FinlandVero
Taxi platform rides: full-fare VAT plus fee reverse charge
New Vero guidance: taxi drivers selling via platforms report 13.5% VAT on the full customer fare and self-assess 25.5% reverse-charge VAT on the platform's brokerage fee.
By Taxxa AI OyPublished 9 October 2026
The Tax Administration (Vero) has added a new subsection to its taxi-entrepreneur starting-up guidanceVero for VAT-registered drivers who sell rides through a dispatch or intermediary platform. The platform generally acts as an intermediary for the transport service: it sells the driver a brokerage service and charges a brokerage fee, while the driver sells the passenger transport to the customer.
On the ride itself, the driver must make sure they are named as the seller of the transport service on the receipt the customer gets, for example from the taxi app, with the VAT included in the fare itemised at 13.5%Vero. The VAT return is filed in OmaVero: total VAT on transport services goes in the box Vero kotimaan myynnistä verokannoittain 13,5%, and the VAT is reported on the full amount the customer paid, before deducting the fee retained by the platform
Vero. The guidance's example: a ride sold through a foreign platform for 113.50 euro including 13.5% VAT (100 euro net, 13.50 euro VAT), of which the platform retains a 10 euro fee and remits 103.50 euro — the driver still reports 13.50 euro in the 13.5% box.
On the brokerage fee, VAT on the brokerage service is payable to FinlandVero, and the driver as buyer must determine whether reverse charge applies. If the invoice for the brokerage carries Finnish VAT at 25.5%, the driver is not liable as buyer. If it carries no Finnish VAT, the driver must account for VAT on behalf of the foreign platform
Vero. Reverse charge applies where the foreign platform has no fixed establishment in Finland participating in the supply and has not voluntarily registered for VAT in Finland on its sales
Vero. A liable driver self-assesses 25.5% on the fee charged (fee x 0.255)
Vero: for a platform established in another EU country, the tax goes in Vero palveluostoista muista EU-maista and the total fees in Palveluostot muista EU-maista; for a platform outside the EU, the tax goes in Vero kotimaan myynnistä verokannoittain 25,5%. The VAT so accounted for is deductible on the same period's return in Verokauden vähennettävä vero
Vero.
Drivers not in the VAT register must register as liable for VAT on the purchase in order to report and pay the fee VATVero, selecting Ostot tai oma käyttö as the activity in OmaVero — including small-scale operators. Where the business is otherwise VAT-free and registration is for the purchase only, the VAT paid on the brokerage purchase is not deductible
Vero.
The guidance sets a two-track treatment for platform-sold rides: 13.5% on the full customer fare, plus reverse-charge handling of the platform feeVero.
Source: Vero guidance Taksiyrittäjä – näin aloitat toiminnan, new subsection on platform-brokered rides: 13.5% ride VAT on the full fare; 25.5% reverse charge on the brokerage fee.
Report 13.5% VAT on the full customer fare for platform-sold rides and self-assess 25.5% reverse-charge VAT on the platform's brokerage fee where the invoice carries no Finnish VAT.