Finland's Tax Board clarified the VAT treatment of e-commerce payment services in a preliminary decision effective from 28 April 2026. The ruling distinguishes between taxable factoring services for the provider's own payment methods, VAT-subject technical API services, and VAT-exempt payment processing from external providers.
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Numeral · 25 days ago
Finland’s 2026 VAT regime includes a new reduced rate of 13.5% for foodstuffs, animal feed and certain agricultural products, effective January 2026. Finnish businesses must register for VAT when turnover exceeds €15,000, while non‑resident firms must register on any taxable sales with no threshold. EU B2C distance sellers face a €10,000 cross‑border sales threshold that triggers Finnish VAT registration or OSS use, and the reverse charge mechanism allows foreign suppliers to avoid registration if all sales are B2B reverse charge.
Bloomberg Tax · 6 months ago
Finland’s Parliament approved a bill on 28 November 2025 that introduces a 13.5% VAT rate on specified services, goods, and imports of collectibles and antiques. The new rate and related provisions take effect on 20 December 2025, covering all tax obligations from that date, including intra‑community acquisitions. The legislation will enter into force on the same day.
Numeral · 18 minutes ago
The EU One Stop Shop (OSS) is a VAT scheme that allows businesses to register in one member state and file a single quarterly return for cross-border B2C sales. It applies to EU-based companies with aggregate sales above €10,000 and to non-EU businesses with a fixed establishment in the EU. The scheme simplifies compliance but does not replace domestic VAT returns.
The Invoicing Hub · about 3 hours ago
Romania: The grace period for small and micro-enterprises under €500,000 ends on 1 July 2026, imposing full compliance audits and fines. B2C transactions now require invoices outside the RO-eFactura system unless the customer registers, with a 13-zero code mandatory.
RTCSuite · about 4 hours ago
The UK will require all VAT invoices to be issued in a specified electronic format from 1 April 2029, covering B2B and B2G transactions. Peppol will serve as the core interoperability network, and NHS England already mandates PEPPOL-compliant invoicing for its suppliers.
CustomsSupport · about 16 hours ago
Norway will require importers to lodge customs declarations before goods reach the border, with full enforcement from 1 March 2027. Digitoll's Phase one goes live on 15 September 2026, mandating digital compliance, while customs warehouses will also need pre-entry declarations from 1 March 2027.
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Key Takeaways
As of 28 April 2026, Finland's Tax Board treats fees for a provider's own payment methods as taxable factoring services supplied to online retailers.
From 28 April 2026, Finland's Tax Board considers such API-based technical services as subject to VAT for online retailers.
From 28 April 2026, Finland's Tax Board classifies this as a VAT-exempt payment transaction for online retailers.
Primary source
Read the full article at Global VAT ComplianceThis summary was published on VATfaqs.com on 9 July 2026. It relates to VAT developments in Finland. The original source is Global VAT Compliance.
