arvonlisäverotunnukset

Arvonlisäverotunnus, thinly translated as a VAT identification number, is the identifier used within the European Union to designate taxable persons for value-added tax. In Finland, arvonlisäverotunnus is issued by the Finnish Tax Administration (Verohallinto) to entities that carry on VAT-liable activities, such as businesses, organizations, and certain individuals with taxable operations. The number is used to report and pay VAT and to identify the supplier or purchaser in transactions.

Registration for a Finnish VAT number is required when a person or entity engages in activities subject to VAT or participates in intra-EU trade. The Finnish VAT number generally begins with the country code FI followed by eight digits (for example FI12345678). The VAT number is distinct from the Finnish business identity code (y-tunnus), although in practice the digits resemble the domestic business ID and the FI prefix is added for EU VAT purposes. Once registered, a business must handle VAT in its invoicing and returns, and it may be required to file VAT returns periodically.

In invoices, the VAT number of the supplier is typically shown, and, for cross-border B2B transactions within the EU, the customer’s VAT number may also be indicated to support the reverse-charge mechanism. The validity of VAT numbers can be checked in the EU-wide VIES system or via Verohallinto’s tools. VAT-registered entities use the number in monitoring, reporting, and cross-border commerce, while deregistration may occur if operations cease or turnover no longer justifies VAT obligations.