按地区划分的税率 Finland

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Essential Guide to SaaS VAT in Finland

Finland’s robust tax administration implements the EU Value Added Tax (VAT) system for businesses, including those offering Software-as-a-Service (SaaS) solutions. Understanding and adhering to Finland’s SaaS sales tax regulations is essential for smooth business operations and compliance. The standard VAT rate for SaaS is 24%, consistent with most EU member states. This rate applies to all digital services provided to businesses and consumers within Finland. Companies exceeding the annual threshold of €15,000 must register for VAT, collect the tax from their customers, and submit regular VAT returns to the Finnish Tax Administration. These periodic reports, typically quarterly, detail all taxable transactions and must be submitted by the 20th of the month following the reporting period.

Finland

Finland adopted the EU VAT system in 1994, focusing on maintaining a robust tax administration.

官方政府链接： Verohallinto

24.00%

电子产品和服务增值税/销售税率

14.00%

降低的税率

税率降低的产品类别

没有特定的数字商品或服务享有减税税率

免税产品类别

No specific digital goods or services are exempt

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

非居民公司必须在交付商品或提供服务后立即注册。

可在线注册

是

Local representative needed

非强制性

注册流程

To register for the Union scheme in Finland, you must:

通过 MyTax 在线门户提交注册通知。
拥有有效的芬兰增值税纳税人号码。
只有在芬兰已注册增值税的企业才能参与欧盟计划。

应纳税的数字和电子服务清单

电子服务：通过数字方式交付的服务，高度自动化，需要最少的人工参与，并依赖于技术。
广播服务：由媒体公司向公众同时分发的音频或视频内容，该媒体公司对节目内容具有编辑控制权。
Telecommunication services: Services for transmitting information electronically, including voice, data, and images, using technologies like wires, radio waves, or optical fibers.

Penalties

If you submit your tax return late, you’ll be charged a penalty. This penalty is €3 per day of delay, but the total maximum penalty is €135. This applies if your return is late for up to 45 days.

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

季度

申报截止日期

By the 20th day of the month following the reporting period

电子发票要求

是

记录保存

记录必须保存至少10年，包括发票和任何与应税供应相关的文档。

芬兰的电子发票：提高效率和透明度

企业必须仔细保存至少 10 年的准确记录，包括发票、收据以及其他与应税供应相关的相关文件。自 2019 年起，电子发票（也称为电子发票）在芬兰公共部门已强制执行，并将于 2023 年 4 月成为所有 B2B 交易的强制要求。此要求旨在简化税务管理并减少行政负担。在所有部门强制采用电子发票可以简化合规程序，提高效率和透明度。

了解豁免和减税税率

虽然在芬兰没有特定的数字商品或服务免征增值税，但根据产品的性质，可能会适用较低的增值税税率。强烈建议咨询合格的税务顾问，以了解复杂的规定并确定是否有任何较低的税率适用于您的情况。通过遵守这些法规并采用电子发票做法，企业可以在芬兰的数字市场中无缝运营，同时确保合规并保持健康的税务管理。

芬兰的 SaaS 销售税的基本知识是什么？

In Finland, SaaS is considered an electronically supplied service, subject to the standard 24% VAT rate. Businesses crossing a yearly threshold of €15,000 must register for VAT, include it on their invoices, and submit regular VAT reports.
How can SaaS companies comply with sales tax regulations across different regions?

Compliance in various jurisdictions necessitates staying informed about VAT rules and rates in each region and employing a VAT tax engine or integrating with a tax automation solution. Utilizing these measures ensures accuracy in charging the appropriate VAT rate based on customer location.
How does customer location impact SaaS sales tax obligations in Finland?

客户的所在地决定是否适用芬兰 24% 的增值税。如果客户居住在欧盟境内但芬兰境外，则可能适用反向收费机制，将责任转移给客户。但是，向欧盟以外的客户供货通常免除芬兰增值税。

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