background image
12.3. Refund of VAT to Non-Residents

Finland generally allows for the deduction of input VAT to offset output VAT for taxpayers registered for VAT. When input VAT exceeds output VAT in a given period the excess may be used to offset other taxes due, carried forward to offset future VAT payable, or may be claimed as a refund after the period.

When a supplier is not resident in Finland nor required to register for VAT, they are generally able to claim a refund. The process depends on whether the non-resident is resident in another EU Member State or is resident in a non-EU country.

Resident of an EU Member State

For residents in an EU Member State, refunds are made under the terms of EU Directive 2008/9/EC. The claim must be made by filing an application electronically in the EU Member State in which they are resident, and must include supporting documentation.

The minimum claim period is three months and the maximum is one year. The minimum claim for a period of less than a year is EUR 400, and the minimum for an annual claim is EUR 50.

The deadline for a refund claim for EU residents is 30 September of the year following the year in which the VAT was incurred.

Residents of a non-EU Country

For residents of a non-EU country, refunds are made under the terms of the EU 13th Directive. The claim may be made in the English, Finnish or Swedish language, and must include supporting documentation.

The minimum claim period is three months and the maximum is one year. The minimum claim for a period of less than a year is EUR 400, and the minimum for an annual claim is EUR 50.

The deadline for a refund claim for non-EU residents is 30 June of the year following the year in which the VAT was incurred.