Government bills52

Topicvalue-added tax52
  1. HE 4/2022 vpPassed with amendments

    Harmonising VAT on educational services

    The exemption of educational services from value added tax (VAT) will be tied clearly to Finnish legislation. As a result, foreign fee-charging degree programmes sold in Finland will become subject to VAT in the same way as equivalent domestic education.

    1 Apr 2022 · passed without a vote
  2. HE 137/2021 vpPassed

    Easier customs clearance for Åland subscriptions

    A simplified procedure will be created for the taxation of newspapers and periodicals subscribed to Åland from elsewhere in Finland or the EU. Subscribers will be able to declare and pay value added tax (VAT) collectively for the entire subscription period instead of declaring each issue separately.

    24 Mar 2022 · passed without a vote
  3. HE 8/2022 vpPassed

    Extending VAT exemption for coronavirus supplies

    The value added tax (VAT) exemption for supplies used in the prevention, testing and treatment of coronavirus will be extended until the end of June 2022. The change will reduce the procurement costs of equipment needed to manage the pandemic.

    4 Mar 2022 · 1 vote

    Only vote · 38 c §, mietintö / Matias Marttinen

    93 jaa
    18 ei
  4. HE 5/2022 vpPassed

    Expanding airport shopping opportunities

    Airport duty-free shops will be permitted to sell products with tax included also to passengers flying within Finland and to arriving passengers. Tobacco products sold to domestic passengers must carry health warnings in Finnish and Swedish.

    22 Feb 2022 · passed without a vote
  5. HE 233/2021 vpPassed

    Exempting coronavirus home tests from VAT

    Coronavirus home tests will be temporarily exempt from value added tax (VAT) for 2022. The aim of the amendment is to lower the price of tests and encourage people to get tested.

    29 Dec 2021 · passed without a vote
  6. HE 189/2021 vpPassed

    VAT exemption for EU pandemic purchases

    Procurements made by the European Commission and EU agencies to combat the covid-19 pandemic will be exempt from value added tax (VAT). Businesses will be able to sell these goods and services to EU bodies without VAT.

    8 Dec 2021 · passed without a vote
  7. HE 125/2021 vpPassed

    Earlier wellbeing services counties' VAT refunds

    Wellbeing services counties and comparable public entities will receive the right to value added tax (VAT) refunds already during their preparatory phase. This will make procurements equal in terms of taxation before the health and social services reform enters into force.

    5 Oct 2021 · passed without a vote
  8. HE 45/2017 vpPassed with amendments

    Transferring import VAT to the Finnish Tax Administration

    Value added taxation on imports of goods by businesses liable for VAT will be transferred from Finnish Customs to the Finnish Tax Administration. Businesses will declare and deduct import VAT directly on their own VAT return.

    27 Jun 2017 · passed without a vote
  9. 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 votes

    Closest vote · 1. lakiehdotus, voimaantulosäännös, mietintö / Matias Marttinen

    32 jaa
    21 ei
  10. HE 68/2021 vpPassed

    Second supplementary budget for 2021

    The second supplementary budget for 2021, introducing amendments to the central government budget for the current year. The votes mainly concern individual appropriation items and the opposition's dissenting proposals.

    31 May 2021 · 17 votes
  11. HE 69/2021 vpPassed

    Extending VAT exemption on coronavirus supplies

    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.

    27 May 2021 · 1 vote

    Only vote · 38 c §, mietintö / Matias Marttinen

    32 jaa
    22 ei
  12. HE 18/2021 vpPassed

    Reforming VAT on e-commerce

    All goods ordered from outside the EU will become subject to value added tax (VAT) regardless of the value of the consignment. At the same time, centralised declaration and payment systems will be introduced to handle taxation for international online and distance selling.

    28 Apr 2021 · passed without a vote
  13. 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
  14. HE 217/2020 vpPassed

    Extending tax exemption for coronavirus supplies

    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.

    10 Dec 2020 · 1 vote

    Only vote · 38 c §, 1 momentti kohta 1, mietintö / Elina Lepomäki

    39 jaa
    14 ei
  15. HE 54/2020 vpPassed with amendments

    Harmonising excise and car tax procedures

    The declaration, payment and appeal procedures for excise duties and car tax will be reformed and harmonised with other taxes. Excise duties will become self-assessed taxes and their payment deadlines will be extended.

    4 Nov 2020 · passed without a vote
  16. HE 112/2020 vpPassed

    Extending VAT exemption for coronavirus supplies

    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.

    1 Oct 2020 · 1 vote

    Only vote · 38 c §, mietintö / Elina Lepomäen ehdotus

    32 jaa
    21 ei
  17. HE 89/2020 vpPassed

    Temporary VAT exemption on coronavirus equipment

    Protective equipment and supplies used in combating, testing for and treating the coronavirus will temporarily be exempt from value added tax (VAT). The tax relief applies to domestic sales to public health and social services as well as intra-EU acquisitions.

    24 Jun 2020 · 1 vote

    Only vote · 38 c §, mietintö / Sanni Grahn-Laasosen ehdotus

    40 jaa
    14 ei
  18. HE 74/2020 vpPassed with amendments

    Easing business tax payment arrangements

    Businesses can temporarily have value added tax (VAT) paid in early 2020 refunded and transferred to a payment arrangement. At the same time, the late-payment interest rate on eased tax payment arrangements will be reduced to 3 per cent.

    24 Jun 2020 · 2 votes

    Closest vote · 2. lakiehdotus, 5 e §, mietintö / Sanni Grahn-Laasosen ehdotus

    39 jaa
    14 ei
  19. HE 48/2019 vpPassed with amendments

    Establishing a European bioimaging centre in Finland

    The central hub of the European research infrastructure for biological and medical imaging will be established in Finland. A new act will confirm the organisation's legal status and exempt it from value added tax (VAT) and excise duties.

    3 Dec 2019 · passed without a vote
  20. HE 7/2019 vpPassed with amendments

    Simplifying VAT on EU goods trade

    Rules on value added taxation for trade in goods within the EU internal market are to be harmonised and clarified. The changes will ease tax procedures for businesses regarding cross-border trade and storage.

    12 Nov 2019 · passed without a vote