Arvonlisäverovelvollinen

Arvonlisäverovelvollinen is a Finnish term referring to a person or entity that is obligated to charge, collect, and remit value-added tax (VAT) on taxable supplies of goods and services. In practice, it denotes a taxable person—such as a business or sole trader—whose activities are subject to VAT and who has registration obligations under Finnish tax law.

A taxable person generally includes those who carry out business activities in which VAT is chargeable and who must register for VAT with the Finnish Tax Administration. After registration, a VAT number is issued and the entity becomes responsible for applying VAT to sales, reporting VAT to the tax authorities, and paying any VAT due. The registration may be mandatory once certain turnover or activity criteria are met, and voluntary registration is also possible in some cases to enable input VAT recovery.

Obligations of an arvonlisäverovelvollinen include issuing valid VAT invoices for taxable supplies, adding the correct VAT rate to sales, and maintaining proper accounting records. VAT returns are filed periodically (monthly, bi-monthly, or quarterly, depending on turnover and national rules), and the calculated VAT must be paid to the tax authorities. In addition, the right to deduct input VAT on purchases used for taxable activities is generally available, subject to rules on partial deductions and business use.

Certain activities may be exempt from VAT or fall outside the scope of VAT, in which case the engager is not an arvonlisäverovelvollinen for those transactions. Cross-border transactions within the EU may invoke reverse-charge or other VAT rules.

Compliance failures can lead to penalties, interest, and corrective measures.