按地区划分的税率 芬兰

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

芬兰 SaaS 增值税基本指南

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 25.5%, 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 monthly, detail all taxable transactions and must be submitted by 12th day of the second month following the tax period.

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芬兰

芬兰于1994年采用欧盟增值税系统，重点是维持健全的税务管理。

官方政府链接： 税务管理局

25.5%

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

没有特定的数字商品或服务可以免税

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

需要当地代表

非强制性

注册流程

要在芬兰注册欧盟计划，您必须：

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。
电信服务：使用电线、无线电波或光纤等技术，以电子方式传输信息（包括语音、数据和图像）的服务。

罚款

如果您延迟提交纳税申报表，将被处以罚款。罚款为每天延迟 3 欧元，但最高罚款总额为 135 欧元。这适用于您的申报表延迟最多 45 天的情况。

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

Default is Monthly.

Quarterly if turnover < €100k;

Annual if < €30k.

申报截止日期

The 12th day of the second month following the tax period

(e.g., Jan VAT is due March 12).

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。

How-To Guides: Finnish SaaS VAT

步骤：1 门槛

Effective July 1, 2003, Finland requires non-EU vendors (including online platforms) of digital services to
consumers (B2C) in Finland to register for and collect VAT, regardless of the sales amount. The
义务已于2015年1月1日起扩大到在欧盟设立的数字服务供应商。
Effective January 1, 2019, Finland applies a VAT registration threshold of EUR 10,000 for EU-established
该门槛不适用于非欧盟企业。

 

Finland-established businesses – VAT registration threshold: €20,000 taxable turnover.
Non-EU suppliers (no fixed establishment in Finland) – No VAT registration threshold for B2C digital services. Effective threshold: €0.
欧盟内供应商（跨境B2C数字服务）– 适用全欧盟10,000欧元门槛。

步骤：2 商业注册

Business registration is handled by the Finnish Tax Administration (Vero). Foreign companies without a fixed establishment can register for VAT without a local business ID if only performing taxable sales where reverse charge doesn’t apply.

步骤：3 纳税人识别号/增值税号

The VAT Number (format: FI99999999) is issued by the Finnish Tax Administration.

步骤：1 标准增值税税率

The standard VAT rate in Finland is 25.5% (increased from 24% in late 2024). SaaS/Digital services fall under this standard rate.

步骤：2 增值税计算公式

要计算您的税额，请应用以下公式：

 

Tax Amount = Net Price x 0.255

步骤：3 反向收费 (B2B)

Reverse Charge (B2B) applies to cross-border B2B services. If a foreign SaaS provider sells to a Finnish VAT-registered business, the buyer accounts for the VAT. The seller does not charge Finnish VAT.

步骤：1 B2C销售

Seller must charge 25.5% Finnish VAT on B2C sales and remit it via the OSS or local Finnish VAT registration.

步骤：2 B2B销售

When selling B2B in Finland, the seller does not charge VAT. The invoice must state the buyer’s VAT ID and a reference to “Reverse Charge.”

步骤：3 Invocing Requirements

The mandatory fields include:
• Date of issue & Sequential number
• Seller’s & Buyer’s VAT ID
• Full names and addresses
• 服务描述 (SaaS)
• Date of service/completion
• Taxable amount per rate
• VAT rate (25.5%) and amount
• If B2B: “Reverse charge” note.

步骤：1 申报周期

The default filing interval is monthly.

Quarterly if turnover < €100k; Annual if < €30k.

步骤：2 申报截止日期

The filing deadline is the 12th day of the second month following the tax period (e.g., Jan VAT is due March 12).

步骤：3 提交

Mandatory electronic filing is done via the MyTax (OmaVero) portal. Payments are made via SEPA bank transfer using a unique reference number.

步骤：4 记录保存

Records and invoices must be kept for 10 years (Electronic storage is permitted and preferred).

PayPro Global 解决方案：简化注册与财政代表

Navigating VAT registration and fiscal representation in Finland can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

不堪SaaS销售税合规的重负？

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