On 9 December 2025, the Finnish Parliament adopted the legislative package included in Government Proposal HE 140/2025 vp, amending the Act on the Information Disclosure Obligation of Digital Platform Economy Operators in the Field of Taxation and repealing certain provisions of the Act on Tax Procedure. Parliament’s response was issued as EV 155/2025 vp, and the legislative procedure was closed. The adopted legislation implements Finland’s obligations under Directive (EU) 2023/2226, which forms part of the EU framework on administrative cooperation and information exchange in taxation (DAC7). The laws were confirmed on 22 December 2025 and published in the Statute Book as 1280/2025 and 1281/2025. From a VAT perspective, the reform is directly relevant, as it strengthens the reporting obligations of digital platform operators facilitating transactions involving goods and services. The reporting framework covers, among other things, income earned through:
the provision of services,
the sale of goods,
the rental of immovable property (including apartments and commercial premises), and • the rental of transport and parking spaces.
Although the legislation does not amend the Value Added Tax Act, the expanded and clarified reporting obligations support VAT control and enforcement, particularly in cross-border and platform-mediated transactions. Information collected under the reporting rules may be used by tax authorities to assess VAT registration obligations, verify declared taxable turnover and detect undeclared or under-reported VAT liabilities. In addition, the repeal of Section 17 f, subsections 2–4 of the Act on Tax Procedure simplifies the national framework by consolidating platform reporting obligations within the dedicated platform economy legislation. The adopted acts will enter into force in accordance with the timetable specified in the legislation, aligning Finland’s national rules with EU-wide information exchange mechanisms. Platform operators active in Finland or facilitating reportable transactions involving Finnish users should assess their compliance processes in light of the new reporting obligations.
