Finland

Country	Finland
Currency	Euro
EU Member State	Yes
Standard VAT rate	24%
Reduced VAT rate	10% / 14%
VAT registration limit for established businesses	8500 Euros
VAT registration limit non-established businesses	Nil
VAT registration rate for distance sellers	35000 Euros
VAT return filing periods	Monthly / Quarterly if annual turnover is between 25000 Euros and 50000 Euros/ Annually if turnover is below 25000 Euros
Annual returns	No
Intrastat thresholds: dispatches and arrivals	500000 Euros for dispatches/500000 Euro for arrivals
EC Sales Lists frequency	Monthly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	Yes
Reverse Charge	Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses	Non EU companies must appoint a VAT representative to register for VAT in Finland if registering voluntarily. If the non-established company is required to be registered then the appointment of a tax representative is not required
Statute of limitations	3 years