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52 bills
- HE 61/2024 vpPassed
Raising standard VAT and insurance tax
The standard value added tax (VAT) rate and the insurance premium tax rate will rise from 24 per cent to 25.5 per cent from the beginning of September 2024. This will increase the prices of most goods, services and insurance policies.
1 Jul 2024 · 11 votes97 jaa70 ei - HE 78/2026 vpPassed with amendments
Reforming VAT for the digital age
The centralised VAT return and payment system would be extended to cross-border consumer sales of electricity, gas, and network heating and cooling. At the same time, the tax liability of e-commerce platforms and distance sales rules for small enterprises would be clarified.
17 Jun 2026 · passed without a vote - HE 42/2026 vpPassed
Clarifying Emergency Supply Fund VAT
The Emergency Supply Fund will become a separate taxable person liable for value added tax (VAT) in trading activities related to material preparedness. The National Emergency Supply Agency, having become a government agency, will move to general state taxation for VAT purposes.
20 Apr 2026 · passed without a vote - HE 93/2025 vpPassed
Lowering the reduced VAT rate
The value added tax (VAT) on food, restaurant services, medicines, public transport, and cultural and sports services will decrease from 14 per cent to 13.5 per cent at the start of 2026. The tax cut may slightly reduce consumer prices for these goods and services.
2 Dec 2025 · 6 votesClosest vote · Proposed statement
114 jaa53 ei - HE 141/2024 vpPassed with amendments
Raising reduced VAT to 14 per cent
Value added tax (VAT) on medicines, books, passenger transport, and cultural and sports services will rise from 10 per cent to 14 per cent at the beginning of 2025. At the same time, the tax rate on menstrual products, children's nappies and incontinence products will fall from 25.5 per cent to 14 per cent.
29 Nov 2024 · 5 votes87 jaa67 ei - HE 50/2024 vpPassed with amendments
Abolishing the VAT threshold relief
The VAT relief for small businesses will be abolished at the beginning of 2025. Small businesses will, however, be able to utilise tax exemption in other EU countries through a new common scheme.
20 Jun 2024 · 1 voteOnly vote · 1. lakiehdotus, 3 §, mietintö / Aki Lindén ja Eeva Kalli
91 jaa73 ei - HE 19/2024 vpPassed
Updating references for healthcare VAT exemption
Statutory references concerning the value added tax exemption for health and medical care services are updated to align with the new supervision legislation. The tax exemption for services remains unchanged both in mainland Finland and in Åland.
17 May 2024 · passed without a vote - HE 32/2024 vpPassed
VAT on virtual events and art
Events organised via live stream and virtually will be taxed in the purchaser's home country, and the same reduced tax rates will be confirmed for them as for physical events. In addition, the simultaneous application of the reduced tax rate and the profit margin scheme will be prevented in the trade in works of art and antiques.
23 May 2024 · passed without a vote - HE 162/2024 vpPassed
Status and tax exemption for ACTRIS
ACTRIS ERIC, a European atmospheric research organisation based in Finland, will be granted independent legal status. At the same time, the organisation will be exempted from value added tax (VAT) and excise duties for its official research use.
5 Dec 2024 · passed without a vote - HE 186/2024 vpPassed with amendments
Lowering broadcasting tax and raising VAT
The public broadcasting tax paid by individuals would be reduced by raising the lower limit of taxable income and lowering the maximum amount of the tax. At the same time, the VAT rate on public broadcasting would rise from 10 per cent to 14 per cent.
29 Nov 2024 · passed without a vote - HE 2/2023 vpPassed
VAT exemption for NATO forces' purchases
Purchases of goods and services as well as imports by the armed forces of other NATO countries participating in common defence activities in Finland will be exempt from value added tax (VAT). The exemption will be implemented under the same principles as in defence cooperation between EU member states.
17 May 2023 · passed without a vote - HE 310/2022 vpPassed
VAT refunds on exported aid goods
Public-benefit organisations and religious communities will be granted the right to apply for a refund of value added tax (VAT) on goods they export outside the EU for relief activities. At the same time, the VAT-free importation of aid supplies will be restricted solely to goods received free of charge.
15 Feb 2023 · passed without a vote - HE 158/2024 vpPassed
Clarifying VAT and late-filing penalties
A late-filing penalty can be imposed directly under the law also when excess refundable value added tax (VAT) has been declared. In addition, the Intervention Fund for Agriculture will regain the right to deduct VAT.
11 Dec 2024 · passed without a vote - HE 66/2022 vpPassed
Tax exemptions for EU defence cooperation
The armed forces of other EU member states will be exempt from value added tax (VAT) and excise duty when participating in EU defence activities in Finland or purchasing goods here. Corresponding tax benefits will also apply to the Finnish Defence Forces when taking part in joint actions in other EU member states.
8 Jun 2022 · passed without a vote - HE 317/2022 vpPassed
Reporting obligation for cross-border payments
Banks and other payment service providers will be required to report information on cross-border payments to the Finnish Tax Administration. The reform will combat value added tax (VAT) fraud related in particular to international e-commerce.
23 Feb 2023 · passed without a vote - HE 20/2021 vpPassed
Safeguarding full-time commercial fishers
The turnover threshold for full-time commercial fishers would be maintained at 10,000 euros so that fishers do not lose their subsidies or fishing rights due to an increase in the value added tax (VAT) threshold. In addition, fisheries sector enterprises could receive investment subsidies in advance to alleviate the COVID-19 situation.
20 Apr 2021 · passed without a vote - HE 194/2022 vpPassed
Cutting VAT on electricity and transport
Value added tax (VAT) on electricity will be reduced to 10 per cent for the winter, and domestic travel tickets will be temporarily exempted entirely from VAT. The measures ease the financial position of households during a period of high electricity prices and inflation.
26 Oct 2022 · passed without a vote - HE 75/2021 vpPassed
Easing terms for tax payment arrangements
Businesses and individuals experiencing payment difficulties will temporarily be able to apply for a new payment arrangement for their taxes at a reduced rate of late-payment interest. In addition, tax refunds will not be used directly to cover tax debts covered by these arrangements, but will instead be paid to the customer.
11 Jun 2021 · 2 votesClosest vote · 1. lakiehdotus, voimaantulosäännös, mietintö / Matias Marttinen
32 jaa21 ei - HE 221/2021 vpPassed
Extending accounting obligations to foreign companies
Foreign companies operating in Finland or managed from Finland will be required to keep accounting records. The change aims to facilitate the fight against the shadow economy and improve authorities' access to information.
22 Feb 2022 · passed without a vote - HE 226/2022 vpPassed
Easing invoice storage and VAT rules
Businesses will be allowed to store invoices and receipts more freely abroad as well, provided that the Finnish Tax Administration has access to the records without undue delay. In addition, the rules on VAT groups for financial and insurance companies and the procedures for correcting tax returns for EU distance sales will be made more flexible.
15 Dec 2022 · passed without a vote