arvonlisäverotunnuksen

An arvonlisäverotunnus, often abbreviated as ALV-tunnus, is the Finnish term for a Value Added Tax (VAT) identification number. It is a unique identifier assigned to businesses registered for VAT in Finland. This number is crucial for businesses engaged in economic activities that are subject to VAT, such as the sale of goods and services.

The primary purpose of an ALV-tunnus is to facilitate the administration and collection of VAT by the Finnish Tax Administration (Verohallinto). Businesses must display their ALV-tunnus on invoices, receipts, and other relevant documentation. This allows for the accurate tracking of VAT liabilities and claims.

When a business conducts transactions with other VAT-registered entities, both within Finland and across European Union member states, the ALV-tunnus is used to verify that VAT is being applied correctly. For intra-community transactions, the ALV-tunnus is essential for reporting and for ensuring that VAT is charged in the correct jurisdiction. A business must apply for an ALV-tunnus from the Finnish Tax Administration when it meets certain criteria, such as exceeding a specific annual turnover threshold or engaging in specific types of business activities.