Finland

The VAT small-business threshold in Finland is €20,000 of annual turnover. The standard VAT rate is 25.5%.

Businesses may use the exemption if turnover does not exceed €20,000 in the previous or current calendar year (Finnish VAT Act s.3). Not available to businesses whose place of business is in the Åland Islands.

Since 1 January 2025, Finland also applies the EU cross-border small-business exemption: a business established in another member state can use Finland’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Finland?

The VAT small-business threshold in Finland is €20,000 of annual turnover.

What is the standard VAT rate in Finland?

25.5%. Reduced rates: 10%, 13.5%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.