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 Finland: Confirmed VAT rate increase as of 1 January 2013
 Mario Sgier
PwC Zurich
+41 58 792 44 78

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Dear Crtomir

In our VAT BreakingTAXnews of 20 September 2012 we informed about the possible 1% increase of the Finnish VAT rates as of 1 January 2013.

The Finnish government has now announced that the planned 1% VAT increase has been accepted and will take effect from 1 January 2013. As a consequence the Finnish VAT rates will increase as follows as of 1 January 2013:
  • Standard VAT rate: from 23% to 24%;
  • Reduced VAT rate: from 13% to 14%;
  • Super reduced VAT rate: from 9% to 10%.
 Conclusion and recommendation for action

We recommend reviewing the VAT implications on your business in Finland due to those latest developments, in order to ensure full compliance with regard to VAT rules, rates and regulations. Systems should be adjusted and contracts may need to be reviewed.

For further information, please contact your usual PwC advisor.
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