arvonlisäverotukseen

Arvonlisäverotukseen, commonly referred to as arvonlisävero (value‑added tax, VAT), is a consumption tax used in Finland and across the European Union. It is applied to most goods and services at each stage of production and distribution, with the tax ultimately borne by the final consumer. The tax is collected by businesses and remitted to the state, which uses the revenue to fund public services. The Finnish VAT system aligns with the EU VAT Directive, ensuring harmonization of rates and rules across member states, facilitating intra‑EU trade and reducing tax‑based distortions.

In Finland, the standard VAT rate is 24 %, a reduced rate of 14 % applies to foodstuffs, books, and cultural events, while a zero‑rate is used for a small set of items such as medicines and exports. Businesses with sales exceeding a threshold (currently €15 000 in a 12‑month period) must register, file periodic returns, and apply VAT to taxable transactions. Exemptions exist for certain services (e.g., education, health care) and small‑scale operators may qualify for simplified schemes. The Finnish tax authority, Verohallinto, oversees compliance, audits, and enforcement. EVRTU is integrated with the national accounting and electronic invoicing systems, enabling real‑time reporting and reducing administrative burdens.