arvonlisäverovelvollisiksi

Arvonlisäverovelvollisiksi is a Finnish tax term describing the status of a person or business that is liable for value-added tax (VAT) in Finland. The concept arises within the Finnish VAT system, which is administered by the Finnish Tax Administration (Verohallinto). In practice, most businesses that engage in taxable activity and supply goods or services in Finland become arvonlisäverovelvollisiksi or must register as VAT liable.

A key trigger for liability is the turnover threshold. In general, businesses must register for VAT and become arvonlisäverovelvollisiksi when their taxable turnover exceeds a specified annual threshold (the commonly cited figure is 10,000 euros in a 12-month period). There are also situations where registration is required even if the threshold is not reached, such as certain cross-border activities, imports, or services within the EU. Once registered, the entity receives a VAT number (arvonlisäveronumero) from Verohallinto.

After registration, the VAT-aware entity must charge VAT on taxable sales, issue invoices that state the VAT and include the VAT number, and deduct input VAT on eligible purchases. It is required to file periodic VAT returns and remit the VAT due to the tax authority. The frequency of reporting (monthly, quarterly, or yearly) depends on turnover and other factors, as determined by Verohallinto. Records and accounting must be kept for a statutory period to support VAT filings.

Deregistration may occur if the business ceases to be VAT liable or its turnover falls below the threshold for an extended period. VAT rules, rates (including general and reduced rates), and cross-border provisions can affect liability. For current thresholds and procedures, consult Verohallinto’s official guidance.