Extending VAT exemption for coronavirus supplies
Government proposal to Parliament on extending the period of validity of the tax exemption for goods needed to combat the covid-19 epidemic
The value added tax (VAT) exemption for equipment needed to combat, test for and treat coronavirus will be extended by three months. The tax exemption will remain in force until the end of October 2020.
- Status
- Passed
- Submitted
- 27 Aug 2020
- Latest event
- 1 Oct 2020
- Votes
- 1
- Speeches
- 21
- Confirmed
- 16 Oct 2020
- Statute
- 701/2020
- Source
- eduskunta.fi ↗
What is proposed
The temporary value added tax (VAT) exemption on domestic sales and intra-EU acquisitions of goods intended to combat the coronavirus epidemic will be extended from 31 July 2020 until 31 October 2020.
What it means
The change applies to public health and medical care and social welfare operators as well as non-profit organisations, which will be able to acquire coronavirus equipment tax-free until the end of October 2020. The additional period is estimated to reduce central government tax revenue by approximately 4 million euros.
How Parliament voted
The act ultimately passed without a vote: no MP proposed rejecting it in the final reading. The only vote concerned a detail of the act.
38 c §, mietintö / Elina Lepomäen ehdotus
Yes won by 32–21.
Government yes, opposition no. 146 MPs were absent. Minutes ↗
Filled dot = yes, ring = no, grey = absent. The seating plan at the time of this vote is not archived, so MPs are grouped by party in indicative seats.
A passed act does not enter into force immediately: the President of the Republic confirms it, and it enters into force on the date set in the act. This act was confirmed on 16 Oct 2020.
Debate in the chamber
What was argued and where each group stood, followed by MPs' speeches verbatim from the parliamentary record. Speeches are shown in their original language.
21 speeches · 3 debates
Key points of the debate
Parliament was unanimous on extending the temporary value added tax (VAT) exemption for equipment needed to combat coronavirus. However, the debate addressed whether the tax relief should also be extended to face masks for consumers and to private care providers. The government parties stressed the constraints set by EU regulation, whereas the opposition hoped for ways to ease the costs of personal protection for citizens.
- Should the VAT reduction also be extended to face masks and hand sanitisers sold to consumers?
- Should the tax exemption also be extended to small private health and social services providers?
- Social DemocratsIn favour
The Social Democrats considered the extension very necessary to ensure competitive neutrality between domestic and EU acquisitions.
”Kyse on siis koronan torjuntaan tarvittavien joidenkin välineiden väliaikainen vapautus alv-verosta silloin, kun kyseessä on kotimaiset hankinnat ja EU:n sisäiset hankinnat.”
— Pia Viitanen - Centre PartyIn favour
The Centre Party supported extending the tax exemption to support procurement by municipalities and hospital districts. The party pointed out that the reduction was based on strict guidelines from the European Commission.
”Kun epidemia lähti liikkeelle, myönsimme verovapauden covid-19-tartunnan estämisessä, testaamisessa ja hoitamisessa tarvittaville tavaroille.”
— Matti Vanhanen - GreensIn favour
The Greens considered the bill necessary to facilitate protective equipment procurement by the public sector and pointed out that EU rules restrict tax cuts on consumer prices.
”EU rajoittaa tässä toimintamahdollisuuksia jonkin verran.”
— Iiris Suomela - Left AllianceIn favour
The Left Alliance supported the proposal and considered the European Commission's limitation, under which the tax exemption does not cover purely private healthcare, to be justified.
”Kuten keväällä verojaostossa totesimme, niin komission kanta on hyvin selkeä.”
— Jussi Saramo - National Coalition PartyIn favour
The National Coalition Party supported the proposal, but hoped that the tax exemption or a reduced tax rate would also be extended to face masks purchased by consumers.
”Pidän esitystä ihan kannatettavana.”
— Pauli Kiuru - Finns PartyIn favour
The Finns Party considered the proposal good and expressed hopes that citizens' mask expenses would be eased through a right to tax deduction or a general reduction in value added tax.
”On hyvä, että tätä lakia jatketaan eteenpäin.”
— Arja Juvonen - Christian DemocratsIn favour
The Christian Democrats considered the proposal commendable, but expressed concern that small private health and social services providers were left outside the tax exemption.
”Tämä esitys on kannatettava ja hyvin perusteltu.”
— Päivi Räsänen
This digest was generated by AI from 21 speeches 13 Sep 2026. Group positions are read from the speeches, not from votes; quotations were checked verbatim against the record.
Keskustelu päättyi. Asia lähetettiin valtiovarainvaliokuntaan.
Yleiskeskustelu päättyi ja asian käsittely keskeytettiin.
Keskustelu päättyi. Eduskunta hyväksyi ensimmäisessä käsittelyssä sisällöltään päätetyn, hallituksen esitykseen HE 112/2020 vp sisältyvän lakiehdotuksen. Lakiehdotuksen toinen käsittely päättyi. Asian käsittely päättyi.
Stages of consideration
The bill's path from the preliminary debate to the decision, as recorded by Parliament.
- 27 Aug 2020Eduskuntakäsittelyn vireilletulo · Valtiovarainministeriö
- 2 Sep 2020Lähetekeskustelu · Täysistunto
- 18 Sep 2020Valiokunnan mietintö tai lausunto · valtiovarainvaliokunta
- 23 Sep 2020Ensimmäinen käsittely · Täysistunto
- 29 Sep 2020Toinen käsittely · Täysistunto
- 30 Sep 2020Eduskunnan vastaus ja kirjelmä
Decisions by law proposal1
- 1Laki arvonlisäverolain väliaikaisesta muuttamisesta annetun lain voimaantulosäännöksen muuttamisestaHyväksytty · 701/2020 · 16 Oct 2020
Proposed law text
The law proposals in the bill as the Government presented them. The final act may differ after committee consideration.
The law text is shown in Finnish or Swedish from Parliament's official documents; it is not translated into English.
Laki arvonlisäverolain väliaikaisesta muuttamisesta annetun lain voimaantulosäännöksen muuttamisesta
Eduskunnan päätöksen mukaisesti muutetaan arvonlisäverolain väliaikaisesta muuttamisesta annetun lain (486/2020) voimaantulosäännöstä seuraavasti:
§
Tämä laki tulee voimaan 29 päivänä kesäkuuta 2020 ja on voimassa 31 päivään lokakuuta 2020.
Lakia sovelletaan 30 päivänä tammikuuta 2020 tai sen jälkeen mutta viimeistään 31 päivänä lokakuuta 2020 tapahtuvaan tavaran myyntiin, maahantuontiin ja yhteisöhankintaan.
§
Tämä laki tulee voimaan päivänä kuuta 20 .
Main content of the bill (official)
The summary and title were produced with AI on 2 Sep 2026. They are not official documents – check the details in the original bill. The title and summaries are machine translations of the Finnish AI summaries. Speeches and quotations are always shown in their original language.