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.
Finland will apply a 13.5% VAT rate to specified services, goods, and imports of collectibles and antiques from 20 December 2025.
The new 13.5% VAT rate takes effect on 20 December 2025, the same day the law enters into force.
Yes, the new rate applies to all tax obligations arising on or after 20 December 2025, including intra‑community acquisitions allocated to subsequent calendar months.
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