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As a general rule, VAT returns in Finland have to be submitted monthly. However, quarterly or annual VAT filing in Finland is now allowed depending on your annual turnover. The thresholds for quarterly and annual filing have been updated as follows:
These changes are relevant for any VAT registered business in Finland. Determining the correct frequency of your VAT returns is important to avoid penalties in case the relevant threshold is exceeded or to reduce cost by submitting less VAT returns when the threshold is not exceeded.
In addition to the above changes, cash accounting is allowed in Finland when the annual turnover is below €500,000.