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The Finnish tax authorities published guidelines on deduction of VAT on marketing and entertainment expenses. As a general rule, input VAT on marketing expenses is deductible in Finland, however, VAT incurred on entertainment expenses is not deductible.
These guidelines, published in Swedish and Finnish, provide more details about the differences between entertainment and marketing expenses, including examples and clear explanations about these differences. You can download the guidelines from the website of the Finnish tax authorities.
Recovering VAT is generally allowed when the invoice was incurred fully and entirely for the purposes of the business. However, there are expense items that have a dual personal and business nature. These items include accommodation, food, transport, fuel expenses or entertainment. The proportion of VAT deduction allowed on these items changes from one country to another.
Please contact us if you would like to receive an overview of deduction limits.