VAT registration in Finland for a foreign company: when and how

Karma Accounts · Published 23 October 2026

A foreign company generally has to register for VAT in Finland when it makes taxable sales in Finland and the Finnish reverse charge cannot be used: typically sales to private individuals (unless an EU special scheme covers them), sales of goods in Finland to foreign buyers with no Finnish VAT registration or fixed establishment, passenger transport and admission to events held in Finland, or sales made through a fixed establishment in Finland. If your customers are Finnish businesses and no fixed establishment of yours in Finland takes part in the sales, the buyer usually reports the VAT and you do not need to register. You register by post with start-up notification Y1 and enclosure 6204, which gives you a Finnish Business ID (Y-tunnus) and a VAT number in the form FI plus eight digits.

The starting point: who pays the VAT

Taxable sales that take place in Finland generally carry Finnish VAT at 25.5 %, 13.5 % or 10 % (see VAT rates in Finland 2026); exempt and zero-rated sales follow their own rules. The question is who reports the VAT.

Under section 9 of the VAT Act (arvonlisäverolaki, AVL), when a foreign business has no fixed establishment in Finland and has not registered voluntarily, the buyer is liable for the VAT on what it sells here: the general reverse charge. The seller invoices without Finnish VAT, marked "reverse charge" (käännetty verovelvollisuus); see reverse charge in Finland. The same section lists where the seller stays liable, the main reasons foreign companies register.

Do you actually need to register?

These situations may require a Finnish VAT registration, subject to the exemptions, reverse charges and EU special schemes described below:

You sell to private individuals in Finland, for example work on a home in Finland. For services, an EU special scheme can replace the registration.
You sell goods located in Finland to a foreign buyer that has neither a Finnish VAT registration nor a fixed establishment in Finland. A Finnish business buyer reports the VAT under the reverse charge even if it is not itself VAT-registered.
You sell admission to an event held in Finland, such as a seminar, concert, sports event, fair or exhibition. Virtual attendance is excluded.
You sell passenger transport in Finland. For transport and event admission, the reverse charge does not apply even when the customer is VAT-registered in Finland.
You have a fixed establishment in Finland that takes part in the sale: a place of business with sufficient permanence and the human and technical resources to make the sale. Construction, building and installation projects form one if they last more than nine months, as a single project or several successive ones.
You move your own goods from another EU country into stock in Finland. This is an intra-Community acquisition and needs at least a registration for the notification duty (ilmoituksenantovelvollinen). A call-off stock for one known buyer does not, if its conditions are met.
You make zero-rated sales from Finland, such as exports, and want your Finnish purchase VAT back.
You make distance sales of goods from another EU country to Finnish consumers and Finnish VAT applies to them. For a seller established in only one EU country, home-country VAT applies while its distance sales of goods and its telecommunications, broadcasting and electronic services to consumers in other EU countries total at most 10 000 euros, this year and last. Above that, choose between a Finnish registration and the OSS (see below).

You usually do not need to register if:

you sell only to Finnish businesses, or to foreign businesses registered for VAT in Finland, and no fixed establishment of yours in Finland takes part in the sales (passenger transport and event admission excepted). This includes construction services sold to a Finnish business.
you import goods and sell them on to Finnish businesses. Importing does not in itself require registration; Finnish Customs then collects the import VAT, and VAT on Finnish purchases may be reclaimable through the refund procedure for foreign businesses.

Fixed establishment is judged case by case. You can ask the Tax Administration for a binding advance ruling, for a fee.

The 20 000 euro limit does not help most foreign companies

A Finnish business stays outside VAT while its turnover is at most 20 000 euros in the current and previous calendar year (AVL 3 §). Since 1 January 2025 that exemption does not apply to a business established outside the EU, even with a fixed establishment in Finland. A business established in another EU country can use it only through the EU VAT scheme for small businesses, registered in its own country, with EU-wide turnover of at most 100 000 euros and Finnish turnover of at most 20 000 euros, this year and last (AVL 3 a §). Otherwise a foreign company owes Finnish VAT from its first taxable sale, whatever the amount.

OSS and IOSS instead of a Finnish registration

For some consumer sales you can report Finnish VAT through the EU's One Stop Shop in the country where you are identified, instead of registering in Finland:

Union scheme (OSS): for an EU-established business selling services to consumers in EU countries where it is not established, such as Finland, and for distance sales of goods shipped from one EU country to consumers in another.
Non-union scheme: for a business established outside the EU that sells services to consumers in the EU.
Import scheme (IOSS): for distance sales of goods imported from outside the EU in consignments worth at most 150 euros, excluding excise goods. A seller from outside the EU usually needs an EU-established intermediary.

Once registered for a scheme, all sales within its scope go through it. Union and non-union returns are quarterly, import scheme returns monthly, and a return is due for each period even with no sales. The OSS does not cover ordinary domestic sales, such as goods already in Finland sold to Finnish consumers (except where an online platform is treated as the seller), or sales to businesses. See e-commerce VAT and the OSS.

Registering voluntarily

A foreign company that could rely on the reverse charge can still apply to be registered (AVL 12 §), for example to invoice Finnish customers with Finnish VAT like a local supplier. The general reverse charge of section 9 then stops for its Finnish sales, although transaction-specific reverse charges, such as the one for construction services (AVL 8 c §), can still apply. Registration takes effect at the earliest on the day the application arrives.

If the company has neither its domicile nor a fixed establishment in the EU or Norway, voluntary registration requires a representative with its place of business in Finland, approved by the Tax Administration, and the Tax Administration may also ask for a security (AVL 173 a §). See our article on the VAT representative in Finland.

How to register: step by step

Choose the form. A foreign corporate entity uses start-up notification Y1 with the Tax Administration's enclosure 6204, "Registration of a foreign enterprise". A partnership-type company uses Y2 with 6204, and a foreign self-employed person Y3 with 6206. If the company already has a Finnish Business ID, it uses the change notification instead (Y4 for corporate entities). The forms are on ytj.fi.
Fill in 6204. It asks for your home registration number, VAT number and tax number, the start date, your business, staff and premises in Finland, your customers, any construction projects, and the tax period you want.
Attach the documents. A home-country trade register extract or equivalent, translated into English, Finnish or Swedish, showing the company name, domicile, line of business, financial period and signing rights; if it does not, add the translated articles of association. Construction companies add the contract, staffing companies the leasing contract. People's identity details go on the separate personal data form. A home-country VAT certificate is not normally needed: it is not among the listed documents, and you give the VAT number on 6204.
Sign and post. An authorised signatory signs, or someone with their power of attorney. Mail it all to Verohallinto, Yritystietojärjestelmä, PL 2000, 00231 Helsinki, Finland. (A branch registered in the Finnish Trade Register is a separate, online filing.)
Wait for the decision. The Tax Administration gives about three weeks on average for registration; actual times vary. Allow time for post and follow-up questions, and file before your first taxable sale.

What you get

A Business ID (Y-tunnus), such as 1234567-8. It does not by itself show VAT registration.
A Finnish VAT number: FI plus the Business ID without the hyphen, for example FI12345678, checkable in the EU's VIES service.
A registration letter listing your registers, the Tax Administration's estimate of whether you have a permanent establishment in Finland, and next steps.
Reporting obligations: a VAT return and payment for each tax period, including a "no activity" return for a period with nothing to report. The period is a month, or on application a quarter (turnover up to 100 000 euros) or a year (up to 30 000 euros). See VAT return deadlines in Finland and VAT returns for a foreign company in Finland.

For a wider view of Finnish VAT, see the VAT in Finland guide.

What we do

We register foreign businesses for VAT in Finland and file their Finnish VAT returns, working with you in English. We first check whether you need a registration at all, prepare the Y1 and 6204 forms with you, and then file the returns each period. This service is priced case by case: request a quote and tell us what you sell in Finland, to whom, and from when. Karma Accounts is an accounting firm based in Helsinki.

Frequently asked questions

Does a foreign company need to register for VAT in Finland?

Only in certain cases. If you sell only to Finnish businesses and no fixed establishment of yours in Finland takes part in the sales, the buyer usually reports the VAT. Registration may be needed if you sell to consumers (unless an EU special scheme covers the sales), sell goods in Finland to foreign buyers with no Finnish VAT registration or establishment, sell passenger transport or admission to events in Finland, or sell through a Finnish fixed establishment.

How do I register for VAT in Finland as a non-resident company?

File start-up notification Y1 with enclosure 6204, a trade register extract and its translation, signed by an authorised signatory, by post to the Tax Administration. Registration takes about three weeks on average.

How do I get a Finnish VAT number for a foreign company?

You get a Business ID (Y-tunnus) when your start-up notification is registered. Your VAT number is FI plus the Business ID without the hyphen, valid once you are entered in the VAT register.

Does the 20 000 euro VAT threshold apply to foreign companies?

Not to companies established outside the EU. An EU company can use it only through the EU SME scheme, with EU turnover of at most 100 000 euros.

Sources

Please note: this is general information about Finnish rules, not advice for your own situation, and the rules change. Ask us before you act on it.

Finnish VAT for a foreign company?

We register foreign companies for VAT in Finland and file their VAT returns and EC Sales Lists, quoted per scope. See Finnish VAT services for foreign companies. For VAT firms and accounting firms: working with us as a Finnish VAT partner.

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