Extending VAT exemption on coronavirus supplies
Government proposal to Parliament on extending the 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 the coronavirus will be extended until the end of 2021. The goods can continue to be purchased and imported tax-free.
- Status
- Passed
- Submitted
- 29 Apr 2021
- Latest event
- 27 May 2021
- Votes
- 1
- Speeches
- 9
- Confirmed
- 4 Jun 2021
- Statute
- 461/2021
- Source
- eduskunta.fi ↗
What is proposed
The temporary VAT exemption for domestic sales, intra-EU acquisitions and imports of goods used in preventing, testing for and treating COVID-19 infection will be extended by eight months until 31 December 2021.
What it means
The change applies to entities selling and procuring coronavirus supplies, keeping procurement costs lower. The proposal will reduce central government tax revenue at the 2021 level by an estimated 12 million euros, of which the budgetary impact in 2021 is approximately 9 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 / Matias Marttinen
Yes won by 32–22.
Government yes, opposition no. 145 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 4 Jun 2021.
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 · 6 speakers · 2 debates
Key points of the debate
The debate addressed extending the VAT exemption for coronavirus supplies until the end of 2021. The general thrust of the proposal was considered necessary, but disagreement arose over restricting the tax exemption to public operators rather than private service providers. In addition, the position of domestic protective equipment manufacturing and security of supply were raised.
- Should the VAT exemption be extended beyond public operators to private service providers as well?
- How should domestic protective equipment manufacturing and security of supply be supported relative to imports?
- Social DemocratsIn favour
The Social Democrats supported extending the tax exemption as part of managing the epidemic and responding to its economic impacts.
”Tämä asia ei tietenkään ole valtiontaloudellisesti suuri ja vaikuttaa kovin tekniseltä, mutta on kaksi syytä, joiden takia pyysin puheenvuoron.”
— Aki Lindén - Centre PartyIn favour
The Centre Party supported the proposal and considered extending the VAT exemption, in line with the European Commission's approach, a necessary measure in managing the pandemic.
”Hallitus esittää eduskunnalle, että covid-19-epidemian torjuntaan tarvittavien tavaroiden arvonlisäverovapauden voimassaoloa jatketaan kahdeksalla kuukaudella.”
— Matti Vanhanen - National Coalition PartyIn favour with reservations
The National Coalition Party considered the tax exemption good in itself, but demanded in the name of equal treatment that it also be extended to private service providers.
”Tämä on tosiaan epätarkoituksenmukainen ja johtaa neutraliteettiongelmiin, ja olisi kyllä tärkeää, että tässä tilanteessa nämä kaikki tuottajat olisivat samalla viivalla.”
— Matias Marttinen - Finns PartyIn favour with reservations
The Finns Party drew attention to supporting domestic manufacturing and criticised the heavy reliance on foreign protective equipment.
”jotain toimia toivoisin, että täällä kotimaassakin voisi jotain suojavälineitä pystyä valmistamaan.”
— Juha Mäenpää
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.
- 29 Apr 2021Eduskuntakäsittelyn vireilletulo · Valtiovarainministeriö
- 4 May 2021Lähetekeskustelu · Täysistunto
- 11 May 2021Valiokunnan mietintö tai lausunto · valtiovarainvaliokunta
- 19 May 2021Ensimmäinen käsittely · Täysistunto
- 25 May 2021Toinen käsittely · Täysistunto
- 26 May 2021Eduskunnan vastaus ja kirjelmä
Decisions by law proposal1
- 1Laki arvonlisäverolain väliaikaisesta muuttamisesta annetun lain voimaantulosäännöksen muuttamisestaHyväksytty · 461/2021 · 4 Jun 2021
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 1031/2020, seuraavasti:
§
Tämä laki tulee voimaan 29 päivänä kesäkuuta 2020 ja on voimassa 31 päivään joulukuuta 2021.
Lakia sovelletaan 30 päivänä tammikuuta 2020 tai sen jälkeen mutta viimeistään 31 päivänä joulukuuta 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.