VAT Registration of Foreigners in Finland

Value added tax is levied on the selling of goods and services within the framework of business operations in Finland, irrespective of whether the seller is a Finnish taxable person or a foreign taxable person. VAT is levied even if the selling is not conducted from a fixed establishment in Finland.

The following questions have been addressed in this article:

Who are considered foreign taxable persons?
Who can be appointed as a representative?
What documents are required for registration of foreign parties with fixed establishments in Finland?
What documents are required for registration of foreign parties without fixed establishments in Finland?

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