Government bills14
- HE 78/2026 vpPassed with amendments
Reforming VAT for the digital age
The centralised VAT return and payment system would be extended to cross-border consumer sales of electricity, gas, and network heating and cooling. At the same time, the tax liability of e-commerce platforms and distance sales rules for small enterprises would be clarified.
17 Jun 2026 · passed without a vote - HE 18/2026 vpPassed
Opening CSC supercomputer capacity to companies
CSC, owned by the State and higher education institutions, will be able to sell up to one fifth of its supercomputer computing capacity for corporate research and development. At the same time, it will be ensured that higher education institutions can continue to procure IT and research services from the company without competitive tendering.
12 Jun 2026 · passed without a vote - HE 42/2026 vpPassed
Clarifying Emergency Supply Fund VAT
The Emergency Supply Fund will become a separate taxable person liable for value added tax (VAT) in trading activities related to material preparedness. The National Emergency Supply Agency, having become a government agency, will move to general state taxation for VAT purposes.
20 Apr 2026 · passed without a vote - HE 50/2024 vpPassed with amendments
Abolishing the VAT threshold relief
The VAT relief for small businesses will be abolished at the beginning of 2025. Small businesses will, however, be able to utilise tax exemption in other EU countries through a new common scheme.
20 Jun 2024 · 1 voteOnly vote · 1. lakiehdotus, 3 §, mietintö / Aki Lindén ja Eeva Kalli
91 jaa73 ei - HE 157/2024 vpPassed with amendments
Enhancing anti-money laundering and information exchange
Information exchange between authorities will be improved to prevent money laundering and terrorist financing and to safeguard national security. At the same time, the format of reports on suspicious transactions will be harmonised and the access to information rights of the Finnish Security and Intelligence Service (Supo) will be corrected.
30 Apr 2025 · passed without a vote - HE 236/2021 vpPassed with amendments
Strengthening anti-money laundering measures
Rules on preventing money laundering and terrorist financing will be clarified and supervision tightened in line with international obligations. The changes expand the supervision and obligations of reporting entities to detect suspicious assets and activities.
6 Mar 2023 · passed without a vote - HE 211/2021 vpPassed
Tightening interest deduction limitations
The ability of companies to deduct interest expenses in taxation using the balance sheet test will be tightened if the corporate group is financed by a significant owner. At the same time, infrastructure companies owned by public sector entities will be exempted from interest deduction limitations.
14 Dec 2021 · passed without a vote - HE 188/2021 vpPassed
Stricter supervision of corporate transfer pricing
Rules on the taxation of transactions between group companies are being reformed in line with international OECD guidelines. The Finnish Tax Administration will be able to assess intra-group arrangements on the basis of their actual substance and, in exceptional cases, disregard transactions lacking an economic rationale.
14 Dec 2021 · passed without a vote - HE 124/2021 vpPassed
Enabling carbon offsetting as a business
The provision of voluntary carbon offsetting services will be exempted from the requirements of the Money Collection Act. Companies and organisations will be able to offer and sell climate emissions compensation services without a money collection permit.
9 Nov 2021 · 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 34/2018 vpPassed with amendments
Transferring traffic control to a state company
The maritime, rail and road traffic control operations of the Finnish Transport Agency are to be converted into a wholly state-owned limited liability company. The reform aims to accelerate the utilisation of traffic data in new digital services.
5 Jul 2018 · 1 vote115 jaa58 ei - HE 142/2016 vpPassed with amendments
Country-by-country tax reporting for multinationals
Large multinational corporate groups will be required to provide the tax authorities with a country-by-country report on their income, taxes and activities in different countries. At the same time, companies' obligations to document intragroup transfer pricing will be specified in greater detail.
20 Dec 2016 · 1 voteOnly vote · Lausumaehdotus, mietintö / Anneli Kiljunen
103 jaa53 ei - HE 223/2016 vpPassed with amendments
Public tasks for the Forest Centre
The Finnish Forest Centre will no longer engage in business activities, focusing solely on public administrative tasks. The change ensures fair competition in the forestry sector market.
16 Dec 2016 · passed without a vote - HE 108/2015 vpPassed
Postponing Forest Centre business incorporation
The incorporation of the Finnish Forest Centre's business operations will be postponed by one year. The business unit will be separated into a distinct limited liability company only at the end of 2016.
16 Dec 2015 · passed without a vote