VAT returns in Finland 2026
VAT returns in Finland are filed by companies registered in the Finnish VAT register. This obligation also applies to Polish companies if they have registered for VAT in Finland, either compulsorily or voluntarily.
In this guide, you'll find deadlines, zero-declaration rules, the MyTax process, VAT import, the VAT EU Recapitulative Statement, corrections, payments, and penalties. If you're just establishing your obligation, also check out VAT registration in Finland.
Who has to submit VAT returns in Finland?
VAT returns in Finland are filed by companies registered in the Finnish VAT register. It doesn't matter whether registration was mandatory or voluntary: an active VAT FI number triggers periodic reporting.
Sales from Finland
This applies, among others, to the sale of goods from a Finnish warehouse, local sales and services subject to Finnish VAT.
Imports and EU transactions
The obligation arises when importing goods as a VAT payer, ITC, services from the EU and reporting EU transactions.
Voluntary registration
If a company registers to recover input VAT, it must also keep track of declarations, corrections and deadlines.
Taxenlight advises
Simply having a Finnish VAT number carries with it obligations. If the number is active, you must keep track of your declarations even if there have been no sales during that period.
Frequency and deadlines for filing VAT returns in Finland
The standard VAT settlement period in Finland is one month. Vero indicates that the deadline for VAT declaration and payment is generally the 12th day of the relevant month and cannot be extended.
Day of the month
The standard deadline for VAT returns and payments. If it falls on a weekend or public holiday, the deadline is extended to the next business day.
Monthly
The most common settlement rhythm. The March declaration is submitted and paid by May 12th.
Quarterly
Possible for selected taxpayers who meet the conditions, especially turnover limits.
Annually
Applies to selected taxpayers. The deadline is generally the end of February of the following year.
Practical source
The current rules on deadlines and payments can be found in the Vero manual: how to complete a VAT return and when to submit and pay VAT.
Zero VAT declaration in Finland is mandatory
If a company is registered for VAT in Finland, it must submit a declaration for each settlement period, even if it has not had any taxable activities.
In MyTax, a declaration without activity is submitted by checking the No activities during the tax period. For paper forms, enter 0 in the Tax payable.
0% sales do not always mean inactivity
If a company had sales at a 0% rate with the right to deduct VAT, the period should not be treated as "no activity." Such turnover should be reported in the appropriate line of the declaration.
How to technically file a VAT return in Finland?
VAT returns in Finland are primarily filed electronically through MyTax. Vero also accepts API or Ilmoitin.fi, and paper forms are only required for exceptional situations.
Access to MyTax
Check who has the authority to act on behalf of the company and whether the advisor has the appropriate power of attorney.
Selecting the period
Select month, quarter or year, depending on the billing period assigned to your company.
Data collection
Prepare sales, purchases, imports, ITC, services, reverse charges, corrections and EU transactions.
Filling out the fields
Not every foreign transaction ends up in the same place. Analyze local sales, imports, and services separately.
Preview and shipping
Before sending, check totals, plus/minus signs, import, input VAT and summary information data.
Payment or refund
If your return shows VAT due, pay it by the same deadline. If there is a surplus, check the status of your refund.
Do you have a Finnish VAT number and periodic declarations?
Taxenlight can take over the calendar, data preparation, sending of declarations, corrections, VAT import and VAT EU Recapitulative Statement.
What transactions are reported in the VAT return in Finland?
The Finnish VAT return covers sales, purchases, imports, EU transactions, reverse charge, and input VAT. For a foreign company, the most important thing is to properly separate the fields.
Domestic sales
Local sales in Finland at rates of 25.5%, 13.5% or 10%, including sales from a Finnish warehouse.
Shopping and WNT
Intra-Community acquisitions of goods and selected services purchased from taxpayers from other EU countries.
Services outside the EU
Importing services requires checking the place of supply and the appropriate declaration field.
Import of goods
If the company is an importer and is registered for VAT, the VAT import is usually declared in Vero.
Reverse charge
This applies, among others, to selected construction services, scrap metal and transactions where VAT is settled by the purchaser.
VAT charged
The deduction is only available for purchases related to activities that entitle to the deduction.
OSS and local declaration
In B2C sales, part of the transaction may be settled through OSS VAT declarations, but OSS does not replace the local declaration for warehousing, import and sales from Finnish stock.
Import VAT in VAT declaration in Finland
If the importer is registered for VAT in Finland, import VAT is generally accounted for in the VAT return submitted to Vero. If the importer is not registered, import VAT may be collected by Tulli.
VAT on imported goods from outside the EU must be reported on the return. If the imported VAT is deductible, the company also reports it as input VAT in the same period. In practice, this works like deferred settlement, but is not a tax exemption.
What to prepare for VAT import?
- customs documents and importer details,
- the tax base for import VAT,
- the appropriate rate for the goods,
- confirmation of the right to deduction,
- compliance of the VAT period with the documentation.
Sources for import
When importing, it is worth comparing Tulli's instructions on import VAT with Vero's instructions on how to independently declare import VAT in the declaration.
VAT EU Recapitulative Statement – when should you submit the summary information?
The VAT EU Recapitulative Statement is a Finnish summary statement for selected EU transactions. It does not replace the standard VAT return; it operates alongside it and has a different deadline.
Information is submitted when a Finnish VAT payer:
- sells goods to VAT payers in other EU countries,
- transfers goods to another EU country,
- participates in a triangular transaction,
- provides B2B services billed by the buyer in the EU.
Deadline for summary information
The VAT EU Recapitulative Statement is submitted by the 20th day of the month following the reporting month. If the deadline falls on a weekend or public holiday, it is extended to the next business day.
Do EU sales, OSS and local VAT overlap?
We help you separate your reporting between the Finnish VAT return, summary information and OSS to avoid duplicating or missing transactions.
Vero Source
The rules, deadlines and reporting examples can be found in the Vero manual: VAT EU Recapitulative Statement.
VAT payment in Finland
If the VAT return shows an amount of tax payable, the VAT must be paid by the same deadline as the return is due.
The same term
The VAT declaration and payment deadline are the same. For monthly returns, this will be the 12th day of the second month following the due date.
Foreign transfer
Don't leave payments until the last minute, especially if the transfer is from an account outside Finland.
VAT surplus
A negative result doesn't always mean an immediate refund. MyTax displays the balance after administration confirmation.
Taxenlight advises
After sending the declaration, check two elements separately: whether the declaration has been accepted and whether the payment has been made in the correct amount and on time.
Correction of VAT declaration in Finland
If a company detects an error in its VAT return, it should correct it. The primary method of correction is a replacement VAT return, which replaces the previous settlement for a given period.
The declaration replaces the whole
Replacement return replaces the previous declaration in its entirety. You must reenter all data, not just the invalid fields.
- select the correct period in MyTax,
- indicate the reason for the correction,
- enter the complete set of corrected data,
- send a new declaration for the period.
A minor correction in the next declaration
If a VAT error for a given period does not exceed €500, in selected cases it can be corrected in a subsequent declaration. However, this does not apply to every type of error, especially information fields.
Deadline for correction
Errors must be corrected without delay. Vero materials indicate a three-year time horizon, calculated from the beginning of the calendar year following the period to which the VAT relates.
Penalties, interest and VAT assessment in Finland
Late VAT returns in Finland can result in penalties, interest, and tax assessments. This also applies to foreign companies registered in the Finnish VAT register.
Per day
For the first 45 days of delay, the fine may be €3 per day, with a maximum of €135.
After 45 days
After 45 days, the penalty may amount to 135 euros and 2% of the tax declared after the deadline.
Penalty limit
The maximum fine can be €15,000 for each type of tax.
Interest 2026
The source material shows that in 2026 the interest for late payment of taxes settled independently is 9.5% per annum.
The most common errors when filing VAT returns in Finland
Most problems arise when a company treats the declaration as a simple form, instead of a repeatable process with data control, payment and archiving.
No zero declaration
The company assumes that no sales mean no shipment. This is an error with an active VAT number.
Confusion of terms
The VAT declaration is related to the 12th day and the VAT EU Recapitulative Statement to the 20th day of the following month.
Incorrect VAT import
Customs data, tax base and right of deduction must be entered in the correct period.
0% sale as no activity
0% deductible sales are not inactive and should be reported.
Bad proofreading
Replacement return requires the provision of complete data, not just the correction of a single field.
Data mismatch
VAT return, VAT EU Recapitulative Statement, invoices, VAT numbers and transport documents must be linked.
Want to sort out your VAT returns in Finland?
We'll discuss deadlines, MyTax, zero-tax returns, VAT import, the VAT EU Recapitulative Statement, corrections, and the data submission process. After our conversation, you'll understand where the risks lie and how to set your settlement calendar.
VAT Returns Finland 2026 – Key Conclusions
VAT returns in Finland are a recurring requirement for every company registered in the Finnish VAT register. Registration triggers declarations, payments, corrections, imports, EU transactions, and documentation.
Declare each period
Lack of sales does not exempt you from the declaration. In the absence of activity, a zero declaration is usually filed.
Keep an eye on days 12 and 20
The VAT return and payment are generally due on the 12th day and the summary statement on the 20th day.
Treat VAT as a process
The most important thing is repeatability: data, control, shipping, payment, archive and calendar of deadlines.
FAQ: VAT returns in Finland 2026
Frequently asked questions about deadlines, MyTax, nil returns, VAT import, VAT EU Recapitulative Statement, corrections and penalties.
Who has to submit VAT returns in Finland?
VAT returns in Finland must be filed by companies registered in the Finnish VAT register. This also applies to foreign companies that have registered for VAT in Finland either compulsorily or voluntarily.
How often are VAT returns filed in Finland?
VAT returns in Finland are typically filed monthly. In certain cases, quarterly or annual filing periods are possible, but these are subject to certain conditions.
What is the deadline for VAT returns in Finland?
The standard due date is the 12th day of the relevant month. For monthly billing, this is the 12th day of the second month following the billing month.
Can the VAT declaration deadline be extended?
Vero points out that VAT return deadlines cannot be extended. If a company files late, a penalty may be imposed.
Do I need to submit a zero VAT return in Finland?
Yes. If a company is registered for VAT and has not performed any activities during a given period, it should submit a "no activity" declaration.
When should you not submit a "no activity" declaration?
If a company had sales at a 0% rate with the right to deduct VAT, it should not mark the period as inactive. Such sales should be reported on the return.
How to file a VAT return in Finland?
VAT returns are primarily filed through MyTax. API and Ilmoitin.fi are also available, and paper forms are only available in exceptional circumstances.
What is reported in the VAT return in Finland?
The declaration includes, among others, domestic sales, purchases, intra-Community acquisitions of goods, import of services, reverse charge, input VAT, 0% sales and EU transactions.
Is VAT import reported in the VAT return?
Yes, if the importer is registered for VAT in Finland, the VAT import is generally included in the VAT return submitted to Vero.
What is the VAT EU Recapitulative Statement?
This is Finnish summary information for selected EU transactions, including sales of goods to VAT payers from other EU countries and B2B services settled by the buyer.
What is the deadline for the VAT EU Recapitulative Statement?
The summary report must be submitted by the 20th day of the month following the reporting month. If the deadline falls on a weekend or holiday, it is extended to the next business day.
How to correct your VAT return in Finland?
The basic method of correction is a replacement VAT return, which replaces the previous declaration for a given period. All data must be re-entered.
Can a minor error be corrected in a subsequent declaration?
Yes, but only in certain cases. If the VAT error for a given period does not exceed €500, it can sometimes be corrected in a subsequent declaration.
What are the penalties for late VAT declaration in Finland?
According to the source, for the first 45 days of delay, the penalty is €3 per day, up to a maximum of €135. After 45 days, it can increase to €135 plus 2% of the late-filed tax.
How much is the interest for late payment of VAT in 2026?
The source material shows that in 2026 the interest for late payment of taxes settled independently, including VAT, is 9.5% per annum.
