader is in completed real estate investment for business purposes, or that the real estate investment company.
The review will not be performed when the property is destroyed or when it is lit or otherwise, in such a way that it can no longer be used.

Article 121 (23 November 2007/1061) article 120 shall also apply to the holder of a real estate investment real estate license tax deduction.
The holder of the right to use the property to verify the reduction of the tax on real estate investment under section 120 on the conditions laid down in paragraph 4, even if, when the license expires, subject to this article, or as otherwise provided in section 121 (f).
What (2) shall apply in relation to a real estate licensee to acquire or to carry out the Reno there only if he receives compensation.

Amendment of section 121 (a) season (23 November 2007/1088), a reduction of the tax on real estate investment will be checked only if the intended use of the property changes or property will be handed over within the meaning of section 120 or 121 in a manner during the period of review.
The review period is ten years from the beginning of the calendar year during which the new construction or Reno there joined the construction of the service must have been completed or, if the property has been disposed of under section 31 (1) or section 33 construction following the completion of the service, the property is received. The review period does not, however, include the completion of the construction of the service or the receipt of the previous calendar year, the part of the property.

Beginning of the period to which the purpose of the changes to the article 121 (b) of the amendment (23 November 2007/1061) If for any purpose other than the purpose of the subject of an investment in real estate had been in the real estate will be taken before the beginning of the period to which the purpose of an amendment, the trader can adjust the real estate investment for the purpose of the change from the previous period to settle tax as originally intended for the real estate would be an.
If the purpose of an investment under the real estate of real estate will be taken for any other purpose before the start of the review period, the trader is a real estate investment for the correct use of the purpose of the change in the tax period to settle as the property would have originally been intended for purposes other than an introduction.

Calculation of section 121 (c) of the amendment (23 November 2007/1061) use of the property changes, the reduction of the tax on real estate investment is reviewed annually for each of the calendar year, the period covered by that amendment (Amendment). The year of the first amendment is considered in section 121 (a) referred to in subsection after the completion of the construction of the service or real estate, the receiving part of the calendar year.
In the context of the transfer of the property, at the end of the tax liability and the removal of fixed assets in real estate investment in the real estate business on the tax reduction will be checked at one time throughout the remainder of the review period. In this case, the remainder of the amendment shall be deemed to be the property of the season other than the reduction in the time oikeuttavassa.

121 (d) section (23 November 2007/1061) annually review the quantity of 1/10 of that part of the acquisition of tax referred to in paragraph 2, which corresponds to the reduction in the use of the claim giving rise to the amendment of the original and the reduction in the proportion of the difference between the use of the claim giving rise to.
Purchase tax is calculated on the basis of the review, which is: 1) of new construction or the construction of service tax on non-resident purchased Reno there;
2) of new construction or Reno there that joined in the construction carried out in the service tax or tax, which would have been carried out, if the service should be carried out for purposes other than an introduction;
in respect of the donor of the property acquired in 3) under section 31 (1) or under section 33 to be carried out;
4) of new construction or the construction of the service to be installed on the acquired Reno there, imported, manufactured or transferred tax on the goods themselves, or the tax that would have been carried out, if the goods to be manufactured or transferred for any purpose other than an introduction.

A review of the law and of the obligation to transfer section-121 (e) (23 November 2007/1061) on the supply of the property to the donor the right and the duty to check the reduction of the tax on real estate investment are transferred to the transferee, provided that: 1) the transferor is a trader or the right of the check or-duty was originally born in or for which it has been passed;
2) the transferee acquires the property for business purposes, or to the successor in title is a municipality in the State; and 3) in the context of the transfer of the transferor and transferee are not fit for the run.

Article 121 (f) (23 November 2007/1061) If a real estate licensee to disclose the use of their rights, the right of the holder of the right and the duty to check the reduction of the tax on real estate investment are transferred to the transferee under the conditions laid down in article 121 (e).
When a real estate license expires, the holder of the right shall be considered to review the law and the obligation for the purposes of the provisions concerning the transition of the transferring-in access privileges to the holder of the license to retransmit the property.

section 121 g (23 November 2007/1061) where the trader is related to article 13 (a) of the tax liability within the meaning of the group, the right and the duty to check the reduction of the tax on real estate investment are transferred to the group.
If the trader is different from the purpose of section 13 (a) of the tax liability of the supplier for the purchase of the real estate investment group, the tax deduction that is included in the amendment the right and the obligation to move the group to the trader.
The right referred to in paragraph 1 and 2 shall apply mutatis mutandis to the transfer, what 121 (h) to (k) and 209 (k) – 209 m. (29.06.2012/399) section 121 h (23 November 2007/1061) When checking the right and the obligation to move to the transferee, the transferor does not check the result of the disposal of tax reduction, unless otherwise provided for in the third paragraph.
A review of the law and the obligation to carry out the review of the transition from the transferee of the transferor, their use on the basis of the changes that have taken place in his administration at the time, and the assignee, on the basis of changes in the then, unless otherwise provided for in the third paragraph. For the calculation of the amount that you want to check the donor having a mind of its own management of their contribution to the review of the year and the successor-for this post.

Amendment of the duty and the right-moving the transferee, that is not at the time of the transfer was marked with an, in the context of the transfer of the revision of the single donor run times the size of the remaining period of the transferee instead of from the amendment. In this case, the remainder of the amendment shall be deemed to be the property of the season other than the reduction in the time oikeuttavassa.

121 i section (29.06.2012/399) When checking the right and the obligation to move and the donor is not given in the survey referred to in article 209 (k) or has given a false information in the report, as a result of which the transferee the transferee for the taxation should be adjusted to the detriment of, the donor shall be carried out in the resulting amendments or correct the quantities of things instead of the transferee.
After the amendment the right and the obligation to move and you later change the taxation of the donor, so that, as a result of the transferee for the taxation should be adjusted to the detriment of the transferee, the transferor shall be carried out in the resulting amendments or correct the quantities of things rather than the transferee, if the grantor has not announced a change in the taxation of the transferee, in the report referred to in article 209 (k).

At one time, an adjustment of the amendment carried out 121 j. section (23 November 2007/1061) where the trader, which at the end of the tax obligation to continue the business, shall be entered in the later review during an, he or she can be adjusted as a result of the end of the property tax obligation to the purposes of the amendment, which is paid to the Government.
An assignee or transferee who is not at the time of the transfer was not inscribed on the register but which shall appear on the later amendment, at the end of the tax liability of the donor, or to adjust the 121 (h) on the basis of section 3 of the amendment, if the amendment were carried out by the right and the obligation to have moved her amendment during the season and it is not possible to adjust at an earlier stage.

section 121 k (23 November 2007/1061) The adjustment referred to in article 121 (j) are carried out in such a way that: 1) 121 (j) the trader referred to in subparagraph (1) of section to reduce the amendment, in so far as it is directed against his tax, from which he will be marked again an amendment, and subsequent period;
2) article 121 (j) for the successor to reduce donor as an amendment to the tax in so far as it is carried out by the amendment by the date on which an assignee to receive property or from which the previously unregistered the successor in title shall be entered in the register, and the subsequent review period.
The trader or the date specified in subparagraph (1), the review of the successor in title to perform during the transfer of the property's purpose or the general revision of the rules.
Chapter 12 of the tax to non-taxable Foreign traders under section 122 (22 December 2009/1359) with a foreign supplier is entitled to receive a reimbursement for the purchase of goods or services included in the sales tax, if he does not have a place in Finland, where he runs a business transaction, and if he does not carry on business in Finland, in the form of the sale of goods and services other than: 1) for sale, with the buyer is an 8 (a) and 8 (d), or under section 9 of the taxable person, or where the buyer is a State; and (27.6.2014/507) L:lla 507/2014 modified (1) 1.1.2015 came into force. The previous wording is: 1), with the purchaser is an 8 (a) and 8 (c), or under section 9 of the taxable person, or where the buyer is a State; and (16 July 2010/686) 2) shuttle services and the sale of non-core services, who is 71, 72 (d), or under section 72 (h) tax free.
The tax will be refunded to the extent that the supply is related to the alien: 1) activities abroad, which would have resulted in a tax obligation or justify the return referred to in section 131, if activities should be carried out in Finland; or 2) in Finland to 1 of the sale referred to in (1) or (2).
The right of return applies only to tax, pursuant to the provisions of Chapter 10, which could have been reduced if the alien would have been accountable to the taxpayer.
However, there is no right to a refund with a foreign supplier when it comes to article 8 c of the supply of services referred to in, and he is a buyer of these services by a taxable person 8 (c), or on the basis of article 9. (16 July 2010/686) 122 (a) of section (22 December 2009/1359), as referred to in subparagraph (1) of section 122 with a foreign supplier is entitled to a reimbursement of the supply referred to in section 131 (a) tax, if the acquisition of the goods or services associated with the alien abroad to engage in any activity that would justify the return referred to in section 131 (a), if the activity should be carried out in Finland.

section 123 (22 December 2009/1359) return is subject to the condition that the trader has acquired the goods or services for the disposal, transactions in respect of transactions.
If the trader is established both transactions in respect of which that 17(5), he gets to 122 and 122 (a) include any accessories that belong under the section of the tax is deductible, and for transactions in respect of which the maximum. Deductible shall be determined in respect of a trader established in another Member State, the common system of value added tax under Council Directive 2006/112/EC (the VAT directive), in accordance with the law of the country where on the basis of article 173.
Sijoittautumisvaltiolla shall mean the State in which the supplier has established his business or has a fixed establishment from which business transactions are carried out. (27.6.2014/505)
L:lla 505/2014 amended 3 subsection came into force 1.1.2015. The previous wording: Sijoittautumisvaltiolla shall mean the State in which the supplier is domiciled, or has a fixed establishment from which business transactions are carried out.

section 124 (29.12.1994/1486) 124 section has been repealed L:lla 29.12.1994/1486.

section 125 (22 December 2009/1359) 125 section was repealed on 22 December 2009 the L:lla/1359.

section 126 (22 December 2009/1359) if the refund application relates to the whole of a calendar year or the balance, a refund will not be paid if the amount is less than $ 50. Otherwise, a refund will not be paid if the amount is less than EUR 400.

Diplomatic contracts (29.12.1995/1767), section 127 (29.12.1995/1767) Due to the diplomatic in Finland and the rest of the mission are in the same position as well as the return of the application to the Office of Consul sent to return the official use of the purchased goods and services tax.
Due to the diplomatic representative in Finland and in return of the application sent the Consul can be reset to the purchase of goods and services tax, when goods or services are purchased from the diplomatic representative or consular official or sent to his household belonging to the family's personal use.
The return is subject to the condition that the purchase price of the individual goods or services subject to tax at least 170 euros. (26 October 2001/915), the application for repayment shall be made under section 128 to the Ministry of taxes, calendar quarter, and no later than one year after the date of payment of the invoice you want to attach to the application. The Ministry of Foreign Affairs confirms whether the applicant has the status of the applicant as well as the reciprocity, the intended purpose of the goods or services on the basis of the right to a refund. The conditions for the return of the tax administration to check the other and to restore the tax. (11 June 2010/529)
The amount of information to be included in the tax administration further to the application and to the application, which shall be annexed to the documents. (11 June 2010/529)
If the tax is recovered by too much, the amount of the tax which may be too much for a returned to reduce the amount of tax that you want to restore later. (29.12.1995/1767)
A decision under this section may not be appealing to the appeal. (29.12.1995/1767)

The European Union (30.12.2010/1370), section 129 (30.12.2010/1370) in Finland to the European Union or the European Atomic Energy Community, the body which is the subject of the European Union, the Protocol on the privileges and exemptions for the Protocol of 8 April 1965, are returned to Finland for the purchase of goods and services purchased from the tax.
The return referred to in subparagraph (1) above is subject to the condition that the goods or services are acquired for official use and that it has a taxable purchase price is at least $ 80. In the case referred to in subparagraph (1) shall apply to a refund otherwise in the Protocol and the agreement on the implementation of the host country of the limits and conditions agreed in the contract, or.
The tax will be refunded to the tax administration of one quarter of the calendar year on the basis of an application.

129 (a) section (30.12.2010/1370), the European Union will be returned to the European Union and Finland, on the order of a public or private community, the agreement on the basis of the cooperation agreement on research or from Finland purchased goods and services, as well as the purchase of imported goods tax.

The tax will be refunded as referred to in sub-section 1, in so far as the European Union to finance the acquisition, and the buyer is not entitled to deduct under Chapter 10 of the purchase tax or to get it under section 122 or 131 return. The return is subject to the condition that the purchase price of the goods or services subject to tax or import tax base, plus the value added tax of not less than $ 80.
The tax will be refunded to the tax administration of one quarter of the calendar year on the basis of an application.

The rest of the International Organization (30.12.2010/1370), section 129 (b) (30.12.2010/1370) in Finland, the Finnish tunnustamalle the rest of the international organization as referred to in section 129 and the staff returned to Finland for the purchase of goods and services purchased, tax, if this has been agreed in the Treaty of the establishment or the host country.
The return referred to in subparagraph (1) above is subject to the condition that the purchase price of the goods or services subject to tax at least 170 euros. In addition to the Treaty establishing the organization or return to apply host country restrictions and conditions agreed in the contract.
The application is a quarter of a calendar year, the Ministry of Foreign Affairs. The Ministry of Foreign Affairs confirms whether the applicant or the host country agreement, the Treaty establishing the applicant's status, as well as on the basis of the intended purpose of the goods or services the right to repayment. The conditions for the return of the tax administration to check the other and to restore the tax.

The municipalities section has the right to a reimbursement of 130 for the purchase of the tax referred to in Chapter 10, which included no reduction may be made or which may not be the refund referred to in article 131. Recovery may also be referred to in subparagraph (1) of section 79 of the aid or assistance from tax. (27.5.1994/377)
The tax return referred to in subparagraph (1) does not apply to, which includes private consumption, 114 or 114 (a) of any of the uses referred to in the purchase of, or for the operation of the Protocol annexed to the purchase of a real estate rental. (29.12.1994/1486) 3 is repealed on 21 December 2001, L:lla/1457.
The tax administration shall be informed of the calendar year, the total number of tax refund claims under paragraph 1 not later than by the end of the second month following that calendar year, to the extent that the information has not been previously reported. Ilmoitettavasta the amount is deductible pursuant to the third paragraph of article 6 of the calendar year. (30.12.2010/1370), 130 (a) section (21 December 2001/1457) is entitled to receive a reimbursement of the amount of deferred tax on the following goods and services: the intermediary obtained 1) article 34 referred to the provision of health care and the treatment referred to in that law-related services and goods, as well as 36 of the services referred to in paragraphs 1 to 4 and articles;
37, paragraph 2) social welfare-related services, or goods.
The community has the right to have the return referred to in subsection 1, the activities of the operator for support or assistance.
Deferred tax is 5% of the purchase price of the service or the goods, imported goods, the taxable amount of the aid referred to in Chapter 9, or the amount of the subsidy.
A refund is not to get: 1) to the support from the purchases and or assistance;
2 on the basis of the employment relationship).
The tax administration shall be informed of the calendar year, and (2) of the total number of deferred taxes under a reimbursement of claims no later than by the end of the second month following that calendar year, to the extent that the information has not been previously reported. (11 June 2010/529)

The activities of companies engaged in foreign trade and tax section 131 (29.12.1994/1486) the trader has the right to a reimbursement of a tax for the purchase of goods or services, if the purchase is related to: 1), which does not run the tax under section 56 and 58, section 59 (4), 70, 71, 70, 72, 72 (b), (a) to 72 (e) or on the basis of article 72 (h);
2) in the case of financial services as referred to in article 41, 44 of the insurance referred to in article 59 of the service or of the tax referred to in paragraph 1, in the form of notes and coins for sale, provided that the purchaser is a trader who does not have a registered place of business or fixed establishment, the place of business in the community, or in the event of the sale of goods intended for export to a country outside the community is directly related to the;
3), with the purchaser is a taxable person for 8 (a) and 8 (d) on the basis of the article; or L:lla (27.6.2014/507) 510/2014 the entry into force of the amended paragraph 3 became 1.1.2015. The previous wording is: 3), with the purchaser is a taxable person for 8 (a) and 8 (c) on the basis of the article; or 4) overseas sales, which would have resulted in a tax obligation or justify the return referred to in paragraph 1 to 3, if the activity should be carried out in Finland.
(27.6.2014/505) L:lla 505/2014 amended the Act entered into force 1.1.2015. The previous wording: the supplier is entitled to a reimbursement of the tax that is included in the purchase of goods or services, if the purchase is related to: 1), which does not run the tax under section 56 and 58, section 59 (4), 70, 71, 70, 72, 72 (b), (a) to 72 (e) or on the basis of article 72 (h); (Dec/1202) 2) in the case of financial services as referred to in article 41, 44 of the insurance referred to in article 59 of the service or of the tax referred to in paragraph 1, in the form of notes and coins for sale, provided that the purchaser is a trader who does not have a registered place of business or fixed establishment, the place of business in the community, or in the event of the sale of goods intended for export to a country outside the community is directly related to the; (8.10.1999/940) 3), with the purchaser is a taxable person for 8 (a) and 8 (c) on the basis of the article; or (16 July 2010/686) 4) overseas sales, which would have resulted in a tax obligation or justify the return referred to in paragraph 1 to 3, if the activity should be carried out in Finland. (8.10.1999/940)
The right to refund only applies to the tax, which would be pursuant to the provisions of Chapter 10 of the reduced, if the action would have resulted in tax liability.

131 (a) section (8.10.1999/940) If goods or services are acquired 43 (a) tax free investment gold within the meaning of section for the purpose of sale, the supplier is entitled to a reimbursement of: 1) referred to in article 43 (c) seller tax on distilled from the investment gold;
2) bench to them, or that you want to convert the investment into gold, gold for the purchase of tax;
3) investment gold or any other change in the shape of gold, by weight or content of the services.
If the goods or services are acquired 43 (a) tax free investment gold within the meaning of article for the purpose of sale, the total investment gold, or investment gold or any other transforming gold into investment gold trader has the right to get a refund for the production or supply of goods or services included in the conversion tax, which could have been the basis of the provisions of Chapter 10 of the reduction, if the action would have resulted in tax liability.
The supplier is entitled to a reimbursement of the purchase referred to in paragraph 1 and 2 shall also be included in the tax when the supply is related to overseas sales, which would justify the return referred to in paragraph 1 or 2, if the activity should be carried out in Finland.

132 section (22 December 2009/1359) the alien does not have the right to be 131, or the refund referred to in article 131 (a) in respect of the acquisition, in respect of which he has 122 or 122 (a) of the eligible reimbursement. This does not apply if in Finland 71, 72 (d), or under section 72 (h) transport services and services ancillary to those tax-free sales on their activities in Finland, an alien shall be entered here. In this case, he is only entitled to section 131, or 131 (a) restore the meaning.

(29.12.1994/1486) Article 133 (8.10.1999/940) concerning the use of the provisions of this Act provides for the deduction of the tax, and vähennettävästä shall also apply to the 130, 131 and 131 (a) the return referred to in an article and in the return. (21 December 2001/1457)
By way of derogation from article 1, article 60 (a) reduction in the activities of the appropriate, shall also apply to the refund referred to in article 130 a qualifying activity. (8.11.2013/761)
L:lla 761/13 added 2 entered into force 1.1.2014.
What are the 21 and 22 of the manufactured product or of the place where taxable transactions are carried out in connection with the operation of the service, also applies to 131 and 131 (a) restore a right referred to in article on goods or in connection with the activities carried out in the service.
Chapter 13-23 provides for the taxpayer, shall also apply to 130, 131 and 131 (a) the return referred to in section yhteisöhankkijaan, as well as the legitimate goods do not have to be carried out pursuant to article 72 (f). (21 December 2001/1457)
A person who is not engaged in Finland other than the return referred to in section 131 qualifying sales and who does not want to use the recovery law, shall apply mutatis mutandis to a 4, only in the case of the following sales: 1), paragraph 43 (b) sales of investment gold;
2) 72 (a) of section intended for sale;
3) according to the corresponding provision of article 65 of the chargeable service sales, service in the sell-to-trader or an entitled person, who is not a trader, at paragraph 9, the corresponding provision, the obligation to carry out the tax in another Member State; the sale of the goods or services, or 4), with the purchaser is 8 (b) and 8 (d) on the basis of the article.
(20.3.2015/251) L:lla 251/2015 modified Act entered into force on 1.7.2015. The previous wording is:

A person who is not engaged in Finland other than the return referred to in section 131 qualifying sales and who does not want to use the recovery law, the provisions of this section 3 only if it has the following sales: 1), paragraph 43 (b) sales of investment gold;
2) 72 (a) of section intended for sale;
3) according to the corresponding provision of article 65 of the chargeable service sales, service in the sell-to-trader or an entitled person, who is not a trader, at paragraph 9, the corresponding provision, the obligation to carry out the tax in another Member State; the sale of the goods or services, or 4), with the purchaser is 8 (b) and 8 (d) on the basis of the article. (27.6.2014/521)
L:lla 507/2014 the entry into force of the amended paragraph 4 became 1.1.2015. The previous wording is: 4) service to sales, from which the buyer has 8 (b), or on the basis of article 8 c of the taxable person.
(16 July 2010/686) Chapter 13-22 vähennettävästä tax and taxpayer, shall also apply to the return referred to in article 130 (a) tax and restore the legitimate. (21 December 2001/1457) 133 (a) section (29.12.1994/1486) When for any purpose other than the purpose an acquired, paragraph 26 (d) of new means of transport are sold in such a way that the seller, buyer or someone else on their behalf, to carry a means of transport from Finland in another Member State, the seller receives a reimbursement of the purchase tax on means of transport. A refund is not, however, to the extent that the tax exceeds the tax mentioned by the seller should be liable, if the sale would be taxable. (13 November 2009/886)
The right to reimbursement arises at the time when the seller has provided the means of transport to the buyer.

Article 133 (b) legal persons (29.12.1994/1486), which is not a trader shall be entitled to receive a reimbursement of a tax on importation of goods is diminished if it shows that the intra-Community acquisition of goods is taxed in another Member State.

133 (c) of section 133 of the laws of the (29.12.1994/1486) 133 in (a) and (b) referred to in article for a refund shall be made 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 tax refund was born. (11 June 2010/529)
Recovery are complied with to the extent applicable, otherwise what value added tax in part II of this law or any other law. This law is in section 192 and 193 for a three-year period is to be calculated from the end of the calendar year in which the period covered by the decision.
12 (a) in the figure (25.11.2002/971) Radio and television broadcasting services, electronic services, as well as special schemes for telecommunication services (27.6.2014/505) L:lla 505/2014 the entry into force of the modified title became 1.1.2015. The previous wording is: e-services to the community, a special scheme applicable to the special arrangements for taxable (27.6.2014/505) L:lla 505/2014 added the title 1.1.2015 came into force.

Article 133 (d) (27.6.2014/505) into the non-established taxable person has the right to the use of this section and section 133 133 (e) to (j): the special scheme provided for in, where a taxable person sells to radio and television broadcasting service, e-service or telecommunications service to a non-trader, which is established in the community or has his permanent address or usually resides in the community.
L:lla 505/2014 the entry into force of the amended article 133 (d) 1.1.2015 came. The previous wording is: 133 (d) section (25.11.2002/971) into the non-established taxable person shall be entitled to use the special scheme provided for in this chapter, where a taxable person sells the service to a party other than the territory of the community, and to dispose of the trader in the service of the permanent Office of the purchaser or, in the absence of the service given to permanent site, the buyer's head office in the community.
Non-established taxable person shall mean any professional in the community, which does not have a place of business or fixed establishment, the place of the community, and which is not on the common system of value added tax under Council Directive 2006/112/EC, hereinafter referred to as the VAT directive, pursuant to article 214, except as required to be identified for tax purposes within the community as a result of this special scheme. (13 November 2009/886)
A taxable person scheme applies to all those referred to in subparagraph (1), carried out by the sales. It does not, however, apply to sales an marked right to a person who is not a trader. (13 November 2009/886)
The special scheme referred to in subparagraph (1) the right of a taxable person applying to sales to a person who is not a trader, and that has not been marked as an article 9, do not apply to: 1. (13 November 2009/886) 133 (e) of section (27.6.2014/505) into the non-established taxable person shall mean for the purposes of this chapter, the trader, who does not have a registered place of business in the community, and not the permanent establishment and that there is a value added tax pursuant to article 214 of the directive otherwise than as a result of this special scheme, required to be identified for tax purposes within the community.
The Member State of identification shall be considered the special scheme provided for in article 133 (d) for the purposes of a taxable person not established in the Member State in which the community to contact us in order to inform them of the activities referred to in article 133 (d).
The Member State of consumption ' means the Member State in which the radio and television broadcasting service, electronic service or service in accordance with article 58 of the sixth directive is carried out.
L:lla 505/2014 modified article 133 (e) 1.1.2015 came into force. The previous wording is: 133 (e) of section (25.11.2002/971) in the Member State of identification ' means the Member State to which the non-established taxable person to contact in order to inform the community of 133 (d) after the start of the activities referred to in this article in accordance with the provisions of the chapter.
The Member State of consumption ' means the Member State in which the electronic service sales tax in accordance with article 58 of the directive is carried out. (13 November 2009/886) 133 (f) section (27.6.2014/505) the non-established taxable person to the Member State of identification, which will select Finnish, notification shall be effected by electronic means using the activities referred to in article 133 (d) initiation of the tax administration.
The taxable person not established within that Member State selects the identification of a Member State other than the tax in Finland, Finland and which must be carried out, must comply with the corresponding provisions applicable to the Member State of identification.
L:lla 505/2014 the entry into force of the amended article 133 (f) became 1.1.2015. The previous wording is: 133 (f) section (25.11.2002/971) the non-established taxable person to the Member State of identification, which will select Finnish, notification shall be effected by electronic means using the activities referred to in article 133 (d) initiation of the tax administration. (11 June 2010/529)
By a notice of the date of any amendments to the information provided, as well as of the end of the activities of the taxable person, or changes that activity in such a way that there is no longer entitled to use the scheme, shall notify by electronic means the tax administration. (11 June 2010/529)
The amount of tax management in more detail in the notice for the start of the operation, as well as the information referred to in paragraph 1 and 2 of the communication. (11 June 2010/529)
The taxable person not established within that Member State selects the identification of a Member State other than the tax in Finland, Finland and which must be carried out, must comply with the corresponding provisions applicable to the Member State of identification.

133 (g) section (27.6.2014/505), section 133 (f) by a taxable person as referred to in sub-section 1 shall be entered in the register and the identification of individual identification number. The identification number of the tax administration shall inform the person concerned by electronic means.
Delete the taxable person from the identification register if: 1) he states that no longer run the radio and television broadcasting services, electronic services or telecommunications services;
2) can be used to otherwise assume his taxable activities have ended;
3) he or she no longer fulfils the conditions for the application of the special scheme; or 4) He persistently fails to comply with the rules concerning the special scheme.
The register referred to in paragraph 1 shall be entered in a non-established taxable person who has opted for Community identification and to the Member State, of a Member State other than Finland and which has been registered in the register for the identification of the Member State concerned.
L:lla 505/2014 the entry into force of the amended article 133 (g) 1.1.2015 came. The previous wording is: 133 (g) section (25.11.2002/971), section 133 (f) by a taxable person as referred to in sub-section 1 shall be entered in the register and the identification of individual identification number. The identification number of the tax administration shall inform the person concerned by electronic means. (11 June 2010/529)
The taxable person referred to in subparagraph (1) above will be removed from the identification register if: 1) he states that no longer supplies electronic services;
2) can be used to otherwise assume his taxable activities have ended;
3) he or she no longer fulfils the conditions for the application of the special scheme; or 4) He persistently fails to comply with the rules concerning the special scheme.
The register referred to in paragraph 1 shall be entered in a non-established taxable person who has opted for Community identification and to the Member State, of a Member State other than Finland and which has been registered in the register for the identification of the Member State concerned.

The tax administration shall notify the taxable person by electronic means referred to in subparagraph (1) of this section, referred to in the registration and of the deletion of, as well as the fact that the person concerned has not been entered in the register, or by way of derogation from the notification to the removed from the register. (11 June 2010/529) 133 (h) section (27.6.2014/505), the taxable person not established within the community, the Member State of identification shall be by electronic means is Finland, a tax return for each tax year, regardless of whether the radio and television broadcasting services, electronic services or telecommunications services sold during the tax period. Notification shall be provided to the tax administration.
In the tax declaration shall notify the taxable person from the identification number: 1);
2) broken down by each Member State of consumption in which VAT is to be carried out during the tax period, sold to radio and television broadcasting services, the total value of the supply of the electronic services and telecommunications services without a tax, the total amount of the corresponding tax at each rate of tax in respect of the tax position and position;
3) total number of taxes referred to in paragraph 2.
Every taxable person referred to in paragraph 1, the tax season is a quarter of the calendar year. The tax return must be submitted no later than the twentieth day of the calendar month following the period of taxation.
A taxable person making use of identification and to the Member State, which is not a Member State than Finland, with regard to tax in Finland is to comply with the corresponding provisions applicable to the Member State of identification.
L:lla 505/2014 the entry into force of the amended article 133 (h) became 1.1.2015. The previous wording is: 133 (h) section (25.11.2002/971), the taxable person not established within the community, the Member State of identification shall be by electronic means is Finland, a tax return for each tax year, regardless of whether or not electronic services sold during the tax period. Notification shall be provided to the tax administration. (11 June 2010/529)
In the tax declaration shall notify the taxable person from the identification number: 1);
2) broken down by each Member State of consumption in which VAT is to be carried out, the total value of electronic services in the tax period without the tax, the equivalent of the total amount of the tax and the tax rate to be applied;
3) total number of taxes referred to in paragraph 2 above.
Every taxable person referred to in paragraph 1, the tax season is a quarter of the calendar year. The tax return must be submitted no later than the twentieth day of the calendar month following the period of taxation.
Income tax return shall be made in euro. If the supplies have been made in other currencies, the tax return is to be used for the last day of the tax period for which a rate is quoted. The Exchange shall be published by the European Central Bank for that day, exchange rates, or, if there is no publication on that day, on the next day of publication.
The tax administration referred to in subsection 1, the amount of detail in the electronic declaration. (11 June 2010/529)
A taxable person making use of identification and to the Member State, which is not a Member State than Finland, with regard to tax in Finland is to comply with the corresponding provisions applicable to the Member State of identification.

133 i section (25.11.2002/971), section 133 (h) referred to in subsection 1, the taxable person shall pay the tax for the period tilitettävänä verona 133 (h), subsection 2, the total number of taxes referred to in paragraph 3 no later than the twentieth day of the calendar month following the period of taxation. (27.6.2014/505)
L:lla 505/2014 amended the Act entered into force 1.1.2015. The previous wording is: The article 133 (h) every taxable person shall pay the tax for the period referred to in the tilitettävänä verona 133 (h), subsection 2, the total number of taxes referred to in paragraph 3 no later than the twentieth day of the calendar month following the period of taxation. Payment is making reference to the relevant tax return. The tax shall be paid into a euro bank account of the tax administration to the injured party. (13 November 2009/886)
A taxable person making use of identification and to the Member State, which is not a Member State than Finland, with regard to tax in Finland is to comply with the corresponding provisions applicable to the Member State of identification.

133 (j) section (25.11.2002/971) special scheme applies the taxpayer will not be allowed to do the reduction referred to in Chapter 10. Instead, he has, by way of derogation from article 122 (1) of the Act provides the right to receive the return referred to in section 122.
The right of return applies only to tax, pursuant to the provisions of Chapter 10, which could have been reduced if the taxpayer would have been taxable on its activities according to the General rules of the law.

The rest of the community as a special scheme applicable to taxable persons established in the Member State of consumption (27.6.2014/505) L:lla 505/2014 added the title 1.1.2015 came into force.

section 133 k (27.6.2014/505) the non-established taxable person in the Member State of consumption shall have the right to use this section and 133 (l) – the special scheme provided for in article 133 of the q, where a taxable person sells to radio and television broadcasting service, e-service or telecommunications service to a non-trader, which is established in the Member State of consumption or has his permanent address or usually resides in a Member State of consumption.
L:lla 505/2014 the entry into force of the amended article 133 k became 1.1.2015. The previous section, the wording is: 133 k (25.11.2002/971) a taxable person shall keep a special scheme of the transactions covered by the special scheme for accounts in sufficient detail to enable the Member State of consumption to determine the tax referred to in article 133 (h) the validity of the notice.
The information referred to in subparagraph (1) shall, on request, be made available by electronic means, if the tax administration, Finland is the identification of the Member State or the Member State of consumption. The amount of the tax administration further electronic data communication. (11 June 2010/529)
The information shall be maintained for 10 years from the end of the calendar year in which the transaction was carried out.

Article 133 (l) (27.6.2014/505) sijoittautumattomallaverovelvollisella established in the Member State of consumption shall mean the trader, who has established his business or has a fixed establishment within the community, but which is not in the business of a place of business or fixed establishment in the Member State of consumption.
The Member State of identification shall be considered the special scheme provided for in article 133 (k) for the purposes of the Member State in which the taxable person has established his business or, if his business is not in the community, the Member State in which he has a fixed place of business.
A taxable person which has not established his business in the community, but which has a number of permanent establishments in the community, the Member State of identification shall be the Member State in which is situated the permanent establishment in respect of which the taxable person shall inform the use of the special scheme. The taxable person shall be required to comply with this decision, as well as two of the calendar year following the calendar year.
The Member State of consumption ' means the Member State in which the radio and television broadcasting service, electronic service or service in accordance with article 58 of the sixth directive is carried out.
L:lla 505/2014 the entry into force of the amended article 133 (l) 1.1.2015 came. The previous wording is: 133 (l) section (25.11.2002/971) Unless otherwise provided for in this chapter, a taxable person making use of identification and to the Member State, which is Finland, shall apply, mutatis mutandis, to article 13 to 22 of the taxpayer. The same applies to a taxable person by another Member State, the Member State of identification shall, to the extent that the question is from Finland.

section 133 m (27.6.2014/505) the non-established taxable person in the Member State of consumption, by the Member State of identification is Finland, shall be effected by electronic means using the notification referred to in article 133 (k) of the tax administration.
The taxable person not established in the Member State of consumption, by the Member State of identification and to the Member State, other than Finland and which must be carried out in Finland, the tax is to comply with the corresponding provisions applicable to the Member State of identification.
L:lla 505/2014 the entry into force of the amended article 133 m became 1.1.2015. The previous wording is: 133 m section (25.11.2002/971) to a non-established taxable person making use of identification and to the Member State, which is Finland, does not apply to the allocation of time, chapter 13 provides in so far as the question is tilitettävästä tax in another Member State.

133 n section (27.6.2014/505), section 133 m by a taxable person as referred to in sub-section 1 shall be entered in the special scheme in respect of the purchase referred to in an article 172. On an individual, not the taxpayer identification number is used in the tag, which has in the past been given in order to fulfil commitments relating to the tax obligation.
By a taxable person as referred to in sub-section 1 shall be excluded from the special scheme will be closed, if: 1) he states that no longer run the radio and television broadcasting services, electronic services or telecommunications services;
2) may be otherwise expected her to the special scheme for its ending.
3) he or she no longer fulfils the conditions for the application of the special scheme; or 4) He persistently fails to comply with the rules concerning the special scheme.
The non-established taxable person in the Member State of consumption, by the Member State of identification and to the Member State other than Finland, shall be entered in section 133 (g) detection in the register referred to in subsection (1) of the special scheme for the events that took place in Finland, which are subject to the sales. On an individual, not the taxpayer identification number is used for identification of the State's sales tax.
L:lla 505/2014 the entry into force of the amended article 133 n became 1.1.2015. The previous wording is: 133 n section (25.11.2002/971)


Special scheme for non-established taxable person does not apply to the running section 147 (1) of the Act provides for payment of the tax.
If a taxable person making use of is not able to make the reductions referred to in article 78 in full in the calculation of the tax year to Finland to settle tax, without reducing the amount will be applied to the following tax periods. The tax returns on the basis of a report received from the application or the other after the end of the financial year the financial year without detracting from the leftover tax. A taxable person who has received a tax return after the end of the financial year, without deduction of any leftover, it may not lead to a reduction in the following accounting periods. (11 June 2010/529), section 133 o (27.6.2014/505) the non-established taxable person in the Member State of consumption, by the Member State of identification shall be by electronic means is Finland, a tax return for each tax year, regardless of whether the radio and television broadcasting services, electronic services or telecommunications services sold during the tax period. Notification shall be provided to the tax administration.
In the tax declaration shall notify the taxable person from the identification number: 1);
2) broken down by each Member State of consumption in which VAT is to be carried out during the tax period, sold to radio and television broadcasting services, the total value of the supply of the electronic services and telecommunications services without a tax, the total amount of the corresponding tax at each rate of tax in respect of the tax position and position;
3) total number of taxes referred to in paragraph 2.
If the taxable person is to be a permanent establishment, in addition to the rest of the community, one or more of a fixed establishment from which the services are supplied, in the tax declaration shall also indicate the total value of the services covered by the special scheme for kulutusjäsenvaltioittain broken down by each Member State in which the taxable person has a fixed place of business, as well as the identification number of the permanent establishment.
Every taxable person referred to in paragraph 1, the tax season is a quarter of the calendar year. The tax return must be submitted no later than the twentieth day of the calendar month following the period of taxation.
A taxable person making use of identification and to the Member State, which is not a Member State than Finland, with regard to tax in Finland is to comply with the corresponding provisions applicable to the Member State of identification.
L:lla 505/2014 the entry into force of the amended article 133 o became 1.1.2015. The previous wording is: 133 o section (11 June 2010/529) a taxable person making use of the Tax Administration.

133 p section (27.6.2014/505) section 133 o taxpayer must pay tax for the period referred to in subsection tilitettävänä, section 133 of verona (o) (2) of the total of the taxes referred to in paragraph 3 no later than the twentieth day of the calendar month following the period of taxation.
A taxable person making use of identification and to the Member State, which is not a Member State than Finland, with regard to tax in Finland is to comply with the corresponding provisions applicable to the Member State of identification.
L:lla 505/2014 the entry into force of the amended article 133 p became 1.1.2015. The previous wording is: 133 p section (7 August 2009/605) a taxable person shall not apply the special scheme, what 161, 162 and 164 162 (a) of section 1 of the Act provides the obligation and the tax period.
Special scheme to use taxpayer's tax return, shall apply to the management of funds provided for in article 164 and 165 of the summary of the notification.

Article 133 (q) (27.6.2014/505) making use of a taxable person who does not have a place of business or fixed establishment in Finland, shall not be covered by the special scheme provided for in Chapter 10 of the reduction of the taxable purchases, unless otherwise provided for by paragraph 2. Instead, the taxable person shall, notwithstanding the provisions of article 122 (1) of the Act provides the right to receive the return referred to in section 122.
A taxable person who carries out the activities covered by the special scheme for non-also in Finland, which he is obliged to register for VAT purposes, he may make his taxable activities covered by the special scheme for its-related procurement, Chapter 10 of the reduction referred to in the notification referred to in section 162.
The right to a refund and reduction referred to in paragraph 2, applies only to tax, pursuant to the provisions of Chapter 10, which could have been reduced if the taxable person, the taxable person by the General rules of the law would have been on their activities.
L:lla 505/2014 the entry into force of the amended article 133 q became 1.1.2015. The previous wording is: 133 q section (25.11.2002/971), a taxable person using the special scheme will not be referred to in an article 172.
Special scheme for non-established taxable person does not apply to the running section 175 (1) of the Act provides for the registration of the notification of the measures notified to the party concerned.

section 133 of the r (27.6.2014/505) has been repealed by section 133 of the r L:lla 27.6.2014/505, which entered into force on 1.1.2015. The previous wording is: 133 r section (25.11.2002/971) to a non-established taxable person making use of identification and to the Member State, which is Finland, does not apply to what is provided for in chapter 19 of the tax to the extent that the issue is carried out in another Member State.
However, the non-established taxable person referred to in subparagraph (1) above can be applied, what provides in article 182 of the tax increase.

133 s section (27.6.2014/505) has been repealed by section 133 s L:lla 27.6.2014/505, which entered into force on 1.1.2015. The previous wording is: 133 s section (7 August 2009/605) tax administration in Finland by the taxable person of that notice of this special scheme shall be paid without paying the tax. (11 June 2010/529)
The tax referred to in subparagraph (1) above shall apply to the extent that the tax account of the law section 24 (1) of the Act provides for an obligation based on the periodic tax return.
If a taxable person making use of the period of payment of the tax to be paid by the imposition of the tax on to Finland to settle without the tax under section 133 (i) after the time limit laid down in the context of the payment of the tax to be paid, he shall, on their own initiative, an increase in the tax. If the tax has not been paid without the imposition of the tax to be paid, or if the taxable person does not, on their own initiative, paid for the tax increase, the tax on tax provides for the tax increase.
Above the insertion of the tax referred to in paragraph 3, shall be calculated in such a way as to highlight the tax increase and delay (1556/1995).
When an increase in the taxable person who provides for the tax scheme, shall apply to the 184 and 185 of the tax.

133 s section (27.6.2014/505) has been repealed by section 133 t L:lla 27.6.2014/505, which entered into force on 1.1.2015. The previous wording is: 133 t section (25.11.2002/971) to a non-established taxable person making use of identification and to the Member State, which is Finland, does not apply to what is provided for in Chapter 20 of the guidance and the solution to the extent that the issue is carried out in another Member State.

133 the u section (27.6.2014/505) has been repealed by section 133 of the u L:lla 27.6.2014/505, which entered into force on 1.1.2015. The previous wording is: 133 the u section (20 May 2005/331) If a taxable person making use of a tax year, the tax being settled in Finland too high too much of the tax paid shall be paid to him, on the basis of a report received from the application or the other. The tax can be refunded no later than the third year of the end of the calendar year in which the taxable person is a taxable person, or by too much tax announced at that time, on the basis of the claim by the later.
The special scheme in respect of the financial year is considered the taxable person that uses a 133, 133 v, 179, 192, 193, and for the purposes of the 204 of the calendar year in which the fiscal period of the case. The law for the purposes of 192 and 193 of the adjustment and the complaint may be taken within the calendar year. (7 August 2009/605) 133 v section (27.6.2014/505) 133 v L:lla 27.6.2014/505 is a refutation of the article, which came into force on 1.1.2015. The previous wording is: 133, section v (7 August 2009/605) for a taxable person using the special scheme back to the tax payable shall be paid without delay.
Back on the level of tax shall be paid to the tax collection Act (619/2005) interest rate provided for in article 22. Interest shall be calculated from the date of payment of the tax. The interest of this law, section 133 of the Act shall be calculated for tax referred to in the account through the end of the second calendar month following the quarter.

section 133 x 133 x (27.6.2014/505), the section has been repealed L:lla 27.6.2014/505, which entered into force on 1.1.2015. The previous wording is: 133 x section (7 August 2009/605) to a non-established taxable person making use of identification and to the Member State, which is Finland, does not apply to the 209 (a) of the Bill from the obligation to the extent that the question is tilitettävästä tax in another Member State.

133 y section (27.6.2014/505) has been repealed by section 133 L:lla y 27.6.2014/505, which entered into force on 1.1.2015. The previous wording is: 133 y section (7 August 2009/605) a taxable person shall apply to the special scheme in article 218 provides for value added tax, if he leaves to properly fulfil the authority, despite the urging of 133 133 133 (f), (h) or (k) the obligation provided for in article.
PART II (27.6.2014/505), the title is repealed by L:lla 27.6.2014/505, which entered into force on 1.1.2015.
Chapter 13 L:lla 27.6.2014/505 of the title is repealed, which entered into force on 1.1.2015. The previous wording: Temporal targeting (27.6.2014/505), the provisions of the common procedure (27.6.2014/505) L:lla 505/2014 added the title 1.1.2015 came into force.

Article 134 (27.6.2014/505)


Work carried out by the taxable person scheme applies to all on a 133 133 (d) and (k) referred to in article sales. It does not, however, apply to sales an marked right to a person who is not a trader.
133 133 (d), or by a taxable person applying the special scheme (k) referred to in article sales rights to a person who is not a trader, and that has not been marked as an article 9, do not apply to: 1.
L:lla 505/2014 the entry into force of the amended section 134 became 1.1.2015. The previous wording is: 134 § (29.06.2012/399) from sales tax on the intra-Community acquisition of goods, the tax to be deducted and transactions to be reported will be applied to settle the tax and business events for the purposes of notification, a calendar for the month, as provided for in this chapter.

134 (a) section (27.6.2014/505) by a notice of the date of any amendments to the information provided, as well as of the end of the activities of the taxable person, or changes that activity in such a way that there is no longer entitled to use the scheme, shall notify by electronic means the tax administration.
The amount of tax management in more detail in the notice of the date of the notice and information as well as the notification referred to in subparagraph (1).
L:lla 505/2014 added 134 (a) in the section came into force 1.1.2015.

Article 134 (b) (27.6.2014/505), the tax administration shall inform the article 133 (g) and article 133 of the taxable person by electronic means referred to in subparagraph (1) of the registration and of the deletion of, as well as the fact that the person concerned has not been entered in the register, or by way of derogation from the notification to the removed from the register.
L:lla 505/2014 article entered into force 134 (b) 1.1.2015 added.

Article 134 (c) (27.6.2014/505), the income tax return shall be made in euro. If the supplies have been made in a different currency, you must use the exchange rate on the last day of the tax period. The Exchange shall be published by the European Central Bank for that day, exchange rates, or, if there is no publication on that day, on the next day of publication.
The amount of tax management in more detail in section 133 133 (h) and (o): the way the tax referred to in notification.
L:lla 505/2014 article entered into force 134 (c) 1.1.2015 added.

Article 134 (d) (27.6.2014/505) the tax period for the payment of the tax is being settled, making reference to the relevant tax return. The tax shall be paid into a euro bank account of the tax administration to the injured party.
L:lla 505/2014 article entered into force 134 (d) 1.1.2015 added.

Article 134 (e) (27.6.2014/505) a taxable person shall keep a special scheme of the transactions covered by the special scheme for accounts in sufficient detail to enable the Member State of consumption to determine the 133 133 (h) and (o) the validity of the tax return referred to in section.
The information shall, on request, be made available by electronic means, if the tax administration, Finland is the identification of the Member State or the Member State of consumption. The amount of the tax administration further electronic data communication.
The information shall be maintained for 10 years from the end of the calendar year in which the transaction was carried out.
L:lla 505/2014 article entered into force 134 (e) 1.1.2015 added.

Article 134 (f) (27.6.2014/505) Unless otherwise provided for in this chapter, a taxable person making use of identification and to the Member State, which is Finland, shall apply, mutatis mutandis, to article 13 to 22 of the taxpayer. The same applies to a taxable person by another Member State, the Member State of identification shall, to the extent that the question is from Finland.
L:lla 505/2014 article entered into force 134 (f) 1.1.2015 added.

Article 134 (g) (27.6.2014/505) to a non-established taxable person making use of identification and to the Member State, which is Finland, does not apply to the allocation of time, chapter 13 provides in so far as the question is tilitettävästä tax in another Member State.
L:lla 505/2014 article entered into force 134 (g) 1.1.2015 added.

134 h section (27.6.2014/505) Scheme to use for transactions covered by the special scheme for the taxable person does not apply to the section 147 provides for payment of the tax.
If a taxable person making use of is not able to make the reductions referred to in article 78 in full in the calculation of the tax year to Finland to settle the amount of tax refunded, without detracting from the left.
L:lla 505/2014 article entered into force 134 (h) 1.1.2015 added.

134 i section (27.6.2014/505) a taxable person making use of the Tax Administration.
L:lla 505/2014 article entered into force 134 (i) 1.1.2015 added.

Article 134 (j) (27.6.2014/505) special scheme for non-established taxable person does not apply to running what 161, 162 and 164 162 (a) of section 1 of the Act provides the obligation and the tax period.
Special scheme to use taxpayer's tax return, shall apply to the management of funds provided for in article 164 and 165 of the summary of the notification.
L:lla 505/2014 article entered into force 134 (j) 1.1.2015 added.

Article 134 k (27.6.2014/505) a taxable person not established in the community, a special scheme means a taxable person who does not subscribe to an article 172.
The taxable person not established in the Member State of consumption that a taxable person making use of the Member State of identification other than Finland, does not mean an article 172, as referred to in the transactions covered by the special scheme.
A taxable person as referred to in paragraph (1) or (2) does not apply to the article 175 provides for the notification of the measures relating to the registration of the party concerned.
L:lla 505/2014 article entered into force 134 k 1.1.2015 added.

134 l section (27.6.2014/505) to a non-established taxable person making use of identification and to the Member State, which is Finland, does not apply to what is provided for in chapter 19 of the tax to the extent that the issue is covered by the special scheme for transactions carried out in another Member State.
L:lla 505/2014 article entered into force 134 l 1.1.2015 added.

Article 134 m (27.6.2014/505) that taxable person making use of the tax administration to provide notice of the tax payment to be paid to this from Finland.
The tax referred to in subparagraph (1) above shall apply to the extent that the tax account pursuant to article 23 of the law, and section 24 (1) of the Act provides for an obligation based on the periodic tax return.
If a taxable person making use of the period of payment of the tax to be paid by the imposition of the tax on to Finland to settle without the tax under section 133 (i) or section 133 p after the time limit laid down in the context of the payment of the tax to be paid, he shall, on their own initiative, an increase in the tax. If the tax has not been paid without the imposition of the tax to be paid, or if the taxable person does not, on their own initiative, paid for the tax increase, the tax on tax provides for the tax increase.
Above the insertion of the tax referred to in paragraph 3, shall be calculated in such a way as to highlight the tax increase and delay (1556/1995).
When an increase in the taxable person who provides for the tax scheme, shall apply to the 184 and 185 of the tax.
L:lla 505/2014 article entered into force 134 m 1.1.2015 added.

134 n section (27.6.2014/505) to a non-established taxable person making use of identification and to the Member State, which is Finland, does not apply to what is provided for in Chapter 20 of the guidance and the solution to the extent that the issue is carried out in another Member State.
L:lla 505/2014 added 134 of the section came into force 1.1.2015.

Article 134 o (27.6.2014/505) If a taxable person making use of the transactions covered by the special scheme has been announced for a given tax period, the tax being settled in Finland too high too much of the tax paid shall be paid to him, on the basis of a report received from the application or the other. The tax can be refunded no later than the third year of the end of the calendar year in which the taxable person is a taxable person, or by too much tax announced at that time, on the basis of the claim by the later.
The special scheme in respect of the financial year shall be considered a taxable person, 179, 192, 193, and for the purposes of the 204 of the calendar year in which the fiscal period of the case. The law for the purposes of 192 and 193 of the adjustment and the complaint may be taken within the calendar year.
L:lla 505/2014 added 134 o § 1.1.2015 came into force.

134 p section (27.6.2014/505) special scheme for a taxable person who uses back to the tax payable shall be paid without delay.
Back on the level of tax shall be paid to the tax collection Act (619/2005) interest rate provided for in article 22. Interest shall be calculated from the date of payment of the tax.
L:lla 505/2014 added 134 p § 1.1.2015 came into force.

Article 134 (q) (27.6.2014/505) to a non-established taxable person making use of identification and to the Member State, which is Finland, does not apply to the 209 (b) of the Bill from the obligation to the extent that the question is tilitettävästä tax in another Member State.
L:lla 505/2014 article entered into force 134 (q) 1.1.2015 added.

section 134 of the r (27.6.2014/505) a taxable person shall apply to the special regime provided for in article 218 provides for value added tax, if he leaves to properly fulfil the authority, despite the urging of 133 (f), (h), 133 m, 133, 134 (a) or 134 133 (e) of the obligation provided for in article.
L:lla 505/2014 article entered into force 134 r 1.1.2015 added.
(II) the PART of the L:lla (27.6.2014/505) 505/2014 added title 1.1.2015 came into force.
Chapter 13 the temporal alignment (27.6.2014/505)


L:lla 505/2014 added title 1.1.2015 came into force.

section 135 (27.6.2014/505) Sales tax on the intra-Community acquisition of goods, the tax to be deducted and transactions to be reported will be applied to settle the tax and business events for the purposes of notification, a calendar for the month, as provided for in this chapter.
L:lla 505/2014 the entry into force of the amended section 135 became 1.1.2015. The previous wording of section 135 a tax will be applied to the sale: the frequency of the calendar month during which the tax obligation is regulated in articles 15 and 16.

section 135 (a) (27.6.2014/505) Sales tax will be applied to the calendar month during which the matters for which it is the duty of tax according to section 15 and 16.
L:lla, section 135 (a) 505/2014 added 1.1.2015 came into force.

during the fiscal year in the fiscal year under section 136 of the tax can be obtained under section 15, in the circumstances referred to in paragraph 1 shall apply to the calendar month during which the purchaser is charged for the product or service. If the charge is not used, the tax will apply to the calendar month during which the sale price or any part of it is accumulated. (27.6.2014/505)
L:lla 505/2014 amended the Act entered into force 1.1.2015. The previous wording is: during the accounting period accounting period according to article 135 of tax can be obtained under section 15, in the circumstances referred to in paragraph 1 shall apply to the calendar month during which the purchaser is charged for the product or service. If the charge is not used, the tax will apply to the calendar month during which the sale price or any part of it is accumulated. (13 November 2009/886)
At the end of the period (if any) or, if the charge is not used, the uncollected sales prices referred to in paragraph 1 are carried out in the last fiscal year, the tax will be applied to the calendar for the month. At the end of the tax will be applied to the operation of the tax obligation for the last calendar month.

Article 137 the taxable person, which is not subject to the accounting law or according to the accounting Act, which is entitled to draw up a sale of fixed assets accounting, be subject to tax under section 15, paragraph 1, for the situations mentioned in the calendar month during which the sale price or any part of it is accumulated. (13 November 2009/886)
At the end of the tax liability of the uncollected sales prices referred to in paragraph 1 shall be carried out in the last calendar month of the tax will be applied to the activity.

section 138 (13 November 2009/886) by way of derogation from article 136 and 137, the sale of the service referred to in section 65 to be carried out, which will service the purchasing trader or an entitled person, who is not a trader, is, according to article 9, shall be obliged to carry out, will be applied to the calendar month during which the tax is the responsibility of the settlement, according to article 15.
The law according to the corresponding provision of article 65 of the chargeable service sales, service in the sell-to-trader or an entitled person, who is not a trader, at paragraph 9, the corresponding provision, the obligation to carry out the tax in another Member State is subject to the execution of the calendar month during which the tax obligation according to article 15 of the birth, if the sales would take place in Finland.

138 (a) section (29.12.1994/1486) sales of goods in the community will be applied to the delivery of the next calendar month for the month. If the buyer is given provided the invoice or equivalent document delivery in the month, however, the sales will be applied to the delivery month.

section 138 (b) (29.06.2012/399) the intra-Community acquisition of Goods is applied to the months following the calendar month during which the tax is the duty of carrying out 16 (a) of the born. If the goods, the buyer has received the goods on the invoice or equivalent document in the month, however, the purchase will be applied to the goods reception desk for the month.

139 section Above under section 78 of the taxable amount to be excluded from items as well as referred to in article 78 (2) of the intended increase will be applied to the accumulated credit losses linked to the calendar for the month, for which it is the basis of good accounting practice, shall be recorded in the accounts. (29.12.1994/1486)
At the end of the tax obligation in subparagraph (1) operation of the last calendar month is applied to those items.

139 (a) section (7.6.1996/381) 85 (b) referred to in article palautuskelpoisen of the packaging and transport of supplies for sale can be during the financial year, to apply the same tax rate as the sale of goods, packaged or transported where sales can not be without considerable difficulty. Calendar months without carrying out a tax will be applied to the last calendar month of the fiscal year, at the latest.

Article 140 (29.12.1995/1767) in view of the above, section 79 (k) for the purchase price of the goods purchased during the tax period and section 80 of the Act for the benefit of the passenger purchased the service or goods immediately to the purchase price will be applied to the calendar month during which the service or goods have been received. (16 July 2010/686)
The profit margin under section 79 d, or under the third paragraph of article 80 of the increase will be applied to the calendar month during which the goods have been put to other uses of the service or of the goods referred to in article 79 (h) is charged to the purchaser. (16 July 2010/686)
Where the taxable dealer applies the General provisions in the laws of the products which he imports works of art, collectors ' items or antiques item for sale or the sale of an object of art purchased by the sale or purchase of the community has been applied under section 85 (a), in accordance with paragraph 9 of the reduced rate shall be deducted from the purchase tax, the calendar month for which the sale of the goods to be carried out the tax will be applied to. (Dec/1202) the reductions referred to in article 141, Chapter 10 will be applied to the calendar month during which the goods or services purchased: 1) has been received;
2) the purchase price or any part of it has been paid before the date referred to in paragraph 1;
3) goods or services has been an introduction;
4) imported goods are cleared through customs.
(5) has been revoked for three days from January/L:lla 6.

141 (a) section (29.12.1995/1767) the intra-Community acquisition of the goods a reduction will be applied to the same calendar month as the tax on the intra-Community acquisition.

section 142 during the fiscal year to fiscal year, section 141 (1) of a reduction target for the reduction of the calendar month during which the service is provided or justified. If the charge is not used, the deduction will apply to the calendar for the month, during which all or part of the purchase price has been paid.
At the end of the period (if any) or, if the charge is not used for the purchases referred to in paragraph 1, the reduction will be applied to the last calendar month of a fiscal year. At the end of the reduction of tax liability is allocated to the operation of the last calendar month.

Article 143 the taxable person, which is not subject to the accounting law or according to the accounting Act, which is entitled to a reduction of fixed assets accounting, no measures of enforcement may be taken under section 141 of the circumstances referred to in paragraph 1, the calendar for the month, during which all or part of the purchase price has been paid.
At the end of the reduction of the outstanding liability referred to in subparagraph (1) operation of the last calendar month of purchases will be applied to.

section 144 (23 November 2007/1061) The reduction referred to in article 103 acquired the property or service will be applied to the construction of the calendar month during which the property is received, or the construction of the service has been completed and received. Alternatively, the address shall be the calendar month during which the seller's obligation to pay the tax on the construction of the service for your own use under section 16.

145 section Above in section 106 and 112 reduction referred to in article will be applied to the calendar month during which the tax liability has begun.

145 (a) section (23 November 2007/1061) adjustment referred to in paragraph 118 above, will be applied to the calendar for the month, for which it is the basis of good accounting practice, shall be recorded in the accounts.
The end of the adjustment will be applied to the operation of the tax obligation for the last calendar month.

Article 145 (b) (23 November 2007/1061) 121 (c) the review referred to in subparagraph (1) of section will be applied to the last calendar month of the year of the review.
The above section 121 c for review will be applied to the calendar month during which the property is handed over, the tax liability has expired or the property is removed from the business.
Article 121 (h) above, and (3) intended by the donor, will be applied to the calendar month during which the property manager has been released.

Article 145 (c) (23 November 2007/1061) 121 k of the adjustment referred to in paragraph 1 will be applied to the calendar for the month, from which the trader will be marked again an.
The 121 k of the adjustment referred to in paragraph 2 is applied to the calendar month of the date on which the property has been received, or from which the assignee is marked by an.

Article 146 (23 November 2007/1061) The adjustments referred to in article 121 (b) will be applied to the calendar month during which the intended use of the property changes.
13 (a) in the FIGURE (29.12.1994/1486) the intra-Community acquisition of the tax procedure in certain circumstances under section 146 (a) (Furthermore/542)


If 26 (d) of the new means of transport as referred to in paragraph 1, the buyer does not have the activities of the taxable person and this according to the law, the rest of the means of transport shall be carried out in the car tax (1482/94), the car tax, the intra-Community acquisition for the payment of VAT, the tax authorities, the obligation, tax, tax, on how to advance the understanding and redemption is valid, what car tax.

146 (b) section (30.12.2010/1370) in the case referred to in article 26 (e) of the excise goods, the purchaser is a person, whose other acquisitions are not section 26 c of the form of the community under paragraph 2 of the acquisition, the intra-Community acquisition of goods subject to excise duty and VAT payment, tax authorities, the obligation, tax, tax, on how to advance a solution, otherwise the procedure for repayment of excise tax is valid, what is required by law.
Chapter 14 the tax payment section 147 (7 August 2009/605) every taxable person shall pay the tax referred to in article 162 (a) for the period, according to the calendar months falling within Chapter 13 taxes and tax to be deducted to be allocated (to account for the tax) to the State by no later than the calendar month of the tax period following the tax account under section 11 of the Act by the date specified.
Paragraph 26 (d) of the means of transport referred to in subsection 1, a new buyer who is not a taxable person from the other activities of this law and which is not subject to article 146 (a), shall pay the tax to the tax administration in more detail in the manner prescribed by no later than the date on which the means of transport shall be notified to the registry.
Where a taxable person whose tax period changes 162 (c) within the meaning of section for shorter periods in the middle of the reporting period, has to be paid in respect of the tax period to account for the change in the preceding tax no later than the calendar month following the calendar month of the date on which the second 162 (c) the Declaration referred to in subparagraph (1) of section of section 11 of the law, the tax account of the date laid down in paragraph 1 at the time of, or within the tax administration, at a later date. (11 June 2010/529) section 148 (7 August 2009/605) section 148 is revoked on 7 August 2009, L:lla/605.

Article 149 (7 August 2009/605) If section 80 of Chapter 10 or 78 or in reductions can be made in full in the calculation of the tax year to settle tax, the taxable person shall be entitled to receive a reimbursement of a tax year, without deduction of tax.
The amount as referred to in sub-section 1, the law will be returned as tax account in more detail.
14 (a) in the figure (30.12.2003/1301) liability for tax under section 149 (a) all the way to the relief (30.12.2003/1301) by a taxable person whose turnover (net sales in the formula) is greater than $ 10,000, not for the period tilitettävästä (formula) the amount of the rebate, which is determined by the following: (Business Exchange – 10 000) x tax tax--------------------------------------20 000 (24.4.2015/515) L:lla 515/2015 modified the Act shall enter into force on the 1.1.2016. The previous wording: a taxable person whose turnover (net sales in the formula) exceeds 8 500 euros, not tax for the financial year tilitettävästä (scale) of a tax rebate, the amount of which is determined by the following: (Business Exchange – 8 500) x tax tax-------------------------------------14 000 (21.12.2004/1161) by a taxable person whose turnover does not exceed EUR 8 500, will get the tax relief for the entire period being settled.
The provisions of paragraphs 1 and 2 of the turnover of the financial year shall be calculated in accordance with paragraph 3. Net sales does not, however, include tax and forestry and in section 30 of the access to the property referred to in the disposition of the consideration.
What is 1 and (2) shall not apply, if: 1) in accordance with the formula referred to in sub-section 1, the reduction is negative;
2, for the financial year to account for the tax is negative);
3) a taxable person is a foreigner who does not have a permanent establishment in Finland; or 4) the taxable person.
Relief is not to get: 1) forestry tilitettävästä;
2) section 30 of the access to the disposition of the property referred to in tilitettävästä;
3) sale of property from tax.
4 (2) (a), 8 (a)), the purchaser – 8 (d) and on the basis of article 9 of the credit; and (27.6.2014/507) L:lla 507/2014 the entry into force of the amended paragraph 4 became 1.1.2015. The previous wording is: 4) (2) (a), 8 (a) a purchaser – 8 (c) and on the basis of article 9 of the credit; rather than (16 July 2010/686) 5) (2) (b) the intra-Community acquisition carried out referred to in article.
The items listed in paragraph 5 are not included in the calculation of the tax credit rate for the financial year tilitettävään.

Article 149 (b) (7 August 2009/605) If the taxable person, the tax period shall be the calendar month or quarter of the calendar year, the amount of the rebate is calculated and the information is provided in the last tax period of the fiscal year under section 162 of the tax return referred to in paragraph 1.
If the taxable person, the tax period shall be the calendar year or the annual calculation of the reindeer herding, a tax rebate and the amount of the tax year of the information to be given under section 162 or section 13 (c) of the tax referred to in paragraph 4 of the Declaration.
Every taxable person shall submit by way of derogation from article 147 (1) of the article to pay the tax referred to in paragraph 1 and 2 of the year just being settled and the relief referred to in article 149 (a) the amount corresponding to the difference between the. If the reduction is greater than the taxable person under section 147, to be paid to account for the tax, the taxable person shall be entitled to receive a reimbursement of a tax rebate and the amount of the tax corresponding to the difference being settled or, if the taxable person does not have to pay tax, the size of the tax rebate.
The lower limit of the taxable person, who has left the relief for the information referred to in paragraph 1 or 2, or announced tax rebate too small, right after the end of the financial year to the amount of VAT refund application or other notice left on the basis of a report received from a period of three years after the end of the period in which the rebate, or on the basis of the claim made by the taxable person within the said time limit.

Article 149 (c) (7 August 2009/605) If the taxable person has to execute as a result of incorrect or incomplete information received too large of a tax rebate, the tax administration shall provide for payment of the amount received by a taxable person for the benefit of the excess, within three years after the end of the period in which the rebate. (11 June 2010/529)
In accordance with the tax payable under paragraph 1 may be increased, under the conditions laid down in article 182.

Article 149 (d) (13 November 2009/886) Credit will be adjusted, if the taxable person has received too much or too little tax rebate for the tax to be deducted from the number of executable or for the period of the tax authority's decision or appeal. The adjustment can be done, even if section 149 (b) (4) or 149 (c) the time limit referred to in article is finished.

149 (e) section (30.12.2003/1301) Relief otherwise subject to value added tax where applicable, what this law in part II, as well as any other law.

Article 149 (f) (7 August 2009/605), a taxable person, with the fiscal year changes on the basis of article 208 (a) in respect of the calendar year, be entitled to a rebate referred to in section 149 of the fiscal year on or after the date of the amendment to the accounting Act grants for the fiscal year ending in that fiscal year from the calendar month of the fiscal year change edeltäneiltä tilitettävästä. The change in the fiscal year preceding the fiscal year shall be considered in accordance with the accounting Act, of the financial year of the calendar months.
The taxable person shall, by fiscal year in section 208 (a) changes to the calendar year, in line with the accounting act referred to in the account for the period, are entitled to a rebate referred to in section 149 of the fiscal year ending after the date of the change of the accounting Act, grants for the fiscal year the fiscal year of the calendar months of the fiscal year change derived from periods of employment belong to the tilitettävästä. The financial year shall be considered in accordance with the accounting Act, the change in the fiscal year following the fiscal year of the calendar months.
The relief referred to in paragraph 1 and 2 of the calculation and the number of the last fiscal year in the fiscal year data shall be provided to the section referred to in subsection 162 income tax return.
the tax for some foreign traders, chapter 15, assuring the community of traders (22 December 2009/1359) section 150 (22 December 2009/1359) the non-established trader is to apply for 122 and 122 (a) referred to in article for a refund in writing to the Tax Administration.
The purposes of the community sijoittautumattomalla on the supplier for the purposes of this chapter, the trader, who is not in the territory of the community, place of establishment or fixed establishment, the place where he is carrying out a business transaction. (27.6.2014/505)
L:lla 505/2014 modified 2 entered into force 1.1.2015. The previous wording is: sijoittautumattomalla the purposes of the trader on the supplier Community, which is not in the territory of the community, a place of business or fixed establishment, the place where he is carrying out a business transaction.
The refund application must relate to the period of time that is in the same calendar year of at least three consecutive calendar months and less than a calendar year. The application may, however, be made for the period shorter than three months, if the application relates to the rest of the calendar year.
The application for the purchase of tax will be applied to the period during which the obligation to pay the tax: 1) from the sale of a section 15, subsection 1 pursuant to paragraphs 1 and 2 was born, or the goods or services invoiced, whichever occurs last; or

2) imported goods are cleared through customs.
The application may also relate to invoiced purchases of goods and services and in respect of the importation of goods that have been delivered, duty paid during the same calendar year, or, if the purchase or importation is not included in the earlier applications.
The application shall be made within six months of the end of the calendar year in which the period covered by the application.

Article 151 the refund application must be made on a form prescribed by the tax administration, in Finnish, Swedish or English. (22 December 2009/1359)
The application shall be accompanied by: 1) the original invoice or a document issued by the seller or to be compared with the original customs decision and related documents;
2 the applicant's home country, the tax authority does not exceed) the previous year, a certificate issued by the quality of the business carried out by the applicant;
3. in order to resolve the necessary application documents).
The tax administration shall specify the implementing arrangements for which shall be annexed to the application in the application of the information and documents. (22 December 2009/1359) section 152 (22 December 2009/1359) Return shall be paid in euro, the bank account indicated by the applicant. At the request of the applicant, the return may be paid to a bank in another Member State, in which case the applicant shall bear the costs incurred in the recovery of the payment of the refund for a foreign bank. There shall be no interest payable on the return.
The tax administration shall be returned to the applicant's return to the application by the section 151 (2) of the documents referred to in paragraph 1 without delay.

153 section if the tax is a result of incorrect or incomplete information provided by the applicant returned to too much, too much to be borne by the applicant returned quantity laid down. That assessment was confirmed must be made at the latest within three years after the end of the calendar year in which the period covered by the return decision is not valid.

Article 154 The number of 153 under section maksuunpantavaa may be increased by a maximum of 30%, if the applicant has made an application for refund or its associated report false information. If false information has been committed gross negligence or willful misconduct, the number of maksuunpantavaa may be increased up to threefold.
An increase in the number of Maksuunpantavalle down the tax from the date on which the refund has been paid by the due date, the ' eurotax ' on the latter date. The amount of the tax increase will be calculated otherwise, depending on what the law of the tax increase and delay (1556/95). (29.12.1995/1767) 155 § additional provisions with respect to the refund or recovery requests and decisions may be served by sending it by post to the address of the applicant. The person concerned shall be deemed to have received the information, the absence of proof to the contrary, on the seventh day following that of its publication, after the document has been given to the post Office for delivery.

156 section 153 of the Return and the amount of maksuunpantuun are complied with, otherwise, to the extent applicable, what value added tax in part II of this Act and any other law.
This law is in section 192 and 193 for a three-year period is to be calculated from the end of the calendar year in which the period covered by the decision.

Traders established in another Member State (22 December 2009/1359) 156 (a) of section (22 December 2009/1359), the trader established in another Member State is to apply for 122 and 122 (a) for the refund referred to in article electronically to the Tax Administration by submitting the application for the establishment of an electronic information system set up by this.
The purposes of the supplier established in another Member State, in which the trader is in a Member State other than that in Finland, the business or has a fixed establishment from which business transactions are carried out. (27.6.2014/505)
L:lla 505/2014 modified 2 entered into force 1.1.2015. The previous wording: the trader in another Member State for the purposes on the supplier, which is in a Member State other than in Finland or has a fixed establishment from which business transactions are carried out.

in section 156 (b) (22 December 2009/1359), the refund application shall relate to a period of at least three consecutive calendar months of the same calendar year and not more than one calendar year. The application may, however, be made for the period shorter than three months, if the application relates to the rest of the calendar year.
The application for the purchase of tax will be applied to the period during which the obligation to pay the tax: 1) from the sale of a section 15, subsection 1 pursuant to paragraphs 1 and 2 was born, or the goods or services invoiced, whichever occurs last; or 2) imported goods are cleared through customs.
The application may also relate to invoiced purchases of goods and services and in respect of the importation of goods that have been delivered, duty paid during the same calendar year, or, if the purchase or importation is not included in the earlier applications.
The application must be made within nine months of the end of the calendar year in which the period covered by the application. For the year ending 31 December 2009, however, the tasks of applications, the period shall end on 31 March 2011. (25 March/267) section 156 (c) (22 December 2009/1359), the refund application must be made in Finnish, Swedish or English.
The application shall be accompanied by an electronic copy of the invoices and import documents, that the taxable amount is at least EUR 1 000.
The tax administration shall specify the implementing arrangements for the information and data in the application, the method of application, which shall be annexed to the document. The application shall be deemed to have been made only in the event that the applicant has provided all the information required by that provision of the tax administration.

in section 156 (d) (22 December 2009/1359), section 123 (2) of the Member State of establishment within the meaning of the applicable deductible proportion after the submission of the refund application of the sixth directive, in accordance with article 175, the trader must inform the revised certified accounts during the calendar year following the refund period, set up by the Member State of establishment of the electronic information system.
The tax administration shall specify the implementing arrangements to repair the notification information.
Hence, the contribution referred to in paragraph 1 shall be of the amount to be reimbursed or returned too much to take into account the recovery period, during the following calendar year, on the basis of an application for the return of the amount of the return or korottamisena.

in section 156 (e) (22 December 2009/1359), the tax administration shall without delay inform the applicant of the date on which it was received by electronic means the application sijoittautumisjäsenvaltiolta.
The decision shall be sent to the refund of the applicant, within four months from the date of receipt of the application, if the additional information is not requested.

in section 156 (f) (22 December 2009/1359) if the tax administration does not have all the information necessary to resolve the matter, it shall request additional information within four months of the receipt of the application. Still, if necessary, additional information may be requested.
If a request for a refund of the tax administration is justified doubts as to the accuracy, the more information you can also ask the applicant to submit the invoice or import document.
The requested information shall be submitted to the tax administration within one month of the date of receipt of the request.

in section 156 g (22 December 2009/1359) if the tax administration has asked for more information about the refund, it shall send the decision to the applicant, within two months of receipt of the information, or, if the data have not been obtained, within two months of the expiry of the period prescribed for more information. However, the decision for a period is always a minimum of six months from the time the application was received by the tax administration.
If additional information has been requested by the tax administration, the decision shall be sent to the applicant for a refund within eight months of receipt of the application.

in section 156 (h) (22 December 2009/1359) the return shall be paid within 10 working days of the 156 156 (e) or (g) the expiry of the period referred to in section.
The return shall be paid in euro, the bank account indicated by the applicant. At the request of the applicant, the return may be paid to a bank in another Member State, in which case the applicant shall bear the costs incurred in the recovery of the payment of the refund for a foreign bank.

in section 156 (i) (22 December 2009/1359) if the return is paid under section 156 (h) after the time limit laid down in paragraph 1, the return shall be paid to the tax collection Act (619/2005) interest rate provided for in article 22. The interest rate shall be calculated from the day on which the return would be 156 (h) according to the article, not later than the day following the date of the restoration costs, become effective until the date of payment.
Interest will not be paid if the applicant has not provided the additional information requested within the time limit, or additional information.

in section 156 (j) (22 December 2009/1359) too much of an increase in the number of recovery and returned to the tax, shall apply to article 153 and 154.

in section 156 k (22 December 2009/1359)


The announcement of the date of receipt of the application will be sent to the applicant of the return as an electronic message to the address given by him. The recovery of the refund, or requests for additional information on the return is sent to the electronic message, subject to the protection of the privacy of the person concerned, subsection 2, or, for special protection and the need to protect the rights of or the need to protect or to request not to be sent by post. Notification and requests for additional information made by the applicant in the Member State of establishment can be, Alternatively, send to the applicant by electronic means, through the Member State of establishment of the electronic information system set up by the assistance.
If additional information is requested from the authority or from someone other than the applicant, the request shall be made by electronic means only if the recipient of the request.
Decisions relating to the recovery of the refund or recovery may be served by sending it by post to the address of the applicant, by letter. Decisions may also be the responsibility of the Member State of establishment of the applicant the applicant by electronic means, send electronic information system through the assistance of the Member State of establishment.
In a letter sent to the person concerned shall be deemed to have been received by post the document, the absence of proof to the contrary, on the seventh day following that of its publication, after the document has been given to the post Office for delivery. If the additional information referred to in subparagraph (1) to the applicant by electronic means, the applicant's request has been sent to the Member State of establishment, which was set up by the Member State of establishment of the electronic information system through assistance, the applicant will be deemed to have been served, the absence of proof to the contrary, on the seventh day following that of its publication, made available to the applicant when the document is set to this data in the system.

in section 156 l (22 December 2009/1359) and 156 (j) pursuant to section maksuunpantuun shall be applied to the amount otherwise, what value added tax, as well as in part II of this Act is required by law.
Hereinafter referred to as the 192 and 193 of the meaning of the three-year period is to be calculated from the end of the calendar year in which the period covered by the decision referred to in this chapter.
15 (a) in the figure (22 December 2009/1359) to other Member States the functions return the applications section 156 m (22 December 2009/1359) in Finland, the trader, which retrieves the 122 or 122 (a) of section for the refund of value added tax within the meaning of the corresponding refund from another Member State, the application for repayment shall be forwarded by the Finnish tax administration through the electronic information system of the. The application shall be deemed to have been made only in the event that the applicant has provided all of the Member State from which the refund is claimed, of the sixth directive, on the basis of articles 8, 9 and 11.
The tax authority shall issue to the applicant without delay a receipt through the information system of the electronic the electronic.
The tax administration does not provide a refund application to the Member State from which a refund is claimed, if the applicant does not have the recovery period was marked with an.
The decision referred to in paragraph 3 above, to proceed with the application may be served by sending it by post to the address of the applicant, by letter. The person concerned shall be deemed to have received the information, the absence of proof to the contrary, on the seventh day following that of its publication, after the document has been given to the post Office for delivery. In addition to this, the decision shall be notified, without delay, by electronic means, through the information system.
An appeal of the decision referred to in the third paragraph of article 21 shall apply to the appeal of the decision on the preliminary question.
Chapter 16, section of taxation, the tax authorities of the 157 overall control belongs to the tax administration. (11 June 2010/529)
The tax administration has the task of levying and payment of the tax return, and controls, as well as the tax collection. (11 June 2010/529)
The tax administration will determine the right to return, as referred to in article 122, and perform other tasks associated with the return. (11 June 2010/529)
The tax administration to receive and provide a further 156 m in the other Member States referred to in article tasks through the information system of the members of the e-return applications and perform other tasks relating to the forwarding of applications. (22 December 2009/1359) section 158 (11 June 2010/529) a taxable person, the tax referred to in article 13 (a) a duty to the Group and 13 in the Finnish group referred to in paragraph (c) of the Tax Administration.

Article 159 (29.12.1995/1767) section 159 has been repealed L:lla 29.12.1995/1767.

Article 160 (21.12.2012 read/962) on the taxation of imported goods and for the control correspond to on.
Chapter 17 the obligation under section 161 (16.3.2001/250), which begins to pursue a taxable activity referred to in article 1, is to be done before the start of the operation of the business and the community in the Information Act (244/2001) to the Treaty referred to in the notice.
By a notice of any changes in the information provided in the EC Treaty as well as of the end of the taxable operation must be carried out immediately in the business-and the change in the law for the community in the information or termination.
Paragraphs 1 and 2 shall not apply to the addition to paragraph 147 a taxable person as referred to in paragraph (2).

Article 162 (7 August 2009/605) every taxable person shall submit, for each tax year for income tax return.
In the tax declaration shall be carried out and to be deducted from the tax on the turnover, as well as other tax imposed by the tax administration for the oikeamääräisyyden the necessary information.
The tax return must be submitted no later than the calendar month of the tax period following the tax account of the law at the time of the date laid down in article 8 of that law, in accordance with the procedure laid down in article 7. A statement that the tax is not payable, may be given in advance, up to a maximum of six calendar months.
The tax administration to provide more detailed provisions on how 147 § 2 of the taxable person as referred to in sub-section shall inform the tax.

section 162 (a) (7 August 2009/605) the tax period is the calendar month, except as otherwise provided in subsections 2, 3 and 4.
Every taxable person, with the calendar year, of the accounting Act, Chapter 4, section 1: the meaning of turnover or the corresponding revenue does not exceed EUR 50 000, tax season is a quarter of a calendar year, or as otherwise provided in this section 3 (4) of the financial regulation, provides otherwise.
Every taxable person, with the calendar year, of the accounting Act, Chapter 4, section 1: the meaning of the turnover or the equivalent yield of up to EUR 25 000, the tax period shall correspond to the calendar year, unless otherwise provided for in this section.
The production of a natural person, of the estate, or of the group, as well as referred to in article 79 (c) of an object of art by the author, who is not engaged in the activities of other taxable, the tax period shall be the calendar year.
For the purposes of paragraph (2) or (3) shall be deemed to be the year of the calendar year in which the tax year is an issue.
In this Act, for the purposes of production in agriculture, forestry, horticulture, hunting, fishing, fish farming, ravustuksen, crayfish farming, fur and herding of lichen and pine cones for pick or other such natural product extraction. Agriculture refers to the actual farming, as well as a erikoismaataloutta, or activities related to agriculture or forestry, which is not to be considered a different movement.

Article 162 (b) (7 August 2009/605) 162 (a) every taxable person referred to in paragraph (2) of the taxable transaction is carried out in the context of the start of the operation on the basis of an application by the tax period are considered, however, in the calendar months and 162 (a) in section 3, or on the basis of an application by the taxable person referred to in paragraph 4, a calendar month or quarter of the calendar year after the start of the operation.
The taxable person, the tax season is 162 (a) in section 4, on application by the tax period as referred to in sub-section, you can move on to apply the tax in the law referred to in paragraphs shorter. The taxable person, the tax period is the tax period for this on the basis of the selected section, can the application to switch to the application in section 162 (a) – under the law referred to in paragraphs of the tax or the tax referred to in a shorter period.
The tax period must, however, be the same for at least three consecutive calendar years.
The application referred to in paragraph (2) shall apply to the application of the tax, based on the conclusion of the following calendar through the beginning of the year. The application shall be made not later than that in the previous calendar year, and by the end of September.

Article 162 (c) (7 August 2009/605) every taxable person shall notify, without delay, to the tax administration, for 162 (a) in the section of the conditions laid down in paragraph 2 to 4 are for the calendar year or the calendar year is likely to be met. (11 June 2010/529)
The period is considered the taxable tax affect the calendar year on the basis of the notification referred to in subparagraph (1) of the new information about the corresponding tax via its short tax year in which the notice is given. The tax administration to provide more detailed provisions on the conditions under which the measures referred to in this paragraph may be failing.
If the tax administration within the meaning of subparagraph (1), other than noting that section 162 (a) of the conditions laid down in paragraph 2 to 4 are for the calendar year is considered the taxable person, the tax year of the met, the calendar, the beginning of the year the tax corresponding to the correct information. The tax administration to provide more detailed provisions on the conditions under which the measures referred to in this paragraph may be failing. (11 June 2010/529)

The tax administration can provide that a taxable person, which substantially fails to advance, or may be provided for in article 26 of the act as intended or other similar basis to assume essentially to fulfil an obligation under article 26 of the law in advance of the obligations referred to in paragraph 2, for tax purposes, tax season is considered, rather than the calendar year, or a quarter of the calendar year following the calendar month of the beginning of the year. (11 June 2010/529)
Where a taxable person whose tax period changes within the meaning of paragraph 2, the tax period shall be less than the between the change in the preceding tax year income tax return no later than the calendar month following the calendar month of the date on which the second is applied, the Declaration referred to in subparagraph (1) of article 8 of the law, the tax account at the time of the date laid down in article 7 of that law, in accordance with the procedure laid down in, or on a date determined by the tax administration, at a later date. (11 June 2010/529)
The tax administration is to give a decision on the matter referred to in paragraph 4, and at the request of the taxable person referred to in paragraph 3 of the decision of the case. (11 June 2010/529) of section 162 (d) (7 August 2009/605) a taxable person whose tax period other than the calendar year shall be subject to the same tax as the tax account, the tax account of law falling within the scope of article 1 of the Act: (2) subsection (2), (3), (6) and (7), as well as under the laws referred to in paragraph 3 of the taxes and fees shall apply.

Article 162 (e) (7 August 2009/605) a taxable person shall for each calendar month, a summary of the notification: 1) 72 72 (b) and (c) of the Community referred to in article sales;
2) of 65, according to the corresponding provision of taxable services, sales, service, purchasing a trader or an entitled person, who is not a trader in another Member State, to the paragraph 9 of the corresponding provision, liable to pay the tax, with the exception of the exempt services sales tax State.
(13 November 2009/886) A summary of the notification shall be made by a taxable person of goods even if the intra-Community acquisition, shall be considered in accordance with article 63 (g) deduction of transport in the State.
As stated in the notice to the buyer of the summary on the sale of the year-and exchange the discount, purchase-and sales credit memo, return the surplus, any other kind of oikaisuerä or any other change in the reported sale of a summary of the notification for the calendar month for which it is the basis of good accounting practice, shall be recorded in the accounts. (13 November 2009/886)
The notice must be given no later than the twentieth day of the month following the calendar month. (13 November 2009/886)
The tax administration shall specify the implementing arrangements for the information and data from the summary declaration.

Article 163 (13 November 2009/886) to the Treaty referred to in paragraph 161 Above, modification, and termination may also be given by electronic means.
Above, paragraph 162 (e) a summary of the notification shall be given by electronic means. The tax administration may, on request, allow the summary notification either in paper form. Notice may be given to move the files electronically.
The tax administration shall specify the implementing arrangements for electronic data communication.

Article 164 (11 June 2010/529) a tax return and a summary of the notification shall be provided to the tax administration.
Otherwise, the non-electronic means of submission of the recapitulative statement shall be deemed to have been adopted at the time when it is received by the management of the tax administration Act (434/2003) 18.
By electronic means, of a summary of the notification shall be deemed to have been adopted if it has arrived to the tax administration, as the electronic legal transactions at the local authorities Act (13/2003) 10.

Article 165 (7 August 2009/605) must be signed by a person subject to the Tax regime to be provided in the notifications referred to in article 162 (e) and other documents. The community of the particulars and documents must be in writing signed by the persons name. (11 June 2010/529)
The notifications referred to in article 162 (e) and other documents that can be delivered to the tax authority by electronic means, and that is a sign of the strong identification and shall be certified by the e-commerce, electronic signatures Act (619/2009) meaning of the advanced electronic signature, or any other reasonable way. (13 November 2009/886)
The tax administration to provide more detailed rules about the way in which certified the notifications referred to in article 162 (e), and other documents may be transmitted by electronic means.

section 166 (16.3.2001/250) the notification referred to in Paragraph 161 of the fulfilment of the obligation to the people responsible for provided the business and community information.
Responsibility, as referred to in article 161 Declaration obligation has been fulfilled, shall be carried out by the Community Government or the administration. An open company, limited partnership company, laivanisännistöyhtiön and the Group's obligation is the duty of a shareholder, which according to article 188 is responsible for.
Reporting obligation other than with regard to the alerts referred to in article 161 is on behalf of the guardian, on behalf of the holhottavan of him, on behalf of the estate, the trustee, and provided it with the nest, or, if the nest is shared, the nest was held by the hand.
The notification referred to in paragraphs (1) and (2) of the obligation has been fulfilled, the representative of Finland on behalf of the alien is also responsible for the.

Article 167 (11 June 2010/529) of the tax administration is required to provide a certificate of the date of receipt of the document.

Article 168, which is failing to tax return or a summary of the notification within the time allowed or given notice of opposition as inadmissible under paragraphs, will be at the behest of the tax administration meets its obligations. (11 June 2010/529)
Every taxable person shall also request supplementary information, make it necessary for the imposition of the tax.

168 (a) section (29.12.1994/1486) If the taxable person has failed to be a summary of the notification or vaillinaisena or incorrect, the notice given by the tax authorities may order the taxpayer to pay for failure to charge a minimum of $ 80 and up to EUR 1 700. (11 June 2010/529)
Failure recovery and maksuunpanossa, the collection of the levy, declaring compliance with the provisions on value added tax.

Article 169 (on 25 April 2003/325) at the behest of the tax administration, the taxpayer is present in Finland for review books, notes, as well as all the activities associated with it and the rest of the data and the property, which may be necessary in his or her deductible taxes on the appeal. (11 June 2010/529)
Notwithstanding the provisions of subparagraph 1, 209 n-209 abroad q the number of supporting documents by electronic means in accordance with article or other material of sufficient information in real time, that is perfect for a computer connection, and that the data are suitable for clear text. In addition to the technical authority at the behest of any recording, a copy of the person carrying out the inspection shall be made available, if it is necessary for carrying out the inspection. (29.06.2012/399)
A report shall be drawn up, unless the inspection carried out for specific reasons.
The audit of fixed assets, as well as the procedure to be followed regarding the regulation of the Council of State and provided for in more detail.

169 (a) section (17 March 1995/350) can also be supplied solely for the purpose of collecting information that can be used by a taxable person for tax purposes (reference data).
2 this article is repealed L:lla 30.12.2010/1413. (30.12.2010/1370)
(L) on the activities of foreign credit and financial institutions in Finland, 1608/93 is repealed L:lla 1358/2010, see on the application of article 3 and 4 of 282/2010.

Article 170 Each at the behest of the tax administration must be given the name, bank account number, an account on the basis of the information on the identification of the transaction or other equivalent, which may be necessary by a taxable person or for the purpose of the appeal proceedings and which will survive in his possession documents or otherwise are known to him, if he does not, according to the law have the right to refuse to give evidence in the case. Information on the financial position of the taxation impact should not, however, refuse to grant. (11 June 2010/529)
Postal and telecommunications Department at the written request of the authority referred to in subparagraph (1) to provide the information to the customer in advance to receive e-mail demonstrations and demonstrations, as well as the progress achieved through the mail-in cash.
The authorities referred to in subparagraph (1) above shall have the right specified in article 169 to inspect, or to have them checked for business and other documents, the information referred to in paragraph 1 and 2 of which may be available.
When applying for a change in the decision of the tax administration under this article are complied with, what the tax proceedings Act provides in article 23 (a). (21.12.2012 read a/877) 170 (a) section (29.06.2012/399) for investment gold at the behest of the tax administration, the seller is to present the material as referred to in article 209 s for review and to provide the data on it.

Article 171 (11 June 2010/529) as well as the rest of the State and of the authority of the public body shall, at the request of the tax administration or to submit for review such information as may be necessary for the purposes of taxation or an appeal that will grow on the authority or other documents held by public authorities or otherwise, are known, if it does not apply to such a thing, which according to the law, not to prove. Information on the financial position of the taxation impact should not, however, refuse to grant.

171 (a) section (17 March 1995/350)


The tax authorities have the right to receive, free of charge, referred to in this chapter, for tax purposes, the necessary information.
If a State or municipal authority to dispose of large and massaluonteisia information, the tax administration to pay the relevant authority on the transmission of data subject to the said authority, on average, with the exception of the General administration costs and the cost of capital, as well as machinery and equipment and facility costs. (11 June 2010/529), chapter 18, section 172 of the registration every taxable person, with the exception of the law shall be entered in an article 147 (2) of the taxable persons referred to in the. (29.12.1994/1486) is repealed by the L:lla of the start-up/1347.

section 173 of the taxpayer in the register of the tax administration means, when the taxable activity starts. However, a taxable person may be entered in the register already after he takes to acquire goods and services taxable for business purposes. (11 June 2010/529)
The 12, 26 (f), and on the basis of section 30 of the earliest conclusion of the application by a taxable person shall be entered in the register. If the trader referred to in article 30, may make the reduction provided for in article 106, or to apply the section 106 and the application is made in the activities referred to in section 30, however, he is a taxable person since the start of the operation. (23 November 2007/1061)
The provisions of articles 13, paragraph (a) of the tax liability on the conclusion of the Group shall be deemed an application for muodostetuksi at the earliest. (27.5.1994/377) 173 (a) section (29.06.2012/399) If the alien does not have a registered place of business or fixed establishment in another Member State and not the State, with which Finland has a kind of mutual assistance between the authorities of the legal arrangement, which corresponds to the scope of the Convention on mutual assistance in the case of taxes, fees and other measures for the recovery of claims relating to Council directive 2010/24/EU as well as on administrative cooperation and combating fraud in the field of value added tax Council Regulation (EU) no 904/2010, section 12 of the application referred to in paragraph 2, in order to be accepted for a designation of a representative approved by the tax administration, which is in the business of home place. The tax authorities may also require to be placed under the guarantee of carrying out the tax. (27.6.2014/505)
L:lla 505/2014 amended the Act entered into force 1.1.2015. The previous wording of is: If the alien does not have a registered place of business or fixed establishment in another Member State and not the State, with which Finland has a kind of mutual assistance between the authorities of the legal arrangement, which corresponds to the scope of the Convention on mutual assistance in the case of taxes, fees and other measures for the recovery of claims relating to Council directive 2010/24/EU as well as on administrative cooperation and combating fraud in the field of value added tax Council Regulation (EU) no 904/2010, section 12 of the application referred to in paragraph 2, in order to be accepted for a designation of a representative approved by the tax administration, which is in Finland. The tax authorities may also require to be placed under the guarantee of carrying out the tax.
What is 169, 209 209 209 n-q and of the obligations of the taxable person referred to in subparagraph (1), shall also apply to the representative.

a taxable person from the register of the tax administration to remove article 174 of the taxable business is finished. The taxable supply of the business may be considered continuous as long as the trader or the trader sells the business to be acquired in the bankruptcy of the management of the property. If the receivers, however, to independently continue the business of the supplier, the supplier is deemed to be complete at the latest bankruptcy tax always time the bet is placed. (11 June 2010/529)
On the basis of article 12, by a taxable person and taxable sales amount, which does not exceed the limit laid down in paragraph 3 of the euro, the conclusion of this requirement be removed from the register by a taxable person. (26 October 2001/915)
On the basis of section 30 of the above means a taxable person who is not a taxable person from the register as a result of this requirement removed, but only when the conditions of tax liability are stopped. (16.12.1994/1218)
The provisions of articles 13, paragraph (a) of the tax liability of the dissolution of the Group shall be considered as belonging to the Group of traders on the conclusion of this requirement. (27.5.1994/377) 174 (a) section (11 June 2010/529) of the tax administration in accordance with article 26 (f) of the decision of the buyer by the time, however, for at least two calendar years.

section 175 (11 June 2010/529) the tax authority shall inform the person concerned of the registration and of the deletion of, 13 (a) of the tax liability referred to in the formation of the Group and the dissolution, as well as the fact that by way of derogation from the application of the relevant notification or have not been entered in the register or removed from the register or to the tax liability of a group not connected to on or off.
The tax authorities concerned or at the request of a law enforcement unit of the Veronsaajien registration and the tax liability of the Group and the landing area.
Chapter 19 the imposition of Tax under section 176 (7 August 2009/605) by a notice of the amount of the tax to the tax administration of the information given in the absence of a taxable person, by way of derogation from or payable by the tax on the tax return, which is reported to be paid by the return of too little or too much. (11 June 2010/529)
This tax is not imposed by a decision of the tax administration, if the matter is resolved in the past. If the matter is open to interpretation, or unclear, and the taxable person has acted in good faith or the practice of the authority according to the instructions, the matter must be resolved in favour of the taxable person, in this respect, if not for a special reason. (11 June 2010/529)
Imposition of the tax is the taxable person in the interest of the State in mind, consider what the taxable person's business activities, as well as other relevant issues is for the declarations or otherwise, on the basis of the clear or any other must be regarded as correct.
The taxable person must be given an opportunity to report on the adoption, if the information provided by the taxable person, the tax shall be had substantially deviate from.

Article 177 (7 August 2009/605) if the taxable person has failed to complete the notification of tax or has announced it too little and there is no call for the necessary information given in spite of the tax, the tax administration shall determine the amount of tax due. (11 June 2010/529)
The tax account of article 7 of the law in connection with the request referred to in paragraph 4 of the Tax payable by the taxable person for information management to provide the amount of tax to be imposed on the forecast and reviewing the information relating to the adoption of the taxable person of the opportunity to study and book. (11 June 2010/529)
The amount of the tax referred to in paragraph 1 shall endeavour to determine the normal purchase, sales commissions, on the basis of the wages or other cost items, drawn up with the help of the calculations in the same sector and in similar circumstances, or by other taxable persons in the business of comparing.
The decision on the imposition of the tax is to be taken for determining the calculation of the tax, as well as major reasons, on the basis of which the tax is imposed.

Article 178 (7 August 2009/605), paragraph 176 above, the tax can be left without the indication of too little pay, if the tax return is due to an error, or too much, which led to the establishment of another taxable person to pay too much tax or has come to 131, paragraph 122, or tax return and tax neutrality is left or any other reason require the imposition of the tax. Is subject to the condition that the taxable person to submit a refund, where the undertaking entitled to this right. Origin of the undertaking is not entitled to a refund.
The tax referred to in paragraph 176 of possibility even when the tax is to be considered to be negligible and fiscal neutrality, or any other reason require the imposition of the tax.
The tax administration to provide more detailed rules as to when the tax referred to in paragraph 1 and 2 can be left without.

Article 179 (7 August 2009/605), paragraph 176 above, the tax must be imposed within three years from the end of the financial year for which the tax should have been paid.
The tax shall be deemed to limit laid down in the decision of the tax administration, if it was made before the end of the period. Article 180 (11 June 2010/529) (7 August 2009/605) after the death of the taxpayer tax be imposed on estates.
The tax must be imposed within one year from the end of the calendar year, the date on which the deed is delivered to the tax administration. The tax will not be imposed, if the time limit referred to in article 179 is finished. (11 June 2010/529) 181 § if any of the conditions or the action has been given a legal form of the entity, which does not correspond to the actual character or purpose, is to be taken as fact, the tax should be used for dispensing the correct format.
When the sale of the goods or services of the future where the consideration is lower than the agreed or reasonable or other action has been taken, apparently for the purpose of reducing the amount of tax due, according to an estimate of the amount can be confirmed, where the tax is to be paid.

Article 182 (7 August 2009/605) Tax may be increased if: 1) of your tax return or any other known or the document is minimal, and the taxable person has not complied with the request to correct, not more than 10%;

2) a taxable person is without a valid reason failed in the return, or given it to essentially too late or failed to correct such information or the adoption of the document or the given income tax return or any other information or document essentially vaillinaisena, by more than 20 per cent and, if he is the obstacle laid down in the call for saatuaankin without acceptable left their obligations in whole or in part, to a maximum of twice;
3) a taxable person is gross negligence failed notification obligations or provided materially false income tax return, the rest of the information, including documents, no more than a factor of two.
If the failure to act under article 1 of the Declaration referred to in paragraph 3, the provision of the information or document is made for the purposes of the tax kavaltamisen, tax is to be increased by at least 50% and not more than three-fold.
The tax increase only from the tax, which the lack of, or referred to in paragraph 1 and 2 of the inadequacy of the.
If the tax is to be increased, as specified above, the tax administration may be ordered to be paid to a maximum of EUR 15 000 or more. In this case, the imposition of a tax increase requires that a taxpayer has a proven track record, despite failing to register or request sent to the return or given a notice substantially as inadmissible or incorrect and the failure to have the circumstances or otherwise. The tax authorities may impose a tax increase to pay for gross negligence the obligation, even when it is ordered by the decision of the tax assessment and corrected by the later on the basis of a report delivered in such a way that the tax does not provide. (11 June 2010/529)
The tax to be imposed, the late notification of the failure within the time allowed an additional fee provided for in article 9 of the law of the tax account.

Article 183 (7 August 2009/605), the section has been repealed on 7 August 2009, 183 L:lla/605.

section 184 (7 August 2009/605) to be paid by a taxable person, the taxable person provides for tax or a tax increase, a decision shall be accompanied by the complaint. The date on which the tax is to be paid, provided for by regulation of the Ministry of finance.
On the right of the application or the application by a taxable person return the corresponding report to the taxable person shall provide the decision, which is attached to the complaint.

Article 185 (11 June 2010/529) in the Veronsaajien the right to be paid by a taxable person for the control unit considers that it should be subject to tax or a tax increase, the tax administration shall, at the request of the unit made a decision on the matter, which shall be annexed to the appeal.

Article 186 (26 October 2001/915), section 186 is repealed L:lla of 26 October 2001/915.

187 section (7 August 2009/605) section 187 repealed by L:lla on 7 August 2009/605.

section 188 of the taxable person and of exempt tax be imposed against the persons responsible, jointly and severally, to pay.
Open company and limited partnership are jointly and severally liable for the tax to the open a shareholder in the company and limited partnership liability of the company personally. The same liability referred to in section 13 of the Group's and the company's shareholder laivanisännistöyhtiön tax is or.
Referred to in article 13 (a) of the tax liability of the tax are jointly and severally liable for all of the group the Group of traders. (27.5.1994/377)
A shareholder referred to in paragraph 2, and the company of a man, as well as the responsibility of the trader referred to in the third paragraph starts with the beginning of the month, during which he is to the company, to join, or tax liability to the group, and will end at the end of the month, during which he is different from the identity of the company, or the liability to tax of the group. (27.5.1994/377)
Those responsible for the tax on the tax. If the decision is not marked in the tax referred to in paragraph 2 or 3, the person responsible for the tax administration or the trader against whom, shall provide, in consultation with the person or the trader referred to in paragraph 1, the liability of the taxpayer with him jointly and severally liable for payment of the tax. (11 June 2010/529), section 188 (a) (7 August 2009/605) tax administration referred to in article 147 (2) of the taxable person, the tax payment notification from advertising. (11 June 2010/529)
The tax referred to in subparagraph (1) above shall apply to the extent that the tax account pursuant to article 23 of the law, and section 24 (1) of the Act provides for an obligation based on the periodic tax return. (27.6.2014/505)
L:lla 505/2014 modified 2 entered into force 1.1.2015. The previous wording of the tax referred to in paragraph 1 shall include: the tax account of the law section 24 (1) of the Act provides for an obligation based on the periodic tax return.
In the case of taxable persons to pay VAT to the imposition of the tax to be paid by the air section 147 subsection 2 after the time limit laid down in the context of the payment of the tax to be paid, he shall, on their own initiative, an increase in the tax. If the tax has not been paid without the imposition of the tax to be paid, or if the taxable person does not, on their own initiative, paid for the tax increase, the tax on tax provides for the tax increase.
Above the insertion of the tax referred to in paragraph 3, shall be calculated in such a way as to highlight the tax increase and delay the law.
When a taxable person provides an increase in the tax, shall apply to the 184 and 185 of the tax.

Article 188 b (7 August 2009/605) 147 to the taxable person referred to in paragraph 2 of the article back to the tax payable shall be paid without delay.
Back on the level of tax shall be paid to the tax collection law, the interest rate provided for in article 22. Interest shall be calculated from the date of payment of the tax.
Chapter 20 prior information of the control and the section 189 (11 June 2010/529) from the tax administration to provide guidance in respect of value added tax.

Article 190 (Furthermore/542) if that is important to the applicant upon written application by the tax administration to give a preliminary ruling on how the law will apply to the applicant in the operation. A preliminary ruling is not, if that is the decision of the central tax board or the other party to the proceedings, the application is pending to a central body. (11 June 2010/529)
The application shall contain the detailed question, which a preliminary ruling is sought, and shall be presented to resolve the necessary evidence.
The order shall be issued for a specified period, up to the end of the calendar year following the adoption. Compliance with the law in any way by the requirement of a preliminary ruling on the interpretation of binding during the period for which it is issued.
For a preliminary ruling in the case is to be dealt with in the tax administration, the Administrative Court and the Supreme Administrative Court as a matter of urgency. (11 June 2010/529)
The import duty on goods to enable the customs. A preliminary ruling on the validity of the adoption of, and, if applicable, in effect, what the solution to the tax administration by the advance. (21.12.2012 read/962) 190 (a) section (11 June 2010/529) of the central tax Board may, upon request, information on the preliminary ruling on how the law will apply to the management of the applicant in the operation of the tax law as (503/2010).
Chapter 21, section 191 of the adjustment and the appeal (7 August 2009/605) a taxable person shall rectify the tax return for that tax year for the error by allowing the adjustment of the tax return.
The tax administration to provide more detailed provisions on the adjustment of the tax return information and data from the notification.

191 (a) section (7 August 2009/605), a taxable person who has given notice of the tax year of the tax to be deducted from the tax too small or too large, has a duty to make the adjustment referred to in article 191 three years after the end of the period in which the tax should have been announced.

191 (b) of section (7 August 2009/605), the taxable person shall be entitled to receive in accordance with the procedure referred to in article 191 too much to pay the tax or the tax, which has not reported not reported during the period, the return of the VAT refund or correct the error by subtracting the tax during the financial year, the following tax periods.
A taxable person who has not made the adjustment referred to in subparagraph (1) or repair, is entitled to a reimbursement of the tax after the end of the financial year to which the application or on the basis of the rest of the report.
The taxable person shall be entitled to a refund as referred to in paragraph 2, for a period of three years from the end of the financial year for which the tax has been declared too much, or on the basis of the claim made by the taxable person within the said period to the later.
The provisions of paragraphs 1 and 2 of the law of the tax will be refunded to the tax account in more detail.

section 192, if the tax authority upon application by the taxable person, acting on a complaint or otherwise, finds that a taxable person to the detriment of its decision is invalid, the error has to be corrected in the decision of the tax administration, and the taxable person shall be entitled to receive as a result of an error too much tax or tax to be paid, which it was decided to leave the return, refund, unless the matter is not resolved the complaint by decision. (11 June 2010/529)
The adjustment can be made within three years after the end of the period in which the decision is to be adjusted or, if the decision concerns a number of periods from the end of the last or within 60 days of the conclusion of the identification of the decision, or on the basis of the claim made by the taxable person within the said time limit. Article 193 (13 November 2009/886), the tax administration's value added tax under this Act to make an appeal is brought against a decision on appealing to the Helsinki Administrative Court. The right of appeal on behalf of the State is Veronsaajien the right to the control unit. Notice of appeal shall forward the complaint within the tax administration. (11 June 2010/529)

Taxpayer's appeal of a three-year period or, if the decision concerns a number of periods from the end of the last, however, always at least 60 days following notification of the decision. The decision on the preliminary question, as well as section 162 (c) and article 175 of the decision referred to in paragraph 2, the trader may appeal within 30 days of the notification of the decision. The decision may be communicated to the Management Board within the meaning of article 59 of the law as a standard copy is. Veronsaajien the right to control the unit's appeal period is 30 days following the adoption of the decision. (7 August 2009/605)
The decision, in which it has been decided not to give a preliminary ruling, may not be appealed. (7 August 2009/605)
To the matters referred to in this law shall not apply to the implementation of the law on taxes and charges (706/2007) on the provisions relating to the complaint. (7 August 2009/605) 193 (a) section (11 June 2010/529) the decision on the taxation and the rest of the document shall be communicated to the taxpayer. The document, however, is provide the taxpayer legal representative or authorised on behalf of the taxable person, if the tax affairs of representative or authorized asianhoitajaksi the tax administration has been notified to the customer register.

Article 193 (b) (18 April 2008/246) Veronsaajien the right to be heard and the control unit shall be informed of the decision, so that the unit will be reserved for the opportunity to get to know the tax documents, unless otherwise provided for in § 194 below.

section 194 (21.12.2012 read a/877) If a tax authority shall rectify the decision within the meaning of section 192 by the taxable person in accordance with the requirement, the appeal to lapse. In so far as the taxable person, the tax administration considers that the appeal does not give rise to a decision of the tax administration must be given the right to rectify, the complaint in this regard, the appeal of its opinion and to be transferred to the administrative court.
The Administrative Court is to set aside the appeal and following the opinion of the Veronsaajien the right to the appeal by the taxable person, the taxable person ' s control unit from making the complaint Veronsaajien the right to control and, where necessary, the change in the unit of the opportunity to respond to the applicant the opportunity to reply to an explanation. In addition to the administrative act (586/1996), section 34 of the Act provides for the resolution of the party having been heard, the administrative court may, however, resolve the complaint without hearing the Veronsaajien the right to control the amount of the tax which a taxable person, if the unit of the requirement may be subject to change up to EUR 6 000, and it is not open to interpretation or unclear.

section 195 (11 June 2010/529), the administrative court may delegate to its decision on the notification of the tax administration.

section 196 (2.8.1994/700), section 196 repealed by L:lla 2.8.1994/700.

Article 197 (7.8.2015/941) an adjustment and an appeal from the decision of the duty is in force, the customs legislation.
The duty to give a preliminary ruling on the settlement may not be required of the Customs Act, section 37, an adjustment in the event of an appeal, within the meaning of appealing to as customs law. The appeal period is 30 days following notification of the decision of Justice for a preliminary ruling. The decision, which has been left without giving a preliminary ruling, must not require adjustment and not appealed.
L:lla 941/2015 modified article 197 shall enter into force on the 1.1.2016. The previous wording: article 197 (30.12.1997, p/1381) the customs authority's decision to appeal is an adjustment and, where applicable, in effect, what of the customs law. The decision, in which the order is filed, may not be appealed.

Article 198 (2.8.1994/700) the administrative court decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. (11 June 2010/529)
The criteria for the granting of leave to appeal are: 1) the application of the law in terms of other similar cases, or in the case law for the sake of consistency, it is important to refer the matter to the Supreme Administrative Court;
2) referred to the case of the Supreme Administrative Court has a special topic issue of manifest error; or 3 the granting of leave to appeal is financial) or any other reason.
The appeal may also be granted in such a way that it applies to only part of the appeal, the decision of the administrative court. (11 June 2010/529)
The appeal must be lodged within 60 days of the notification of the decision of the administrative law. Notice of appeal shall forward the complaint to the Supreme Administrative Court in time, or the Helsinki Administrative Court. Article 199 (11 June 2010/529) (18 April 2008/246) on behalf of the State the right to appeal, the Supreme Administrative Court has the right to control unit Veronsaajien.

Article 200 (2.8.1994/700) the section has been repealed L:lla 2.8.1994 200/700.

section 201 (11 June 2010/529) of the decision of the Supreme Administrative Court shall send a copy of the song as well as the appellant, in addition to two years or, when the appeal is lodged on behalf of the State, in triplicate, the Helsinki Administrative Court.

section 202 (18 April 2008/246) If the administrative court or the Supreme Administrative Court on a complaint Veronsaajien law enforcement unit to change the 175 of the decision referred to in paragraph (2), it shall at the same time, provide the date on which the solution is to be applied.

section 203 (11 June 2010/529) section 203 is repealed by L:lla 11 June 2010/529.

section 204 (13 November 2009/886) If a taxable person from a given tax period the amount of the tax is to be deducted from the executable or the tax authority's decision or appeal changed the other for a given tax period the amount of the tax to be deducted from the executable or an impressive way, the latter for a given tax period the amount of the tax to be deducted from the adjusted to the executable or.
If the amount of the tax to be deducted from the taxable person to run or is the decision of the tax authority or appeal changed the amount of the tax to be deducted from the taxable person or of another spectacular run, the latter amount of tax will be adjusted to reflect the change.
For the benefit of the adjustment of the taxable person referred to in paragraph (2) requires the taxable person. No adjustment is required for 191 (b), in accordance with the procedure laid down in article.
The adjustment referred to in subsection 1 or 2 may be made, while 191 (b) of section 179, or on expiry of the period provided for. An adjustment may be omitted, if the reservation is for a specific reason.
The taxable person must, if possible, before the conclusion of the adjustment to be given an opportunity to be heard, unless it is manifestly unnecessary.

section 205 of the tax by a taxable person and the person responsible for the rest of have, despite the fact that taxation in the event of an appeal, the person liable to pay the tax.
If the tax is the administrative court or the Supreme Administrative Court decision removed or reduced, the person concerned shall have the right to a reimbursement of the surplus to pay the tax to be imposed on removal or retention. (7 August 2009/605) section 206 (11 June 2010/529) If the administrative court or the Supreme Administrative Court of appeal, considered to be a taxable person, the amount of tax, or someone else's, has reduced the number of raised, by the taxable person is not entitled to a refund, a copy of the judgment shall be sent to the tax authorities. The tax administration shall without delay provide the time limit for payment of the tax to the payment of the second and give the decision notified to the taxpayer.

Section 207 (21.12.2012 read a/877) costs will apply the provisions of Chapter 13 of the laws of the jurisdiction of the Administrative Board.

208 section of this law in deciding the appeal will appear under different minds, comes for a decision on the opinion, which for most is to be considered to have been lucrative. Tied for a decision on the opinion, which is more favourable to the taxable person, or subject to the application of this criterion is the opinion of the President, it has been worthwhile.

208 (a) section (7 August 2009/605), The taxable persons who are not accountable, or that tax season is a quarter of a calendar year or the calendar year, fiscal year, the calendar year shall be considered. The Finnish group's fiscal year is reindeer herding year.
Chapter 22 accounting and supporting documents (on 25 April 2003/325) 209 section (on 25 April 2003/325) every taxable person shall organise their accounts in such a way that it will provide the information necessary for the imposition of the tax. The amount of the tax to be deducted from the executable and the active transactions in the posting must be based on supporting documents within the meaning of the accounting Act, taking into account, in addition to the supporting documents provided for in this Act. More detailed provisions on the accounting shall be provided to the State by means of a Council regulation.
A taxable person who does not keep accounts, must be regarded as such notes, which provide the information required for the imposition of the tax. Entries must be based on's and numbered documents, taking into account what the supporting documents provided for in this Act. More detailed notes on the provisions of the tax administration. (11 June 2010/529) 209 (a) section (29.06.2012/399) Invoicing shall apply article 209 (b) – 209 (g), if the sale takes place according to Chapter 5.
Billing applies to 209 article 209 (g) (b) – also in the situations referred to in paragraph 3, if the seller hands over the goods or perform the services in Finland, through a permanent establishment or when the supply does not occur for any economic activity through a fixed establishment, if the seller's place of business is in Finland. (27.6.2014/505)
L:lla 505/2014 modified 2 entered into force 1.1.2015. The previous wording is:

Billing applies to 209 article 209 (g) (b) – also in the situations referred to in paragraph 3, if the seller hands over the goods or perform the services in Finland, through a permanent establishment or when the supply does not occur for any economic activity through a fixed establishment, if the seller is domiciled in Finland.
The situation referred to in paragraph 2 above are: 1) the seller shall invoice of the sale, which takes place in another Member State by a taxable person, and (2) (a) the sale is, or the corresponding provision of article 9 of the buyer;
2) sales does not occur within the territory of the community.
By way of derogation from paragraph 1, 209 (b) – 209 (g), article does not apply to Finland to perform in another Member State, or of a seller established within the sale, with the buyer is 2 (a), or under section 9 of the taxable person and that the seller will prepare the invoice. The seller is established in another Member State, if the goods or services in another Member State through a permanent establishment or when the supply does not occur for any economic activity through a fixed establishment, if the seller's business is in another Member State. (27.6.2014/505)
L:lla 505/2014 amended 4 subsection came into force 1.1.2015. The previous wording is: by way of derogation from paragraph 1, 209 (b) – 209 (g), article does not apply to Finland to perform in another Member State, or of a seller established within the sale, with the buyer is 2 (a), or under section 9 of the taxable person and that the seller will prepare the invoice. The seller is established in another Member State, if the goods or services in another Member State through a permanent establishment or when the supply does not occur for any economic activity through a fixed establishment, if the seller's head office is situated in another Member State.
Mom of 2 and 4 with a fixed establishment for which the goods are delivered and services performed, means a permanent establishment, the personnel and other resources, the supply is carried out.

209 (b) section (29.06.2012/399), the seller must give the buyer an invoice, if the purchaser is a trader or a legal person, which is not a trader: 1) from the sale of the goods or services;
the sale, which is exempt from 2) 43 (a), section 56 and 58, section 59 (4), 70, 71, 70, 72, 72 (b), (a) 72-72, (e) and (h) of the code;
3) from a sale of another Member State, which should be 4, 5, 27, 34, 36, 37, 39, and article 45, section 59 1-3 and 5-6, 60 and 61 of the tax, if it had happened in Finland.
The invoice shall also: 1) 63 (a) of section and 72 (b) of the sale referred to in paragraph 4 of the article, when the buyer is an individual;
2) 130 (a) referred to in subsection 1 of section from the sale of the goods or services to the municipality.
The seller shall invoice the sales referred to in paragraph 1 and 2 of: 1) advance payments, does not, however, at the time, when they relate to the sale of goods in the community;
2) under section 78 (1) and (3) and 78 (a) the adjustment referred to in article batches and compensation, unless they have been taken into account in the Bills in the past.
The buyer shall be considered as being on behalf of the seller's invoice, if the seller and buyer have agreed on the issue, and if there is an arrangement under which a seller approves the invoice.

Section 209 c (29.06.2012/399), the invoice for the sale of goods, the Community shall, not later than the delivery of the 15th day of the month following the calendar month in question.
Another Member State in accordance with the provisions of article 65 of the corresponding service on the sale of taxable profits in that Member State on the invoice at the latest of the supply of services in the 15th day of the month following the calendar month in question. This shall apply only if, at the time of service the purchasing trader or an entitled person, who is not a supplier, is the sale of section 9(1) of the torque according to the corresponding provision of the taxable person.

Section 209 (d) (29.06.2012/399) for the purposes of the calculation referred to in article 209 (b) may be subject to acceptance by the recipient to provide in electronic form. Electronic invoice means a decrease, which is given and received in electronic format.
Several separate from the sale of goods and services can be shared.

209 e section (29.06.2012/399) in the case referred to in article 209 (b) above, the invoice must contain the following information in any language: 1) the date of issue of the invoice;
2) to one or more of the series based on the sequential identifier, which uniquely identifies the invoice;
3) identified for value added tax, which the trader has sold goods or services;
4) the VAT identification number of the buyer, that buyer has used to purchase, the purchase of a taxable person or if he is in the case of the goods referred to in article 72 (a) from the sale of the community;
5) the name and address of the seller and the buyer;
6 the number and nature of the goods) the scope and type of services;
the date of delivery of the goods, services, 7), the date on which the deposit or advance payment date, if it can be determined and it is not the same as the date of issue of the invoice;
8), the taxable amount in respect of each of the remission of the tax or in the unit price Excl. tax and rebates, and discounts, if these have not been taken into account in the unit price;
9) tax rate;
10 the amount of the tax) in the currency of the Member State in which the sale takes place, does not, however, in respect of the sale referred to in paragraph 15;
11) if the sale is not to be carried out, or a reference to this Act or the labelling exemption of value added tax to the relevant provision of the directive;
12) (2) (a) if the taxable person is (a) to 8 (d), 8, or 9, or paragraph (2) (a) of the second Member State, or on the basis of the corresponding provision in article 9 of the buyer, an entry on the "reverse charge"; (27.6.2014/521)
L:lla 507/2014 the entry into force of the amended paragraph 12 became 1.1.2015. The previous wording is: 12) (2) (a) if the taxable person must, (a) to 8 (c) and 8 of section 9 (2) (a), or in another Member State, or on the basis of the corresponding provision in article 9 of the buyer, an entry on the "reverse charge" 13) if the buyer shall draw up the invoice, the words "self-billed invoice";
14) to another Member State in respect of the new means of transport, to be sold on the basis of which 26 (d) of section 1 and the conditions referred to in paragraph 2 may be established;
15) in case of sale shall apply the procedure referred to in article 79 (a), as the case may be, the words "the profit margin of the system – the profit margin used in the goods", "system of art" or "the profit margin system – collectors ' items and antiques";
16) in the case referred to in article 80 of the travel agent service sales, marking "the profit margin system – travel agencies";
17) in the case of investment gold the seller chooses the abolition of sales within the meaning of section 43 (c), a sales verollisuutta.
18) if the Bill is amended in a clear reference to this in the past on the invoice, the invoice.
If the information referred to in subparagraph (1) is included in the part of the buyer or the buyer a document given in the past, these documents will be considered together with the invoice. The condition, however, that the latter document contains an explicit reference to an earlier point in the document. The provisions of this subsection shall not apply to the goods referred to in article 63 (a) kaukomyyntiin, 72 (b) Community goods within the meaning of section for sale, or any of the goods or services in another Member State for sale, with the buyer is 2 (a) or on the basis of the corresponding provision in article 9 of the taxable person.
When the same number of electronic invoices is sent to the recipient, the information common to the individual invoices related to the need to be mentioned only once if, for each invoice is available in its entirety.
In paragraph 1 of subsection 8 and 10 on the basis of the amount of the tax and the tax on a tax, which means the seller has this fall will be the sale of all or part of the law to be carried out, and its justification. The invoice must not, however, indicate the amount of the tax or the tax rate, unless the seller is not marked as an. If the registration is pending, and on the invoice is the relevant entry, tax and the tax rate, however, can be marked.
If the buyer is the sale of a taxable person, the invoice shall be marked under paragraph 1, the information referred to in paragraph 8 to 10 instead of base amount for each type of goods and services sold.
The unit price need not be marked with 209 (b) the third paragraph of article 2 referred to in the invoices.

209 (f) section (29.06.2012/399) Notwithstanding the provisions of section 209 (e) from 1 to 10, the following invoices needs to be only the information referred to in paragraph 3 below: 1) of up to EUR 400;
2) at the retail level or in any other similar almost exclusively for individuals in the sales invoices to be issued;
3) restaurant or catering facilities or passenger transport, with the exception of the services referred to in the invoices are still for sale;
4) parking meters and other similar equipment, displayed with the supporting documents.
What the first paragraph shall not apply to the goods referred to in article 63 (a) kaukomyyntiä, 72 (b) Community goods within the meaning of section sales, and that of the goods or services in another Member State for sale, with the buyer is 2 (a) or on the basis of the corresponding provision in article 9 of the taxable person.
The invoices referred to in subparagraph (1) above shall include the following information: 1 the date of issue of the invoice);
the name of the seller and 2) the VAT identification number;
3 the number and nature of the goods) the type of services;
the number of verokannoittain or 4) tax tax base verokannoittain.

209 (g) section (29.06.2012/399)


The trader shall ensure that the acts which it adopts, and received the invoices referred to in in article 209 (b) the authenticity of the origin as well as the invoices mentioned in article 209 (e) the information referred to in the date of issue of the invoice from the invoice altered until the end of the retention period. This can be done in any of the trader by selecting the business control by hook or by crook, to reliably verify the invoice and the sale of goods or services.
The origin of the aitoudella refers to the assurance of the identity of the author (s) of the seller's invoice or invoice.
For forced the media section 209 of the invoices (e) the information referred to in subparagraph (1) shall be in a written format suitable for clear text.

Section 209 h (29.06.2012/399), section 103 (2) of the Above referred to in the report must indicate the date of issue of the report, the names, the addresses of the seller and the buyer, as well as in the business and the nature of the disposal of the community names, and the amount of the tax that the seller has to be carried out.
The section 111 of the report referred to in paragraph 2 shall be the date of issue of the report, the names, the addresses of the seller and the buyer as well as any company-and the nature of the disposal of the community names, and the destination of the month, the total amount of the consideration and the rent or share of the company, as well as the seller from buying energy for the asset or the amount of fuel tax.
The case referred to in paragraph 112 of document must be the name of the taxable person, the date of the voucher, the number and type of the goods, as well as the scope of services and the use by date, type, vähennyskelpoiseen if it is not the same as the date of issue of the use of the tax included in or on its own, the purchase tax, as well as a reference to the use of the duty on the acquisition of or on its own on the voucher, the share of inventories without the tax, the tax rate and the tax to be deducted.

209 in section (29.06.2012/399), the tax authorities may audit or in connection with the imposition of the tax return or accept a deduction, even if the taxable person shall not decrease in line with the requirements of the law, or else the voucher, if he can otherwise demonstrate that 102 102 102 (a), (c),, 103, 106 or 111-113 of a legitimate deduction.
The tax authorities may audit or otherwise, in connection with the call for fiscal control of sales of invoices received and in Finland the translation as necessary. As regards the invoices received by the foreign supplier, this shall apply only to the invoices received by the permanent establishment.

Section 209 (j) (29.06.2012/399), section 19 (a) the transferee of the business referred to in the part of the donor is to be given or the statement that the donated goods and services will be taken to an end.
The movement referred to in article 19 (a) all or part of the donor is to be disposed of second-hand goods, works of art, collectors ' items and antiques to give business to the successor statement of 79 79 (f) and (g) the existence of the conditions referred to in article.
The movement referred to in article 19 (a) all or part of the donor is to be given to the successor of the business referred to in article 209 (k) in respect of property.
The provisions of this law, bills 19 shall apply for the purposes of a section or a part referred to in the motion.

Section 209 k (29.06.2012/399) in the right and the duty to check the reduction of the tax on real estate investment are transferred to the transferee, the transferor shall provide the transferee a statement containing the information referred to in article 209 l.
If the purchase of the real estate investment tax, a reduction in the alcohol or other transferee for the taxation right its an impressive 209 l section is changed after the compilation of the document referred to in subparagraph (1), the supplier shall provide the transferee of a complementary statement.
The donor must provide the transferee with a copy of the previous holder of the property by virtue of paragraph 1 or 2 of the report, which contains the amendment, on behalf of the transferee's right or liability sensitive information.

Section 209 l (29.06.2012/399), The report referred to in article 209 (k) shall include the following particulars: 1. the date of issue of the report);
2) the transferor and the transferee, your name, address, and identification of the company and the community;
3);
the nature of the 4);
5) 121 (a) in the section intended for construction of service completion date or the date of the receipt of the property;
6) 121 (d) of section 2 of the supply of real estate investment as referred to in sub-section of the tax;
7) that part of the tax referred to in paragraph 6, with the completion of the construction of the service or in connection with the receipt of the property could have been reduced or that would have been carried out, or if the construction of the service had been made or transferred for any purpose other than an introduction;
8 the acquisition of immovable property) of the assets removed from tax;
9) a statement as to whether the donor or the donor, completed at the end of the previous tax liability, section 121 (c), or in the context of the transfer of the property, section 121 (h) referred to in subsection 3 of the amendment, which has not been corrected;
10 points, as determined by the other tax administration) that are necessary for the donor or the transferee of the obligation to review in order to determine the right or.

Section 209 m (29.06.2012/399) in the right and the duty to check the reduction of the tax on real estate investment are transferred to the trader, the transferee shall be given on the necessity for a statement that the property will be acquired for business purposes.

209 n section (29.06.2012/399) every taxable person shall keep in its section 1:1 of the sales of copies of the invoices referred to in paragraph 1, as well as activities and 131 of the refund referred to in paragraph 4 of which entitles the holder to purchase goods and services for the operation of the invoices, as well as the purchase of bills, of which he is the purchaser of a taxable person.
The invoices must be retained for at least six years from the end of the calendar year in which the fiscal year is closed. The financial year shall mean the financial year in which the Member of the calendar month in accordance with the provisions of Chapter 13, and an adjustment of the lot in the sale, purchase, or advance payment invoices.
What (2) shall apply in relation to a foreign trader in respect of invoices are received by a permanent establishment only in Finland, received by it.

Section 209 o (29.06.2012/399), article 209 of the invoices referred to must be preserved in Finland.
Invoices may, however, be maintained in the other Member State, if: 1) recording is carried out by electronic means, in such a way that it ensures complete real time computer access to the data; or 2) the trader is a foreigner who does not have a permanent establishment in Finland.
Invoices may, however, be of the accounting Act, Chapter 2, section 9 of the conditions laid down in paragraph 1 and 2 of the stored outside of the country and (2) 1. What's the purpose of this subsection, shall apply mutatis mutandis to other than those referred to in kirjanpitovelvollisiin of the accounting law.

209 p section (29.06.2012/399) 209 209 and o provides, shall also apply to the other supporting documents, including the amount of the tax to be deducted from the executable and the postings are based on active transactions.
What 209 209 n and o of the invoice, shall also apply to documents and information, with the help of trader under section 209 (g) of the authenticity of the origin of the invoice provided for in paragraph 1 and to ensure the integrity of the content.
What 209 209 n and o on the article, also apply to the rest of the muistiinpanoaineistoon by the taxable person, the taxable person is not conducted according to the accounting Act.
The supporting documents referred to in paragraphs 1 to 3, the application of the law of information and data relevant to the integrity of the muistiinpanoaineiston and readability, must be guaranteed throughout the storage period. For forced mass of data on the media with the data must be in clear text.

209 q section (29.06.2012/399) of the above section 209 of the article and by way of derogation from article 209 p to taxpayer must keep the invoices relating to the execution of the investment in real estate and the supporting documents, as well as 103, section 209, 209 k and m of the reports referred to in article 13 years from the end of the calendar year during which the validation period has begun. The article 209 of the after the time limit laid down in paragraph 2 of the invoices and supporting documents may be replaced by a written report setting out the review laid down by the law of the tax administration in order to determine the necessary elements of the obligation to or.

209 r section (29.06.2012/399) every taxable person shall keep a register of the goods he himself or someone else of his, in turn, transported to another Member State for 18 (b) the first subparagraph of article 1 – purposes of the transactions referred to in paragraph 3.

209 s section (29.06.2012/399) 43 43 (a) and (c) referred to in article investment gold seller must identify the customer always, when one transaction or each other in the number of transactions, total value of EUR 15 000 or more. The seller is the means that are available to identify the person on whose behalf the client is likely to work.
You do not need to perform the identification, if the customer is the prevention of money laundering and the financing of terrorism and how to determine whether the Act (503/2008), paragraph 13 of the client.

As referred to in sub-section 1, the recording of the transactions relating to the identification of customers and the more detailed provisions shall be provided to the State by means of a Council regulation.
The material referred to in paragraph 1 and 3 shall be kept for six years from the end of the calendar year in which the fiscal period has ended, the date of the transaction or the transactions took place between the last kytkeytyneistä.
Chapter 22 of the miscellaneous provisions (on 25 April 2003/325) section 210 (21.12.2012 read a/877) if the duty is levied by the tax, it may, on application, for a special reason to lower the value added tax and the operations performed or the penalties and other penalties or to remove them altogether. (21.12.2012 read/962)
The Ministry of finance may take the ruling of the principle of the duty. (21.12.2012 read/962)
The provisions of this article shall apply by analogy to the taxpayer of the tax law, also responsible for the.
A decision under this section may not be appealing to the appeal.
The tax of the tax administration, the release lays down separately.

211 section 211 (21.12.2012 read a/877) section has been repealed L:lla 21.12.2012 read a/877.

212-213 section 212 – 214 section is repealed by the L:lla of the start-up/1347.

214 – 215 section 215 is revoked under section 213 – L:lla 18 April 2008/246.

section 216 (22 December 2009/1432) to the regional Government Office and police are required to provide the tax authorities of the need for assistance. The regional government agency will also have the right to a tax authority presentation to the extent to which have not been complied with by the 168 and 169, pursuant to article conferred on the call, to meet their obligations.

217 section (of the start-up/1347), section 217 is a refutation of the L:lla of the start-up/1347.

(a) of section 217 (29.12.1995/1767) as provided for in the customs legislation relating to the formalities for the export of goods from the customs territory of the community, shall also apply to the customs territory of the community, but outside the territory of the Community from the territory of the community to be exported to the tax of the tax.

section 218 Penalty to avoid sales tax on doing business in an unlawful act and provides for Penal Code (39/1889), chapter 29, section 1 to 3. (8.11.2013/785)
L:lla 785/2013 amended the Act entered into force on 1.12.2013. The previous wording: the penalty for the unlawful conduct of the avoidance of value added tax and the business provided for in section 1 of chapter 29 of the Criminal Code – section 3.
The penalty for the offence in respect of value added tax of the tax provided for in Chapter 4 of section 29 of the criminal code.
That leaves due to fulfil the obligation laid down in article 209 s or in spite of the urging of the authority under section 162, 162, section 5, subsection (c), (e) or under section 162, 165, section 166, 168, 169, section (2) and (2) of paragraph (1), 170, 170 (a), (b), 209, 209 209 209 (e) or (f) the obligation provided for in article, is to be condemned to a fine for violation of value added tax. (29.06.2012/399)
The notification referred to in paragraph 161 of the negligence of the obligation to provide for business and community information. (16.3.2001/250)
As regards the non-inclusion of the infringement referred to in paragraph 3 above, the outcome of failure, related to the submission of the prosecution and the punishment not provided for in section 11 of chapter 29 of the criminal code. (8.11.2013/785)
L:lla 785/2013 amended Act came into force on 1.12.2013. The previous wording of an infringement as defined in paragraph 3 above, you can: leave a message, an indictment related to an offence or penalty without judgment, if there has been minimal, and it is timely to fixed.

section 219 (21.12.2012 read a/877) if the decision of the tax administration at the same time significantly affected the proceedings pending the resolution of the issues is being prepared and will be solved together, if it matters, the number of jobs, taking into account the taxation arrangements and the completion is possible, and no one working with harmful delay.

219 (a) section (21.12.2012 read a/877) the decision given pursuant to this Act shall indicate the issuing authority contact information, the supplier, or any other information that identifies a person as an immediate decision, the reasons for the decision and information on how the matter is resolved.

Article 220 (22 December 2005/1083) according to this law shall apply to the e-commerce business and administrative procedures in the operation of public authorities Act (13/2003).

the implementation of this law, the provisions of article 221 shall be adopted, where the need for further regulation.
Chapter 23-the date of entry into force and transitional provisions under section 222, this law shall enter into force on 1 June 1994.
2 this article is repealed L:lla 29.12.1994/1486.
The law shall be applied, unless provided otherwise below, when you sold the goods are delivered or the services performed, the country imported goods are released from customs supervision, or the goods or services have been taken for your own use on or after the date of the date of entry into force of the law.
This Act is repealed on 22 March 1991 of the law on turnover tax (559/91) it later amended. That the law must be applied, unless provided otherwise below, when you sold the goods are delivered or the services performed, the country imported goods are released from customs supervision or have been taken for own use prior to the entry into force of this law.
5 article has been repealed L:lla 29.12.1994/1486.
The law of the place of taxable transactions referred to in article 3 and the calculation of the tax on the sales amount for the year 1994 will be taken into account in the course of 1994, also before the entry into force of the law occurred in the sales, which would be taxable under the VAT law or the law of 55, 56, 58, on the basis of article or Chapter 6, tax free. Taxable sales are excluded on the basis of article 30 of the law of sales. (29.12.1994/1486)
If article 85 referred to in paragraph 1 of the food or feed materials referred to in paragraph 2 shall be forwarded or transferred to customs supervision or the beginning of 1998 for personal use will be taken before the sale of the goods to be carried out, the tax is 17% of the taxable amount. (16.12.1994/1218) 222 (a) section (29.12.1994/1486) of the law on turnover tax and the acts adopted thereunder, and shall apply to the liberalisation of the sales tax exemption and postponement of tax payments, even when a decision will be made after the entry into force of this law. The powers of the authorities in matters relating to the release of the tax is determined by this law, however, according to article 210.

section 223 (29.12.1994/1486) no tax is payable on the sale of goods for a fixed asset that has been shipped or been handed over to the buyer or the seller of the customs control is prepared for your own use before the entry into force of the law, if the goods are acquired for purposes other than an introduction and a reduction of the goods could not be made, or if the admission of the goods for their own use has been completed.

section 224 (29.12.1995/1767) 224 L:lla 29.12.1995/article has been repealed in 1767.

the sale of the goods under section 225 of the service or, where the law on turnover tax, is a tax, it is not to be carried out should be carried out by the tax in so far as it is accumulated for consideration before 1 January 1994.
This law does not apply to the entry into force of the laws of the unfinished services or supplies that are the basis of the provisions of the law on turnover tax would be excluded from the scope of the sales tax, if the service or delivery of goods have actually been taken before 1 September 1993. If the service or delivery of goods have been taken on or after 1 September 1993, this law shall apply to the extent that the service is made or the goods delivered to the place of installation since the entry into force of the law.
If the construction activity is not subject to this law, in the context of the normal construction activity in the sales of the product for your own use for taking the provisions of the law on turnover tax shall apply even when personal use is possible after the entry into force of the law.
33 of this law shall apply to the construction of the service for your personal use only in so far as this law has been applied to the construction of the service to run.

226 § 83 of this Act shall apply to the goods section, which has been delivered to the taxable person entitled on the date of entry into force of the laws of the deduction.

Article 227 (29.12.1994/1486) Apothecary is complete tax section 85 of this Act under the authority of the medicinal product and a medicinal product referred to in paragraph 5, in relation to sales of the product of the rate provided for in article 84, where he has been able to do with their acquisition of the law on turnover tax reduction provided for in article 50.

228 section 10(3) of the Act, and Chapter 12 provisions relating to the tax to be deducted and you want to apply when the sold goods are delivered or the service has been performed, or imported the goods are released from customs supervision or return to a legitimate on or after the date of entry into force of the law. Before the entry into force of this law the taxpayer entitled to a reduction of the service provided or to the supply of the goods under the procedure for processing under customs control post reduction shall apply to the provisions of the law on turnover tax, unless otherwise provided for below.

Article 112 of this Act shall apply where, after the entry into force of the law, an introduction is on or after the date you enter into the kind of goods or services, which are delivered, performed or released from customs supervision to perform the reduction to a legitimate trader, or actually produced on 1 October 1991. However, no reduction shall be provided before the entry into force of this law on fixed assets acquired or produced. The rule applies to the return referred to in section 130, which entitles the holder to use the goods and services to be taken only to the extent that they were acquired, or in the entry into force of this law, once produced. Article 52 of the law on turnover tax, before the entry into force of this law shall apply to an established product.
3 – 4 articles have been repealed L:lla 29.12.1995/1767.

Section 229 of the law on turnover tax, article 44 and 45 shall apply to the construction of industrial buildings, which have been taken from 1 October 1991 to 31 August 1993. For examinations started before 1 October 1991, the buildings are applied prior to the entry into force of the law on turnover tax, the provisions in force. The specific elements of the construction, it is considered ryhdytyn, unless otherwise, when possible, with the exception of a building or structure used work the basic work has been started.
If the construction is being done on 1 September 1993, but before the entry into force of this law, the said law shall apply to the construction of industrial building, to the extent that the service is made prior to the entry into force of this law.

229 (a) section (27.5.1994/375), the trader will get a reduction or reimbursement of the tax payable or the provider or rakennuttajalta in rakentamastaan arvonlisäverollisessa, or in the case referred to in articles 130 and 131 return oikeuttavassa in action using the new building construction and deletion of the deferred tax, which amounts to 13.5% of the acquisition cost of the building or structure. This shall apply only to the construction of buildings, which have been taken on 1 January 1994, or after that, and only to the extent that the construction service is prior to 1 June 1994.
What, under uudisrakennuksesta, shall apply also to an old building or a permanent structure to extension, change, reform and the work of the perusparannustyöhön and is used in the rest of the similar goods.
The reduction in the calculation of its cost is the acquisition and construction of a permanent building or structure, or perusparannuksesta which, in the amount of direct expenditure. Rakennuttajalta purchased the building, its cost is the cost caused by the contractor. If the builders caused by the cost of the acquisition could not be reliably find out the cost of the building, it is considered 80% of the price.
In so far as the construction of the service, or the property may have been made to the reduction referred to in this article shall apply to the extent that article 33. The amount of tax is the amount of the reduction.
Reduction half made in June 1994 and the other half in January 1995.

at the time of entry into force of the law, section 230 the supplier may use any of the idle property, or to the acquisition of movable object in own and joined the reduction referred to in Chapter 10 of the installation work, or the return referred to in article 131, if it has not been possible to make the deduction on the basis of the law on turnover tax, and if the goods have been delivered, in fact, manufactured or released to any of the uses referred to in sections of the law referred to in the customs control on 1 February 1993.
What States does not, however, apply to the financial period of use by a probable at the time of purchase has been for a period not exceeding three years, or which has been acquired to be installed in a building or structure, or as a permanent part of the device.
The reduction will be made in the month of entry into force of the laws of the parties and the other half on the eighth month after the entry into force of the law.

Article 231 of this Act, section 98, and Chapter 11, tax refund and the amount deducted to the carrying out of the provisions of the applicable deferred taxes when the goods have been exported from the country, delivered or taken for own use, on or after the date of the entry into force of the law.
If the goods have been made under section 47 of the law on turnover tax under paragraphs 1 to 3, 48 or 50 reduction referred to in article or equivalent prior to the entry into force of the law on turnover tax within the meaning of that provision, or if the current SAA linking the reduction of imported goods has been paid of the law on turnover tax of the tax return referred to in section 37 or equivalent prior to the entry into force of the law on turnover tax, within the meaning of that provision and the current SAA linking the goods are exported, supplied or taken for personal use at the date of entry into force of this Act on or after the the amount of the deduction, the tax shall be carried out and obtained tax refund shall be carried out in accordance with this section of the law back to the 98 's and the provisions of Chapter 11.
If the exported pharmaceutical product abroad may have been made to the law on turnover tax reduction referred to in article 50, the amount deducted to the deferred tax is, however, subject to the provisions of Chapter 10 of the law on turnover tax.

section 232 to allocate taxes from the sale of time shall apply to the provisions of the law on turnover tax at the time when the goods are delivered, the service has been performed, the consideration or any part of it is prior to the moment of delivery or of performance of the accumulated or has been taken for own use prior to the entry into force of this law.

233 temporal alignment of taxes to be made redundant article shall apply to the provisions of the law on turnover tax at the time when the goods or services have been received or taken from an introduction, the consideration or any part of it is prior to the date of the receipt of the goods or services of imported goods are released accumulated customs supervision prior to the entry into force of this law.

section 234 of the law on turnover tax, article 12 and 102 are applied prior to the entry into force of this law governing the sale. If the trader's account at the time of entry into force of this law, the period is between the entry into force of the previous financial year, it is considered part of the 102 for the purposes of article 12 and the account for the period.

Article 235 of this law article 130 shall apply to the goods and services that are acquired by this law and section 130 of the laws referred to in paragraph 3, come into force.

section 236 of the buyer does not have to be carried out on the basis of the tax, section 9 of the sale of the goods or service to the extent that he has carried out the tax on the importation of the goods or, if the lease or rental of the object in the object has been handed over to customs supervision prior to the entry into force of this law.

section 237 of the county tax offices and the central tax Board may give preliminary information as referred to in article 190, even before the entry into force of this law.
THEY'RE 88/93, Staub 69/93 acts entry into force and application in time: 27.5.1994/375: this law shall enter into force on 1 June 1994.
3/15/94 94, 27.5.1994/376 Staub: this law shall enter into force on 1 June 1994.
THEY'RE 71/94, Staub 17/94 27.5.1994/377: this law shall enter into force on 1 June 1994.
THEY'RE 76/94, La 28/94, La 29/94, 18/94 of 28 June 1994/613 Staub: this law shall enter into force on 1 September 1994.
The law shall apply to proceedings pending at the time of entry into force and subsequent applications.
THEY'RE 68/94 2.8.1994/24/94, Staub 700: this law shall enter into force on 1 December 1994.
The provisions of section 198 of the law shall apply to the application for the change after the entry into force of this law on the County Court's decision.
THEY LaVM 143/93 11/94 19.8.1994/735: this law shall enter into force on 1 September 1994.
Before the entry into force of the law can be taken in order to implement the necessary measures.
THEY LaVM 12/21/94, 94 8.12.1994/1108:161/94, 16.12.1994 Staub 53/94/1216: this law shall enter into force on 1 March 1995.
THEY'RE 126/94, 74/94, 16.12.1994, Staub/12:1. This law shall enter into force at the time of the decreed.
2. The law shall be applied when the goods are delivered or the service has been performed, the country imported goods are released from customs supervision, or the goods or services have been taken for your own use on or after the date of the date of entry into force of the law.
3. the tax is not payable on the sale of goods for a fixed asset that has been shipped or been handed over to the buyer or the seller of the customs control is prepared for your own use before the entry into force of the law, if the goods are acquired for purposes other than an introduction and a reduction of the goods could not be made, or if the admission of the goods for their own use has been completed.
4. Under this law a taxable person in the future not to do the reduction referred to in article 112 of the fixed asset that is acquired or manufactured before the entry into force of the law. Feed and fertilizer, which is acquired before the entry into force of the law, shall not be made under section 112 of the law on VAT or the reduction referred to in this Act.
5. Under this law to be a taxable person at the date of entry into force of the laws of the future may be in possession of any property or the idle ones own movable object and for the purchase of all the installation work, the reduction referred to in Chapter 10 or the return referred to in article 131, if it has not been possible to make the reduction of the value added tax on the basis of the law or of the law on turnover tax, and if the goods have been delivered, in fact made or released from customs supervision within the meaning of the law referred to in paragraphs, for the use of the service is carried out on 1 July 1994.

6. Under this law a taxable person in the future may be a reduction or recovery referred to in paragraph 5 of the law at the time of entry into force of the building or the construction of a permanent structure for the new construction or Reno there related to the work of the good or service, if it has not been possible to make the reduction of the value added tax on the basis of the law or of the law on turnover tax, and if the building or Reno there is taken on 1 July 1994.
7. What, does not, however, apply to the financial period of use by a probable at the time of purchase has been for a period not exceeding three years, or which has been acquired to be installed in a building or structure, or as a permanent part of the device, unless the question is not referred to in paragraph 6.
8. the entry into force of the law If the trader is still in their possession intended for sale to the feed or fertilizer and its raw materials in connection with the acquisition, which has been made of the law on turnover tax or value added tax calculated on the basis of the laws of the reduction, the month of entry into force of this law, the supplier shall carry out the tax 18% fertilizer substances or protein-containing feed materials or compound fatty tax tax exemptions on the purchase price or an imported product of the taxable amount.
THEY'RE 222/94, Staub 63/94 16.12.1994/12: this law shall enter into force on 1 January 1995.
THEY 276/94, Staub 72/94 29.12.1994/1483: this law shall enter into force at the time of the decreed.
The law will apply to any of the vehicles, the car tax is paid on the basis of the laws of the car tax.
THEY 322/89/94 94, Staub 29.12.1994/1486:1. This law shall enter into force at the time of the decreed.
2. The law shall apply, unless otherwise provided for below, when you sold the goods are delivered or the services performed, the intra-Community acquisition of goods is made, imported or has been handed over to the customs control of the goods or services have been taken for your own use on or after the date of the date of entry into force of the law.
3. the tax is not payable by a fixed asset acquired from the sale of goods or services, which are delivered, performed or released to the seller or to the seller of the customs control is taken for your own use prior to the entry into force of the law, if the goods or services are acquired for purposes other than an introduction and it has not been possible to make a product or service in respect of the reduction or if the admission of the goods or services for personal use has been completed.
4. upon the entry into force of this law shall apply to the legal system, service, or delivery of goods, which in the past on the basis of the provisions in force would remain outside the scope of value added tax, to the extent that the service is made or the goods delivered to the place of installation since the entry into force of the law.
5. the sale of a service or goods in accordance with the provisions in force, which in the past would not be subject to VAT, does not carry out the tax in so far as it is accumulated for consideration prior to the entry into force of this law.
6. Article 79 of this law and article 85 (a) (3) shall apply to the supply of them, who have been on or after the date of the date of entry into force of the law. The law shall apply to the value added tax referred to in article 80 of the interface, which is obtained on or after the date of entry into force of the law. The law does not, however, apply to the abovementioned, during 1995, the payments received from the interface if the interface has been submitted before the date of the entry into force of the law.
7. the provisions of this law, article 80 and 83 shall apply to the services and goods that have been delivered to the taxable person entitled on the date of entry into force of the laws of the deduction.
8. Chapter 10 and 12 of the laws of the amount to be deducted, and the provisions relating to the tax return applies where the sold goods are delivered or the service has been performed, the intra-Community acquisition of the goods imported into the country or has been released from customs supervision or return to a legitimate law on or after the date of entry into force.
9. Under this law a taxable person in the future not to do the reduction referred to in article 112 of the fixed asset that is acquired or manufactured before the entry into force of this law.
10. Under this law to be a taxable person at the date of entry into force of the laws of the future may be in possession of any property or the idle ones own movable object and for the purchase of all the installation work, the reduction referred to in Chapter 10 or the return referred to in article 131, if it has not been possible to make the deduction on the basis of the provisions in force in the past, and if the goods have been delivered, in fact made or released from customs supervision within the meaning of the law referred to in paragraphs, for the use of the service is carried out on 1 July 1994.
11. What are the 10 States, does not apply to the financial period of use, likely at the time of purchase has been more than three years and not the stuff that has been acquired to be installed in a building or structure, or as a permanent part of the device, unless the question is not referred to in paragraph 12.
12. Under this law to be a taxable person referred to in subsection 10, the future may be the reduction or refund at the time of entry into force of this law the standing of the building or structure to be used in construction work for the new construction or Reno there product or service, if it has not been possible to make the deduction on the basis of the provisions in force in the past and if the construction or Reno there is taken on 1 July 1994.
13. the reduction referred to in subsection 10 and 12 shall be made in the month of entry into force of the law.
14. If the taxable person shall be held at the time of entry into force of this Act under section 57 of the laws of the fuel or natural gas, for which it has been possible to make the acquisition of the law on turnover tax or value added tax calculated on the basis of the laws of deduction, a taxable person must be carried out for the month in the date of entry into force of this law, a tax on the purchase price of the 18 per cent fuel tax exemptions or an imported product of the taxable amount. The above provision also applies to the kind of fuel, which deferred the reduction on the basis of the advance payment may have been made before the entry into force of this law, but that will not be used until the entry into force of this law. Since the entry into force of this law, a taxable person who uses referred to in paragraph 2 of article 57 of the fuel tax, which is paid by a taxable person, as specified above, to be reduced before the start of the June 1995 using the fuel tax which they have paid. The tax will be reduced fuel consumption for the month.
15. Goods which have been imported to Finland and been placed under a customs tax code (575/78) referred to in article 17 and 18, the system of temporary admission or of the Customs Act (572/78) in section 18 of the Customs Act, the customs terminal, referred to in section 20 of the Act, the Customs Act, referred to in a free zone or in a customs warehouse referred to in article 25, prior to the entry into force of this law, the provisions in force at the time of entry for the procedure shall apply to the goods during the period when the goods on the basis of the provisions referred to above is the procedure. When the goods are taken from the above mentioned procedure, shall apply to the importation of the goods, the provisions of this law. Is subject to the condition that the goods are before any of the above procedures have been in free circulation in the State, which belongs to the Community on the date of entry into force of this law.
16. The goods, which is placed in one of the transit procedure prior to the entry into force of this law, the provisions in force at the time of entry for the procedure shall apply to the goods during the period in which the goods are, within the above provisions. When the procedure ends, shall apply to the importation of the goods, the provisions of this law. Is subject to the condition that the goods have been in free circulation in the State prior to the transit procedure, which belongs to the community on the date of entry into force of this law and that the goods have been entered for the procedure prior to the entry into force of the laws of the State of the issue by the supplier as a result of the sale.
17. this law provides for the importation of the goods, shall also apply to the use of the law has entered into force in Finland, of any of the goods, if the goods are sold to the user 1) prior to the entry into force of the laws of the State, which is a member of the community at the date of entry into force of the law;
2) is in the State of origin, or be exempt on the basis of the provisions governing the sale abroad; and 3) stuff has not been imported prior to the entry into force of the law.
18. Paragraphs 15 and 16 of the law of the place of importation in Finland, if the procedure provided for in the said paragraphs ending in Finland.
19. the importation of goods is not made on the basis of the tax in the 15-17 under, if the goods are or will be sent to a country outside the community.
20. the importation of goods is carried out in the circumstances referred to in paragraph 15, the tax, if other than means of transport is to be consigned or transported back to the exporter in the country from which the goods are temporarily imported.
21. Prior to the entry into force of this law the importation of means of transport temporarily imported will not be performed in the circumstances referred to in paragraph 15, the tax, if the 1) the means of transport has acquired or imported in accordance with the General provisions in the field of taxation and the means of transport for the export tax, value added tax did not become verottomuuteen or return;
2. the means of transport for the first entry into service has been made) before 1 January 1987; or (3) the amount of tax payable on importation of means of transport), would be limited.

22. Article 147 (1) of the law, section 162 and 162 (b) the amount referred to in section (5) of the time is in January-March, 1995 as regards the value added tax of 25 of the second month following the date on the calendar.
23. the provisions of this law, section 5 of 162 in the initial possibility of controlling for the first time for the year 1996, tilitettävään.
THEY 283/94, Staub 91/94, Council Directive 77/388/EEC; OJ No l L 145, 13.6.1977, p. 1, 91/680/EEC; OJ No l L 376, 31.12.1991, p. 1, 92/111/EEC; OJ No l L 384, 30.12.1992 p. 47, 92/77/EEC; OJ No l L 316, 31.10.1992, p. 1, 79/1072/EEC; OJ No l L 331, 27.12.1979, p. 11, 86/560/EEC; OJ No l L 326, 21.11.1986, p. 40 83/181/EEC; OJ No l L 105, 23.4.1983, p. 38 78/1035/EEC; OJ No l L 366, 28.12.1978, p. 34 69/169/EEC; OJ No l L 133, 04.06.1969 p. 6 of 17 March 1995/347: this law shall enter into force on 1 April 1995.
LA LA 114/113/94, 94, 102/94 of 17 March 1995, Staub/350: this law shall enter into force on 1 April 1995.
THEY 336/94, Staub 98/94 21.4.1995/649: this law shall enter into force on 1 September 1995.
THEY'RE 94/93, SuVM LaVM 22/94, 10/94 3.11.1995/1244: this law shall enter into force on 1 January 1996.
The applicable law for the social insurance institution of Finland from 1996 to tilitettävään in respect of value added tax.
THEY'RE 67/95, 15/96, Staub EV 67/95 29.12.1995/1767: this law shall enter into force on 1 January 1996.
This law shall apply, unless otherwise provided for below, when you sold the goods are delivered or the services performed, the intra-Community acquisition of goods is made, the country imported have been handed over to the customs control, the goods or services have been taken for your own use, or the goods are transferred to the storage procedure on or after the date of entry into force of the law.
Of second-hand goods, works of art, collectors ' items and antiques, the provisions on the taxation of the margin applies to goods that have been shipped or been handed over to customs supervision to the taxable dealer, on or after the date of entry into force of the law. The taxable dealer may apply the procedure referred to in article 79 (k) also in respect of goods which he has submitted on or after the date of entry into force of the law. However, the taxable dealer does not have the right to do the calculation of the profit margin 72 k the reduction referred to in paragraph (2) on the basis of the purchase price of the goods, if he has had the right to make a deduction for the purchase of goods or the import of section 83, as it was on the basis of this law, at the time of entry into force, or on the basis of Chapter 10 of the.
The sale of goods, the tax will not be run by a reduction of the acquisition by a person who is not able to do this at the time of entry into force of the law in force, on the basis of article 228 (3).
Paragraph 5 of article 36 of the law, section 58 (1) of the Competition Act, section 71 (4), 72 (d) of article 3, paragraph 22 of article 94 and article 129 shall apply in the case of sold goods are delivered or the services performed, the intra-Community acquisition is complete, the imported goods released from customs supervision, or the goods or services have been taken for your own use on 1 January 1995.
Section 45 of the law shall apply where the service has been performed on 1 May 1995.
Before the entry into force of this law may be to take the necessary steps of the implementation of the law.
8 article has been repealed L:lla 30.12.1996/1264. (30.12.1996/1264)
THEY 168/95, 48/95, Staub EV 7.6.1996 173/95/381: this law shall enter into force on 1 July 1996.
The law shall apply in the case of the intra-Community acquisition of goods sold have been delivered, it is done, the imported goods have been handed over to the customs supervision of the goods is taken for your own use, or the goods are transferred to the storage procedure on or after the date of entry into force of the law.
THEY'RE 39/96, Staub 12/96, 50/96 of 26.7.1996 EV/542: this law shall enter into force on 1 January 1997.
THEY'RE 46/96, Staub 20/96, EV 105/96 1.11.1996/805: this law shall enter into force on 1 December 1996. Transitional provisions will be given separately by law.
THEY LaVM 92/1996, 10/1996, EV 123/1996 of 20 December 1996/1123: this law shall enter into force on 1 January 1997.
The year 1996 in November and December will be given a tax return by applying before the entry into force of this law, the provisions in force.
The annual declaration is to be made in 1996. It is applied prior to the entry into force of this law, the provisions in force.
The law, section 182 of the dollar amount referred to in paragraph 4, the tax increase will be imposed when the law enters into force, the obligation to be neglected.
THEY 202/96, Staub 42/96, (EC) No 1257/1996, 30.12.1996 EV 205/: this law shall enter into force on 1 January 1997.
THEY 238/1996, Staub 48/1996, EV 252/1996 30.12.1996/1264: this law shall enter into force on 1 March 1997.
The law shall be applied in the sold goods are delivered or the services performed, it is the duty of carrying out the tax on the imported goods within the meaning of section 87 were born, the goods or services have been taken for your own use, or the goods are transferred to the storage procedure on or after the date of entry into force of the law.
At the law amending the law on value added tax shall be repealed on 29 December 1995 (1767/95) the provision of article 8, the date of entry into force.
THEY are 184/1996, Staub 45/1996, SuVM 3/1996, EV 246/1996 19.6.1997 585: this law shall enter into force on 1 July 1997.
This law shall apply, unless otherwise provided for below, when you sold the goods are delivered or the services performed, the intra-Community acquisition is done, it is the duty of carrying out the tax on the imported goods within the meaning of section 87 were born or the goods or services have been taken since the entry into force of the law for your own use.
Law 72 (d) the section shall apply when the goods are delivered or the services performed on 1 January 1995.
THEY'RE 64/1997, Staub 9/1997, EV 76/1997, Council decision 97/217/EC; OJ No l L 86, 28.3.1997, p. 29 19.12.1997/29:1. This law shall enter into force on 1 January 1998.
2. The law shall apply, unless otherwise provided for below, when you sold the goods are delivered or the services performed, the goods or services have been taken for their own use, the intra-Community acquisition of goods is made, have been moved to storage or imported goods is the responsibility of the settlement of the tax under section 87 were born following the entry into force of the laws of the.
3. The law shall apply to the tax base amount in the mediums or in the form of grants and 85 (a) of the compensation referred to in paragraph 5, which has been since the entry into force of the law.
4. the sale of goods or services obtained from any part of a contingency affecting the amount that has accumulated in the prior to the entry into force of this law, shall apply to the previously existing tax rates.
5. the provisions of this law, article 85 and 85 (a) shall be applied to the purchase of goods in the community, which according to article 138 (b) will be applied to subsequent calendar months of the entry into force of the law.
6. This law 72 (d) of section 4 applies, when the goods are delivered or the services performed on 1 January 1995.
THEY'RE 111/1997, Staub 35/1997, EV 204/1997 30.12.1997, p/1381: this law shall enter into force on 1 January 1998.
The customs at the time of entry into force of the laws of the Government pending the appeal to the County Court of Uusimaa.
THEY LaVM 18/192/1997, 1997/1997 Strasbourg, EV/727: this law shall enter into force on 1 January 1999.
The law applies to 85 (a) of the compensation referred to in paragraph 5, which has been since the entry into force of the law.
THEY 33/1998, Staub 24/1998, EV 94/962/1998 treated as an objection: this law shall enter into force on 1 January 1999.
This law shall apply in the case of sold goods are delivered or the service has been performed, the intra-Community acquisition of the goods imported into the country or has been released from customs supervision or return to a legitimate since the entry into force of the law.
THEY 207/1998, Staub 44/1998, EV 168/1998 24.6.1999/763: this law shall enter into force on 1 July 1999.
This law shall apply in the case of the intra-Community acquisition of goods sold have been delivered, it is carried out, it is the duty of carrying out the tax on the imported goods was born, the goods have been taken for your own use, or the goods have been moved to storage procedure since the entry into force of the law.
THEY'RE 6/1999, Staub 1/1999, the EV 6/1999, 8.10.1999/940: this law shall enter into force on 1 January 2000.
The law shall be applied in the sold goods are delivered or the services performed, the intra-Community acquisition of goods is made, imported, or the tax on imported goods or services shall have been taken since the entry into force of the law for your own use.
The provisions of the law to be deducted and be repaid tax shall be applied in the sold goods are delivered or the services performed, the intra-Community acquisition of goods is made or imported for tax reduction or repayment of the settlement obligation has arisen since the entry into force of the laws of the entitled.
THEY 28/1999, Staub 5/23/1999, EV, 1999 Council Directive 77/388/EEC; OJ No l L 145, 13.6.1977, p. 1, Council Directive 98/80/EC; OJ No l L 281, 17.10.1998, p. 31 of the start-up/1347: this law shall enter into force on 1 January 2000.
THEY 149/1999, Staub, 30/10/1999 1999 HaVL, EV 131/1999 on 31 March 2000/332: this law shall enter into force on 15 April 2000.
The law shall apply to the construction of facilities and other property management services, which has been carried out or taken for personal use on 1 January 2000.
THEY 179/1999, Staub 3/2000, EV 27/2000 enclosing a/391: this law shall enter into force on 1 May 2000.
This law superseded the value added tax act under section 42 paragraph 8 shall apply until 31 December 2000.
THEY'RE 6/2000, TaVM 4/2000, EV 39/2000/875 27.10.2000: this law shall enter into force on 1 November 2000.
THEY'RE 112/2000, Staub 19/2000, EV 134/2000, Council Directive 2000/47/EC; OJ No l L 193, 29.7.2000, p. 73 16.3.2001/250: this law shall enter into force on 1 April 2001.
THEY'RE 188/2000, TaVM 2/2001, 26 October 2001, the EV 13/2001/915:


This law shall enter into force on 1 January 2002.
The law shall be applied, if the goods are delivered or the services performed, the intra-Community acquisition of goods is made, imported, or the tax on imported goods or services shall have been taken since the entry into force of the law for your own use.
THEY 91/2001, Staub 12/2001, 13 December 2001, the 101/2001/EV 1239: this law shall enter into force on 1 January 2002.
THEY 164/2001, Staub 31/2001 of 21 December 2001/176/2001, EV, 1457: this law shall enter into force on 1 January 2002.
The law is applied, when the goods are delivered or the services performed, entitled to a refund of the intra-Community acquisition of the goods imported into the country or has been released from customs supervision after the entry into force of the law.
THEY'RE 130/2001, Staub 33/2001 by EV 188/2001 25.11.2002/971: this law shall enter into force on 1 July 2003.
This law shall apply where the service has been performed or taken for own use, on or after the date of the entry into force of the law.
THEY'RE 125/2002, Staub 16/2002, EV 147/2002, Council Directive 2002/38/EC; OJ No l L 128, 15.5.2002, p. 41, Council Regulation (EC) No 1782/2003 792/2002; OJ No l L 128, 15.5.2002, p. 1 on 11 December 2002/1071: this law shall enter into force on 1 January 2003.
The applicable law, except as otherwise provided below, when you sold the goods are delivered or the service has been performed, the intra-Community acquisition is complete, the imported goods released from customs supervision or have been taken on the date of entry into force of the laws, or for your own use.
The sale of a service or supply which is not carried out prior to the entry into force of this law, does not carry out the tax in so far as it is accumulated for consideration prior to the entry into force of the law.
The provisions relating to the taxation of the margin applies to objects of art, which has been shipped or been handed over to customs supervision to the taxable dealer, on or after the date of entry into force of the law.
THEY 131/2002, Staub 24/2002, Kuuu 9/2002 RSV 170/2002, on 25 April 2003/325: this law shall enter into force on 1 January 2004, unless otherwise provided for below.
13 (a) section 2 shall, however, enter into force on 1 June 2003.
The applicable law, except as otherwise provided below, when you sold the goods are delivered or the service has been performed, the intra-Community acquisition of goods is made, imported goods released from customs supervision, the Department has taken for your own use or to trade on the procedure for the entry into force of the law has been transferred to storage on or after the date you enter.
The provisions of Chapter 10 of the law on the amount to be deducted shall be applied when the sold goods are delivered or the service has been performed, or the reduction of the customs control of imported goods have been handed over to the making of the intra-Community acquisition of goods intended for the professional or the goods or services have been, or are in fact produced on or after the date of entry into force of the law.
THEY 266/2002, Staub 43/2002, EV 285/2002 15.12.2003/1072: this law shall enter into force on 1 January 2004.
THEY'RE 117/2003, Staub 27/2003, EV 67/2003 30.12.2003/1301: this law shall enter into force on 1 January 2004.
3 of 149 points (a) to (e), and article 149 shall apply to the entry into force of this Act on or after the date of the start of the fiscal year or part of a fiscal year, if the fiscal year is begun before that date. If the part of the period is shorter or longer than 12 months, in accordance with the third paragraph of article 3 of the calculation rule. Their periods or periods in respect of the parts of which end in the course of 2004, the credit can be used to apply no earlier than 1 January 2005.
Article 32 of the law and section 33 shall apply to the construction of facilities and other property management services, which has been carried out or taken for personal use on or after the date of entry into force of the law.
THEY'RE 135/2003, Staub 38/2003, 24 June 2004, 110/2003/573 EV: this law shall enter into force on 1 July 2004.
The law will apply to the entry into force of the Act on or after the date of future applications.
THEY'RE 57/2004, Staub 4/2004, 2004/63/2004, EV 935: this law shall enter into force on 1 January 2005.
The law shall be applied in the sold goods are delivered or the service has been performed, the intra-Community acquisition of goods is made, imported goods released from customs supervision or have been taken on the date of entry into force of the laws, or for your own use.
THEY 124/2004 17/2004, Staub, EV 125/2004, Council Directive 2003/92/EC (32003L0092); OJ No l L 260, 11.10.2003, p. 8 21.12.2004/1161: this law shall enter into force on 1 January 2005.
The date of entry into force of this law shall apply the law or after the start of the fiscal year or the period after the entry into force of the laws of the portion of the fiscal year in the fiscal year has started prior to that date. The entry into force of the laws of the previous fiscal year at the time of entry into force of this law shall be subject to the provisions in force. If the part of the period is shorter or longer than 12 months, shall be applied in accordance with the third paragraph of article 3 of the calculation rule.
THEY'RE 147/2004, LA 124/2004 26/2004, Staub, EV 171/2004 21.12.2004/1234: this law shall enter into force on 1 January 2005.
THEY 189/2004, Staub 32/2004, EV 201/2004 on 20 May 2005/331: this law shall enter into force on 1 January 2006.
The law shall be applied in the sold goods are delivered or the service has been performed, or intra-Community acquisition of goods is made on or after the date of entry into force of the law. Article 133 of the law you shall apply for the first time to the date of entry into force of the tax law for the year 260.
THEY'RE 22/2005, Staub 5/2005, EV 39/2005 23.6.2005/453: this law shall enter into force on 1 July 2005.
The law will apply to the released goods are delivered or the services performed on or after the date of entry into force of the law.
THEY'RE 35/2005, Staub 11/2005, 18 November 2005/903 EV 54/2005: this law shall enter into force on 1 January 2006.
The law will apply to the service, which has been carried out or taken for own use in this Act, the provisions of the Copyright Act on or after the date of entry into force.
THEY'RE 85/2004, Staub 21/2005/123/2005 of 22 December 2005, EV 1083: this law shall enter into force on 1 January 2006.
THEY 91/2005, Staub 22/2005, EV 141/2005 on December 1, 2006/1060: this law shall enter into force on 1 January 2007 and shall remain in force until the end of 2011.
The law shall apply to the matters for which the obligation is incurred, when the tax during the period of validity of the law. (29 October 2010/904)
THEY'RE 119/2006, Staub 19/2006, 8 December 2006, 143/2006/EV 11: this law shall enter into force on 1 January 2007.
THEY DID 211/2006, Staub 29/2006, Regulation (EC) No 178/2006 of 9 February 2007, EV/148: this law shall enter into force on 15 February 2007.
THEY'RE 21, 25/06/2006 TaVM, EV 252/2006 23 November 2007/1061: this law shall enter into force on 1 January 2008.
Except as otherwise provided below, this law shall apply in the case of real estate or its use changes as referred to in article 120 of the law on or after the date of entry into force.
This revision of the law on the reduction of the real estate investment provisions do not apply, if the real estate new construction or Reno there joined the construction service is completed before the year 2004.
If the real estate new construction or Reno there joined the construction service is completed in 2004 or thereafter, but prior to the entry into force of this law, this law shall apply to the period after the entry into force of the amendment of the laws of the period. However, the review period is five years after the start of the calendar year during which the new construction or Reno there joined the construction of the service is completed. For the calculation of the amount that you want to check, section 121 (d) referred to in subsection 1, the ratio of 1:10 v/v is used instead of the in this case, the ratio 1/5. The entry into force of the laws of the previous review period shall be subject to the provisions in force at the time of entry into force of the law.
33 of the law and article 121 (b) applies, if the intended use of the property will be handed over or turns on or after the date of the entry into force of the law.
33 (a) of the law shall be applied in the service is for your own use on or after the date of the entry into force of the law. The rule does not apply if the property of new construction or Reno there joined the construction service is completed before the year 2004. In cases where such a construction service is completed in 2004 or thereafter, but prior to the entry into force of this law, the provision is calculated on the date of entry into force of the revision period within the meaning of paragraph 4.
Tax reduction is not checked in the circumstances referred to in paragraph 4, to the detriment of the trader and article 33 (a) apply to the extent that the supplier has completed the tax at the time of entry into force of this law on the basis of article 33 in force and he has not made the adjustment on taxation or chosen.
If the property is in the circumstances referred to in paragraph 4, sold before the entry into force of the law, the buyer for the purchase of tax law following the entry into force of the revision of the review during the period of review, or in the case referred to in paragraph 33 (a) your use of the tax at the time of entry into force of this law, the seller shall be considered in force on the basis of article 33.
209 m of the Act does not apply to those referred to in paragraph 3 or 4 of the real estate investments.
THEY'RE 44/2007, Staub 10/2007 of 21 December 2007, 54, EV/2007/1312: this law shall enter into force on 1 January 2008.
This law shall apply, if the sold goods are delivered, the service has been performed, the intra-Community acquisition of the goods or services is made, have been taken for your own use, or the goods have been moved to storage procedure since the entry into force of the law.
THEY'RE 110/2007 18/2007, Staub, EV 97/2007, Council Directive 2006/112/EC, OJ No L L 347, on 11 December 2006, p. 1 (Council Directive 2006/69/EC; OJ-) 18 April 2008/246: this law shall enter into force on 1 May 2008.
THEY are 148/2007 5/2008, Staub, EV 25/2008, 28/11/737:


This law shall enter into force on 1 December 2008.
The imports of the goods, of which it is the duty of carrying out the tax according to section 87 were born prior to the entry into force of this law, shall apply to the provisions of the law in force at the time of entry into force.
THEY'RE 145/2008, Staub 20/2008, EV 144/2008, Council Directive 2007/74/EC; OJ No L L 346, 29.12.2007, p. 6, 28/11/754: this law shall enter into force on 1 January 2009.
The law will apply to the service, which will be carried out, or on the date of entry into force of the laws are for your own use, or after.
THEY'RE 159/2008, Staub 21/2008 2008-5 December 2008/148, EV 785: this law shall enter into force on 1 October 2009.
The law shall be applied, unless provided otherwise below, if the sold goods are delivered, the goods have been taken for their own use, the intra-Community acquisition of goods is made, have been moved to storage or imported goods is the responsibility of the settlement of the tax under section 87 were born following the entry into force of the laws of the.
The sale of the goods or any part of a contingency affecting the amount that has accumulated in the prior to the entry into force of this law, at the time of entry into force of this law shall apply to the tax rate in force.
The law shall be applied to the purchase of goods in the community, which according to article 138 (b) will be applied to subsequent calendar months of the entry into force of the law.
THEY 114/2008, Staub 19/2008, for three days from January 2008/145/6 EV: this law shall enter into force at the time of the Council of State decreed.
At the time of entry into force of this law, the provisions in force shall apply to the sale of the vehicles, which carried out the car tax at the time of entry into force of this law shall apply to the car tax in force the provisions of the Act.
This law is in force at the time of entry into force of the car tax, value added tax of the tax at the time of entry into force of this law shall apply to the provisions in force in accordance with the provisions of the act carried out, the car tax, value added tax equal to the tax.
THEY'RE 192/2008, Staub 26/2008, 7 August 2009/185/2008 EV 6:1. This law shall enter into force on 14 August, 2009.
2. The law shall apply from 1 January 2010 for the tax year beginning on or after 1 January 2010 after ending 13 (c) of section for a given tax period, within the meaning of these values, the sums due shall bear interest and back taxes payable. (2009/747)
3. Before 1 January 2010, the daily values for a given tax period, the sums due shall bear interest and ended back at the date of entry into force of this law shall apply to the paid tax in force, unless otherwise provided for below. (2009/747)
4. at the time of entry into force of this Act in force under section 148 (1) of the Competition Act does not apply to the taxpayer and (2) for the period 1 March 2010 after the amount of the tax in order to carry out pay and tax to 148 section, for which the veronmääräämispäätös will be made on 1 January 2010 or after. (2009/747)
5. Taxable person shall be entitled to deduct from the last, before 1 January 2010, for a given tax period ending at the date of entry into force of this law without detracting from the left in the current SAA linking the amount referred to in paragraph 149 1 January 2010 for the tax year. If the taxable person has received without reducing the quantity back to the date of entry into force of section 149 or subsection 6, on the basis of the provision, it is not to be reduced to 1 January 2010 for the tax year. (2009/747)
6. A taxable person, with the fiscal year 1 January 2010 on the basis of article 208 (a) changes in the calendar year shall be entitled to receive a reimbursement for the last year ended before 1 January 2010 a tax for the period commencing on the date of entry into force of the laws of the existing without detracting from the left, paragraph 149. The return shall be paid on the basis of the application or the rest of the report and at the date of entry into force of this law shall apply, mutatis mutandis, the provisions in force. (2009/747)
7. Law 149 (b) – (d) of article 149 shall apply from 1 January 2010 or after the fiscal year ends. (2009/747)
8. A taxable person, with the fiscal year 1 January 2010 changes to 208 (a) on the basis of article 149 of the calendar year, be entitled to a rebate referred to in section 1 January 2010 or after having a period, of the accounting Act, the ending of the financial year from 1 January 2010 edeltäneiltä calendar months tilitettävästä. Relief at the time of entry into force of this law shall apply, mutatis mutandis, the provisions in force. For the purposes of the provisions concerning the financial year shall be considered relief for the 1 January 2010 in accordance with the accounting Act, of the preceding fiscal year to the calendar months. (2009/747)
9. A taxable person, with the fiscal year 1 January 2010 changes to 208 (a) the calendar year referred to in article into line with the account of the accounting Act, has the right to obtain relief as referred to in article 149 (a) for the period from 1 January 2010 to accord with the accounting act for the fiscal year ending after that period are derived from periods of employment for the period from 1 January 2010 calendar months tilitettävästä. For the purposes of the provisions concerning the financial year shall be considered relief for the period from 1 January 2010 in accordance with the accounting act after the period of calendar months. (2009/747) 10. A taxable person, the tax season is 162 (a) section 4 of the tax period, the tax is, however, on the basis of the application, for the period from 1 January 2010, including those referred to in paragraphs shorter tax laws through the provided that the taxable person has made an application within three months from 1 January 2010. (2009/747) 11. If the year ended before 1 January 2010, for a given tax period, the tax return for the tax to be paid will arrive after the 1 March 2010 the tax agency, the amount of the taxable person, the tax on the taxable person by the tax agency. (2009/747) 12. At the time of entry into force of this law had been in force under section 182 (1) shall not apply until 1 January 2010 for a given tax period ended tilitettävään, within the time allowed, the tax which has not been paid or that is paid, apparently too little, if the tax is imposed on 1 January 2010 or after. (2009/747) 13. If the year ended before 1 January 2010, for a given tax period, the tax on veronmääräämispäätös will be made on 1 January 2010, the tax is calculated on or after the date of entry into force of this law, existing within the meaning of section 183 of the tax increase by 31 December 2009 at the latest. (2009/747) 14. If the year ended before 1 January 2010, for a given tax period, the decision will be taken back to the tax payable as from 1 January 2010 or on the date of entry into force of this law the following existing 187 shall be the rate referred to in paragraph 2 shall be paid until the date on which the decision will be taken back to the tax payable. (2009/747) 15. A taxable person who has reported for the year ended before 1 January 2010, the calendar month of the tax to be deducted from the tax too high or too low, may correct the error by subtracting too much the notified tax during the period from 1 January 2010 for the tax year beginning on or after. If a taxable person for the fiscal year 1 January 2010 changes to 208 for the calendar year referred to in paragraph (a), the correction can be made with effect from 1 January 2010, including applicable during the period. (2009/747)
THEY 221/2008, Staub 7/2009, 16 October 2009/66/2009 EV 747: this law shall enter into force on 21 October 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009 2009-16 October 2009, EV 115/748: this law shall enter into force on 21 October, 2009 and shall remain in force until 31 December 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009, EV 115/2009 13 November 2009/886: this law shall enter into force on 1 January 2010, however, in such a way that the section 69 (c) of the above title will enter into force on 1 January 2013, and 69 (d) section and the title of the above shall enter into force on 1 January 2011.
This law shall apply to the matters for which the obligation is incurred, when the tax since the entry into force of the law.
Article 162 (e) of the law shall apply for the first time for the calendar month of the date of entry into force of the law to be given to the summary report.
Article 204 of the laws of the shall apply to the adjustment referred to in the second paragraph, the tax period or another taxable person giving a decision on the entry into force of the law has acquired the authority of a final decision.
THEY 136/2009, Staub 16/2009 2009-13 November 2009/887 EV 127: this law shall enter into force on 1 January 2010. Article 69 (c) of the law and its above the title are valid until 31 December 2012 and 69 (d) section and the title of the above until 31 December 2010.
This law shall apply to the matters for which the obligation is incurred, when the tax during the period of validity of the law.
THEY 136/2009, Staub 16/2009/127/2009 of 22 December 2009, EV 1359: this law shall enter into force on 1 January 2010.
Before the entry into force of this law shall apply to the refund applications made at the time of entry into force of this law, the provisions in force.
This law under section 70 of the 6 to 8, and article 71 (3) and (4) shall not apply until the entry into force of this law on goods and services supplied.
THEY 171/2009, Staub, 37/2009 of 22 December 2009/197/2009 EV 1432: this law shall enter into force on 1 January 2010.
Before the entry into force of this law may be to take the measures needed to implement the law.
THEY 161/2009, HaVM 18/2009, by EV 205/2009/1740: this law shall enter into force on 1 January 2010.
THEY 244/2009, Staub 43/2009, EV 252/2009 December 29/1780:


This law shall enter into force on 1 July 2010.
The law shall be applied, unless provided otherwise below, if the sold goods are delivered or the service has been performed, the goods or services have been taken for their own use, the intra-Community acquisition of goods is made, have been moved to storage or imported goods is the responsibility of the settlement of the tax under section 87 were born following the entry into force of the laws of the.
The law shall apply to the tax base amount in the mediums of aid and grants, the Finnish Broadcasting Company on State television and radio Fund, the compensation received by and at the Radio and TV fee income received by compensation Ab television, who has been following the entry into force of the law.
A contingency affecting the amount obtained from the sale of goods or services or part thereof, that has been accumulated prior to the entry into force of this law, at the time of entry into force of this law shall apply to the tax rate in force.
The law shall be applied to the purchase of goods in the community, which according to article 138 (b) will be applied to subsequent calendar months of the entry into force of the law.
THEY 137/2009, Staub 32/2009 2009-11 June 2010, the EV of 180/529: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010 2010-16 July 2010, the EV 37/686: this law shall enter into force on 1 April 2011, however, in such a way that the section 8 (b), section 80 (2) and (3), article 94, paragraph 12, and article 140 of the 1 and 2, shall enter into force on 1 August 2010.
This law shall apply to the matters for which the obligation is incurred, when the tax since the entry into force of the law. However, this law does not apply in the case of a legal system, at the time of entry into force referred to in article 8 c of the service, which has actually been taken prior to the entry into force of the law, but it is subject to the provisions in force at the date of entry into force of this law.
THEY'RE 41/2010, Staub 21/2010 2010-16 July 2010/111, EV 687: this law shall enter into force on 1 August 2010 and is valid until 31 March 2011.
THEY'RE 41/2010, Staub 21/2010 29 October 2010/111/2010, EV 905: this law shall enter into force on 1 January 2011.
The law shall be applied to the construction of the real estate management services and other services which are performed on or after the date of the entry into force of the law.
THEY 123/2010, Staub 35/2010, EV 154/2010 30.12.2010/1370: this law shall enter into force on 1 January 2011.
The law shall apply to the goods and services in respect of which it is the duty of carrying out the law born of the tax came into force.
THEY 162/2010, Staub 52/2010, EV 257/2010, Council directive 2009/162/EU (32009L0162); OJ No L L 15, p. 14, 15 January 2010 30.12.2010/1413: this law shall enter into force on 1 January 2011.
THEY 122/2010 THEY 258/2010, Staub 47/2010, EV, 25 March 2010/240/277, section 101 (b) of the law this shall enter into force on 1 January 2013. The law of article 156 (b) shall enter into force on 1 April 2011 and it shall apply with effect from 1 October 2010.
THEY 311/2010, Staub 58/2010, EV 329/2010, Council directive 2010/66/EU; OJ No L L 275, 20 October 2010, born 29 April 2011 1/417: this law shall enter into force on 1 June 2011.
The applicable law, except as otherwise provided below, when the tax obligation of carrying out the service after the entry into force of the law has arisen from the sale.
131 of the laws of the first subparagraph of article 1 shall apply to the sold goods are delivered or the service has been performed to restore legitimate or intra-Community acquisition is made, the goods are transferred to storage or for the imported goods pursuant to article 87 has been born since the entry into force of the settlement of the tax law.
THEY 210/2010, Staub 62/2010, Dec/1202 EV 358/2010: this law shall enter into force on 1 January 2012.
This law shall apply, save as otherwise provided for hereafter, when the tax obligation is incurred after the entry into force of the settlement legislation.
The law shall be applied to the purchase of goods in the community, which according to article 138 (b) will be applied to subsequent calendar months of the entry into force of the law.
THEY'RE 52/11, Staub 9/2011, EV 44/2011 29.06.2012/399: this law shall enter into force on 1 January 2013.
The law shall apply to the matters for which it is the duty of the tax on the date of entry into force of the laws was born.
THEY'RE 25/2012, Staub 10/2012, EV 44 31 August 2012/492/2012: this law shall enter into force on 1 January 2013.
THEY 28/14/2012, 2012, Staub EV 66/30 November 2012/2012 706: this law shall enter into force on 1 January 2013.
This law shall apply, save as otherwise provided for hereafter, when the tax obligation is incurred after the entry into force of the settlement legislation.
The law shall be applied to the purchase of goods in the community, which according to article 138 (b) will be applied to subsequent calendar months of the entry into force of the law.
THEY'RE 89/2012, Staub 24/2012, EK 112/2012 21.12.2012 read a/877: this law shall enter into force on 1 January 2013.
At the time of entry into force of this law, the right to appeal to the administrative proceedings pending, as well as the tax exemption or suspension of tax payments at the time of entry into force of this law shall apply to the relevant provisions. Before the entry into force of this law on the basis of the amount of tax on the deferred payment at the time of entry into force of this law shall apply to the wide interest rate in force.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012 21.12.2012 read/962: this law shall enter into force on 1 January 2013.
THEY HaVM 21/145/2012, 2012, EV 150 8.11.2013/761/2012: this law shall enter into force on 1 January 2014.
The law will apply to the sale of the service, when the tax obligation of conduct is born after the entry into force of the laws.
THEY are 108 17/13/2013, Staub, EV 8.11.2013/118/13 762: this law shall enter into force on 1 January 2014.
The law shall apply to the matters for which the obligation is incurred, when the tax on or after the date of the date of entry into force of the law.
THEY'RE 107 16/13/2013, Staub, EV 8.11.2013 117/13/785: this law shall enter into force on 1 December 2013 at the latest.
THEY are 191/15/2013, 2012, Staub PeVL 17/8/2013, 2013, LaVL EV 114/13 27.6.2014/505: this law shall enter into force on 1 January 2015.
This law shall apply to the matters for which the obligation is incurred, when the tax since the entry into force of the law.
THEY'RE 56/2014, Staub 5/2014, EV 58/2014, Council Directive 2008/8/EC OJ No L L 44, 20.2.2008, p. 11-12 27.6.2014/507: this law shall enter into force on 1 January 2015.
This law shall apply to the matters for which the obligation is incurred, when the tax since the entry into force of the law.
THEY'RE 31/2014, Staub 4/2014, the EV of 55/2014 8.8.2014/646: this law shall enter into force on 15 August 2014.
THEY'RE 39/2014, TaVM 6/2014, EV 12.12.2014/62/2014 1084: this law shall enter into force on 1 January 2015.
THEY'RE 220/2014, Staub 31/2014, EV 193/2014 20.3.2015/251: this law shall enter into force on 1 July 2015.
THEY 267/2014, Staub 42/2014, EV 302/2014 24.4.2015/515: this law shall enter into force on the 1 January 2016.
The applicable law on or after the date of the entry into force of the law for the start of the fiscal year. Before the entry into force of the law, which began at the time of entry into force of this law shall apply to the financial period of the force.
THEY 363/2014, Staub 50/2014, EV 369/2014 7.8.2015/9: this law shall enter into force on the 1 January 2016.
On appeal before the entry into force of this law shall apply to the Management Board on the date of entry into force of this law, the provisions in force.
THEY'RE 230/26/2014 2014, LaVM, EV 319/2014