Finland's Supreme Administrative Court clarified that a standard 10% VAT penalty applies to conflicting VAT returns filed for the same period. The decision, posted online on 18 June 2026, confirms that the penalty is triggered by human error and failure to revoke a service provider's authorization.
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Global VAT Compliance · 8 days ago
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.
Numeral · about 1 month 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.
Crowe · about 2 hours ago
Ireland has reduced the VAT rate for hospitality services to 9% from 1 July 2026, replacing the previous 13.5% rate. The change applies to restaurants, catering, hot takeaway food and hairdressing services, and will remain until 31 December 2030.
Snitechnology · about 3 hours ago
Ukraine has released practical guidance to help large taxpayers prepare SAF-T UA files without technical errors. The guidance covers file structure, data quality, and integration with accounting systems, and includes FAQs and recommendations for passing automated checks.
iCustoms · about 11 hours ago
The UK and EU customs clearance for animal products requires both SPS health checks and customs declarations to be reconciled. This guide explains the dual-track process, key notification steps, and a pre-clearance checklist to avoid delays.
Key Takeaways
As of 18 June 2026, Finland's Supreme Administrative Court clarified that a standard 10% VAT penalty applies for conflicting VAT returns filed for the same tax period.
The decision was posted online on 18 June 2026.
The penalty applies when a second VAT return is filed for the same period due to human error and the taxpayer fails to revoke the service provider's authorization, as clarified by Finland's Supreme Administrative Court on 18 June 2026.
Primary source
Read the full article at Bloomberg TaxThis summary was published on VATfaqs.com on 17 July 2026. It relates to VAT developments in Finland. The original source is Bloomberg Tax.
