VAT project queries now need a project plan attached

Businesses can seek free written guidance (kirjallinen ohjaus) from Verohallinto on a single VAT matter of their own company, as a seller on the VAT on sales or as a buyer on the right to deduct input VAT. The application is filed in OmaVero: under the Veroasiat tab, in Hakemukset, the link Kirjallinen ohjaus arvonlisäverotukseen tai vakuutusmaksuverotukseen opens the form. A free-form application describing the matter in more detail is attached to the form. To allow handling without delay, the application must set out all relevant facts, and handling is faster when the free-form part is drawn up as plain text, for example a Word document without special formatting.

The application must contain a short description of the business the company carries on, described more broadly where it affects the outcome; the example given is a Turku-based company engaged in data processing and storage that has been in the VAT register for business activity since 1 February 2000. It must put a direct question, for example whether business name A must pay VAT on social services it provides directly to customers. Where the question concerns the taxability of sales, the application explains who sells, what is sold with the goods or service content such as data-protection services, to whom it is sold with whether the customer is a trader or a consumer, where the sale takes place with whether it is in Finland, another EU country or outside the EU, and when the sale takes place. Multiple questions are numbered. The facts of the case are described comprehensively and clearly, with references possible to case law, statutory provisions, legal literature or Verohallinto guidance, and where the transaction is part of a wider whole that is stated. All contracts, documents and reports needed to decide the matter are enclosed with their appendices, and where guidance is sought on a project-related (hanke) VAT question a project plan (hankesuunnitelma) is now also enclosedVero.

Verohallinto processes the application as soon as possible once all necessary information is available, the applicant can follow progress in OmaVero under Veroasiat and then Ilmoitusten ja hakemusten tila through Käsittelytilanteen seuranta, and Verohallinto may ask for a supplement during processing. The written guidance rests on the information stated in the application: if that information does not correspond to the real situation, the guidance is not binding, and no appeal liesVero against written guidance.

An advance discussion (ennakollinen keskustelu) is available as an alternative to written guidance. It serves corporations such as limited companies on difficult questions of their own taxation, aims to give predictability and steer the corporation to act correctly for tax purposes, for example in a business-change situation, and is free of charge. At least two Verohallinto experts and the corporation's representative take part, on site or remotely, Verohallinto always draws up a written memorandum and may include guidance in it, and the final memorandum is delivered to OmaVero. A paid advance ruling (ennakkoratkaisu) can also be sought for most tax questions.

The rules are stated in Verohallinto guidance Arvonlisäveroa koskevaan kysymykseen voi saada kirjallista ohjausta, with the discussion alternative in Ennakollinen keskustelu palvelee yhteisöjä haastavissa verokysymyksissä.