On 15 September 2026, the Finnish Tax Administration issued advance ruling KVL:2026/24, addressing the VAT treatment of electronically supplied services (ESS) provided by non-EU businesses to Finnish consumers. The ruling clarifies the place of supply rules under the EU VAT Directive and the Finnish VAT Act, specifically for streaming services, online gaming, and software downloads. It also outlines the obligations for non-EU suppliers to register for the VAT One Stop Shop (OSS) scheme or appoint a fiscal representative in Finland.
Key Takeaways
- Place of Supply Rules: The ruling confirms that ESS supplied to Finnish consumers are taxed in Finland regardless of the supplier’s location, requiring non-EU providers to charge Finnish VAT at the standard 24% rate.
- OSS Registration: Non-EU suppliers must register for the non-Union OSS scheme in an EU member state or appoint a Finnish fiscal representative to declare and remit VAT.
- Compliance Deadlines: Quarterly OSS returns are due by the 20th day of the month following the end of each quarter, with penalties for late filing.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement