Finland's Tax Administration has updated its guidance on VAT refunds for businesses established outside the EU, covering eligibility, refundable purchase categories, application deadlines, minimum thresholds, and appeal procedures.
The guidance is particularly relevant for non-EU companies incurring Finnish VAT on accommodation, travel, fuel and vehicle costs, and conference or trade fair admissions.
Who can claim
Refunds are available to businesses with no fixed establishment in Finland that do not make taxable Finnish sales — with limited exceptions for reverse charge sales, sales to the Finnish state, and certain tax-exempt transport-related services. Applications must be filed in writing using Form 9550, submitted to the Finnish Tax Administration by post or courier.
Deadlines and minimums
Applications must be submitted within six months of the end of the relevant calendar year — generally by June 30 of the following year. The refund period must cover three to twelve full calendar months within the same year, with limited exceptions such as December-only periods. Minimum refundable VAT is €400 for partial-year claims and €50 for full-year or remaining-period applications.
Current VAT rates
The updated guidance reflects Finland's current rate structure: 25.5% standard rate, 13.5% reduced rate covering foodstuffs, books, sanitary products, restaurant and meal services, passenger transport, hotel accommodation, and certain sports and cultural admissions, and 10% for newspapers and magazines.
Documentation and purchase codes
Invoices and import documents generally need not be attached — a practice in place since January 2017 — but applicants must provide invoice details in the form and may be required to supply documentation on request. Each purchase must be assigned a nature code under Annex III of Commission Implementing Regulation (EU) No 79/2012. Invalid or missing sub-codes may result in rejection of that part of the claim.
Appeals
Refund decisions may be challenged by written claim for adjustment to the Board of Adjustment, submitted to the Tax Administration. The appeal window is generally three years from the relevant calendar year, subject to a minimum of 60 days from receipt of the decision.
