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Chapter 5 of

ESL Returns in Finland

Value Added Tax (VAT)
Local Language:
Arvonlisävero (ALV)
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VAT Rates
Standard rate
25.5%
Reduced rate
13.5% and 10%

Due Date and Frequency of ESL Returns in Finland

The due date for submitting monthly or quarterly ESL returns is always the 20th day of the following month. If the 20th falls on a Saturday, Sunday or a public holiday, the due date is extended to the next business day.

ESL returns shall be submitted electronically via MyTax as standard procedure. Exceptionally, ESL returns in paper form may be accepted: only if there is a special reason: for example, if electronic filing is impossible due to technical difficulties.

Nil and Corrective ESL Returns in Finland

If there are no intra-Community transactions to be reported in a given period, a nil ESL is NOT due.

In case of errors in previous reporting periods, you must submit a corrective ESL return in Finland. You should file a replacement report in MyTax, filling in the replacement amount in the customer-specific fields. This new statement replaces the one earlier you had filed previously. There is no need to repeat the lines where specific reporting on other customers has been correct.

Find here information on how to correct ESL returns in Finland, under the Section Making corrections.

Penalties for Late ESL Returns in Finland

The late submission of ESL returns is punished with a penalty of ranging from EUR 100 to EUR 200, depending on the size of the negligence and how may days the return was late.

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