Valmistevero

Valmistevero, literally meaning manufactured goods tax, is a Finnish indirect tax that has functioned within Finland’s tax system as a levy on certain goods produced domestically or imported for sale. The purpose of valmistevero is to generate public revenue and to harmonize the taxation of produced goods with other indirect taxes.

The tax is generally charged to producers or importers of the goods and is administered by the Finnish Tax Administration (Verohallinto) in accordance with applicable valmistevero legislation. The law defines which goods are subject to the tax, the tax base, and the applicable rates. Rates are determined by product category and can be calculated on a per-unit basis, on value, or by other methods specified in the law. Some goods may be exempt or subject to reduced rates, and the rules cover invoicing, reporting, and payment deadlines.

Valmistevero is distinct from value-added tax (VAT) and from excise taxes, such as those on alcohol, tobacco, or energy. Its scope can encompass a wide range of manufactured goods, depending on current regulations and category designations set by the authorities. In practice, the application and coverage of valmistevero have evolved over time in response to policy goals and Finland’s integration with EU tax practices.

History and status: Valmistevero has been part of Finland’s indirect tax framework and has undergone reforms as the tax system has developed. For up-to-date rules, rates, and coverage, official guidance from Verohallinto should be consulted.