Finland's Supreme Administrative Court clarified that a standard 10% VAT penalty applies to conflicting VAT returns filed for the same period. The decision, posted online on 18 June 2026, confirms that the penalty is triggered by human error and failure to revoke a service provider's authorization.

Finland's Tax Board clarified the VAT treatment of e-commerce payment services in a preliminary decision effective from 28 April 2026. The ruling distinguishes between taxable factoring services for the provider's own payment methods, VAT-subject technical API services, and VAT-exempt payment processing from external providers.

Finland’s 2026 VAT regime includes a new reduced rate of 13.5% for foodstuffs, animal feed and certain agricultural products, effective January 2026. Finnish businesses must register for VAT when turnover exceeds €15,000, while non‑resident firms must register on any taxable sales with no threshold. EU B2C distance sellers face a €10,000 cross‑border sales threshold that triggers Finnish VAT registration or OSS use, and the reverse charge mechanism allows foreign suppliers to avoid registration if all sales are B2B reverse charge.

Finland’s Parliament approved a bill on 28 November 2025 that introduces a 13.5% VAT rate on specified services, goods, and imports of collectibles and antiques. The new rate and related provisions take effect on 20 December 2025, covering all tax obligations from that date, including intra‑community acquisitions. The legislation will enter into force on the same day.