Government bills52
- HE 15/2018 vpLapsed
Compensating regions for VAT costs
The state will compensate future regions for value added tax included in their procurements and an imputed tax on health and social services purchased from private providers. The arrangement ensures that taxation does not determine whether a region produces services itself or procures them externally.
18 Apr 2019 · no votes - HE 303/2018 vpPassed with amendments
Lowering VAT on electronic publications
Value added tax (VAT) on electronic books, online newspapers and magazines, and single-copy sales will decrease from 24 per cent to 10 per cent. The reform places electronic publications on an equal tax footing with printed works and periodical subscriptions.
27 Feb 2019 · passed without a vote - HE 283/2018 vpPassed
Reforming VAT collection on digital services
The collection procedure and sanctions for value added tax (VAT) on electronic services, telecommunications services and broadcasting services will be harmonised with other self-assessed taxes. Supervision and tax collection by the Finnish Tax Administration will be automated to align with the general taxation procedure.
18 Feb 2019 · passed without a vote - HE 258/2018 vpPassed
Voluntary VAT liability for performers
Performing artists, athletes and booking agencies will be able to opt voluntarily into liability for value added tax (VAT). This will enable them to deduct the VAT paid on purchases made for their activities.
17 Jan 2019 · passed without a vote - HE 148/2018 vpPassed with amendments
Updating VAT for health, social and interpreting services
The provisions on value added tax (VAT) exemptions for health and social services and early childhood education and care will be updated to align with other legislation. At the same time, publicly supported interpreting services for all disability groups will be clearly designated as tax-exempt.
30 Nov 2018 · passed without a vote - HE 82/2018 vpPassed
Easing VAT on e-commerce
Value added tax will be simplified for small businesses selling digital services in cross-border EU trade. Small businesses will be able to pay value added tax to their home country if sales of services to other EU countries remain below 10,000 euros.
5 Jul 2018 · passed without a vote - HE 25/2018 vpPassed
Reforming VAT on vouchers
Harmonised rules will be created for the value added tax (VAT) treatment of gift cards, lunch vouchers, and other vouchers. Tax on vouchers intended for a specific, identifiable purpose will be paid already at the time of purchase, whereas for multi-purpose vouchers, tax will be remitted only when they are redeemed.
21 May 2018 · passed without a vote - HE 155/2017 vpPassed
Extending tax rules for life-cycle projects
Tax and accrual rules for projects carried out under the life-cycle model will expand from state road projects to municipal and corporate construction projects, such as schools and hospitals. Under the amendment, project income, expenses and value added tax (VAT) will be accrued evenly across the entire contract period based on the use of the property.
21 Dec 2017 · passed without a vote - HE 111/2017 vpPassed
Equal VAT treatment for private vocational education
Private providers of vocational education and training will be placed on an equal footing with municipal education providers regarding value added tax (VAT) on premises rents. Property lessors will be able to opt for tax liability, and the education provider's actual tax costs will be reimbursed through central government funding.
29 Nov 2017 · passed without a vote - HE 139/2016 vpPassed with amendments
Cash-based VAT for small businesses
Small businesses will be able to account for value added tax (VAT) to the state only once they receive payment from their customer. Correspondingly, input VAT on purchases may only be deducted once the invoice has been paid.
2 Dec 2016 · passed without a vote - HE 110/2016 vpPassed
Reforming real estate VAT rules
The concept of immovable property in value added tax (VAT) will be aligned with EU rules. Immovable property will also include machinery and equipment permanently installed in buildings that cannot be moved without damaging the building.
15 Nov 2016 · passed without a vote - HE 67/2015 vpPassed with amendments
European greenhouse gas headquarters in Finland
The statutory seat of the European greenhouse gas observation system, ICOS ERIC, will be located in Finland. The organisation will be granted official legal personality and an exemption from value added tax (VAT) on its purchases.
24 Nov 2015 · passed without a vote