verollisena

Verollisena is a Finnish term meaning “taxable” or “subject to tax.” It derives from vero, meaning tax, and verollinen, meaning taxable, with verollisena functioning as the adessive form used to indicate the tax status of something in relation to taxation. In Finnish legal, accounting, and policy language, verollisena describes an item, income, or transaction that falls under tax liability under applicable laws, such as value-added tax (arvonlisävero) or income tax.

Use and scope: In official texts, verollisena flags that a given item is within the tax base, and related reporting or payments are due. The exact treatment depends on the specific tax and jurisdiction; some items may be verollinen under VAT, while others may be exempt or non-taxable. The term emphasizes status rather than the specific tax rate.

Examples and context: A sale of goods subject to VAT can be described as verollisena for VAT purposes; a form of income may be verollinen if it constitutes taxable income. In everyday language, speakers usually say that something is verollinen or simply that it is taxed, but verollisena tends to appear more in formal or regulatory contexts. See also Finnish tax law and arvonlisävero for related concepts.