Extending tax 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 exemption from value added tax (VAT) for goods used to combat, test for and treat coronavirus will be extended by six months. The tax relief applies both to domestic sales and to acquisitions from other EU countries.
- Status
- Passed
- Submitted
- 12 Nov 2020
- Latest event
- 10 Dec 2020
- Votes
- 1
- Speeches
- 9
- Confirmed
- 17 Dec 2020
- Statute
- 1031/2020
- Source
- eduskunta.fi ↗
What is proposed
The temporary exemption from value added tax (VAT) for goods needed to combat and treat the COVID-19 epidemic will be extended by six months, making it valid until 30 April 2021 instead of the end of October 2020 as previously.
What it means
The change keeps protective equipment, tests and treatment supplies related to coronavirus exempt from tax for buyers and importers until the end of April 2021. Extending the tax exemption is estimated to reduce central government value added tax (VAT) revenue by approximately 8 million euros in 2021.
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 §, 1 momentti kohta 1, mietintö / Elina Lepomäki
Yes won by 39–14.
The Finns Party voted with the government. 1 abstained, 145 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 17 Dec 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.
9 speeches · 8 speakers · 2 debates
Key points of the debate
Parliament considered extending the temporary exemption from value added tax (VAT) for coronavirus supplies by six months. The proposal was widely considered necessary and justified to secure the availability of protective equipment and testing supplies. In the debate, disagreement was mainly raised by the scope of the tax exemption and its application to private service providers.
- Should the tax exemption also be extended to private providers of health and social services?
- Should the duration of the tax exemption have been extended further into the spring all at once?
- Social DemocratsIn favour
The Social Democrats considered extending the tax exemption in line with EU guidelines a necessary and timely measure in managing the epidemic.
”Nämä poikkeukset ovat aina tietylle määräajalle, ja tässä tapauksessa tätä nyt sitten jatketaan kuudella kuukaudella eteenpäin, tällä kertaa huhtikuun loppuun.”
— Pia Viitanen - Centre PartyIn favour
The Centre Party supported the proposal because the temporary tax exemption for coronavirus supplies improves the availability of protective and treatment equipment and makes combating the epidemic more effective.
”Verovapauden voidaan katsoa parantavan tavaroiden saatavuutta ja siten tehostavan koronatartunnan estämistä, testaamista ja hoitamista. Siksi tämä esitys on kovin perusteltu.”
— Pasi Kivisaari - Swedish People's PartyIn favour
The Swedish People's Party supported the proposal as an important measure to support the effective management of the coronavirus pandemic and the operating conditions of healthcare.
”Tämä esitys on tärkeä, ja on hyvä, että EU nyt on hyväksynyt, että tätä voi jatkaa.”
— Mats Löfström - National Coalition PartyIn favour with reservations
The National Coalition Party considered extending the tax exemption welcome as such, but criticised limiting it to the public sector only and called for the exemption to be extended to private operators as well.
”Tosiaan meidän lähtökohtamme lähtee siitä, että tässä hallituksen esityksessä valittu rajanveto on erikoislaatuinen.”
— Matias Marttinen - Christian DemocratsIn favour
The Christian Democrats considered the extension of the tax exemption highly necessary, but estimated that the need for supplies would continue beyond the prescribed period.
”Tämä hallituksen esitys koskee siis covid-19-epidemian torjuntaan tarvittavien tavaroiden verovapauden voimassaolon jatkamista, ja tämä on tarpeellinen esitys.”
— Päivi Räsänen
This digest was generated by AI from 9 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.
Stages of consideration
The bill's path from the preliminary debate to the decision, as recorded by Parliament.
- 12 Nov 2020Eduskuntakäsittelyn vireilletulo · Valtiovarainministeriö
- 17 Nov 2020Lähetekeskustelu · Täysistunto
- 27 Nov 2020Valiokunnan mietintö tai lausunto · valtiovarainvaliokunta
- 2 Dec 2020Ensimmäinen käsittely · Täysistunto
- 7 Dec 2020Toinen käsittely · Täysistunto
- 9 Dec 2020Eduskunnan vastaus ja kirjelmä
Decisions by law proposal1
- 1Laki arvonlisäverolain väliaikaisesta muuttamisesta annetun lain voimaantulosäännöksen muuttamisestaHyväksytty · 1031/2020 · 17 Dec 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) voimaantulosäännös, sellaisena kuin se on laissa 701/2020, seuraavasti:
§
Tämä laki tulee voimaan 29 päivänä kesäkuuta 2020 ja on voimassa 30 päivään huhtikuuta 2021.
Lakia sovelletaan 30 päivänä tammikuuta 2020 tai sen jälkeen mutta viimeistään 30 päivänä huhtikuuta 2021 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.