Customs & Trade·Tulli·3 weeks ago
Replacement export declarations for goods that already left Finland must now use location code FI002000 (Tulliselvityskeskus) instead of FI002002.
Industry: Across industries
Customs & Trade·Tulli·3 weeks ago
Tulli now records the new Union Customs Code as in force EU-wide since 20 September 2026 under Regulation (EU) 2026/2108, with provisions applying in stages to March 2034.
Industry: Other transportation support activities
Customs & Trade·Tulli·3 weeks ago
Two 9 October 2026 notices amend the CN explanatory notes: LED-fitted decorative articles move out of lamp heading 9405 to their material code, and heading 3004 gains a glucosamine sulfate definition.
Industry: Across industries
VAT / GST / Indirect Tax·Vero·3 weeks ago·2 documents
Medication-plan and staff-permit approvals sold inside a responsible-physician bundle are ancillary to the VAT-free medical care — one indivisible supply, no VAT due.
Industry: Human health activities
Capital Gains Tax·Vero·3 weeks ago·2 documents
Cash paid in a public bid and shares swapped by a committed co-bidder belong to one acquisition — together they breached the 50% cash cap, so no tax-neutral exchange.
Industry: Across industries
VAT / GST / Indirect Tax·Vero·3 weeks ago
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.
Industry: Taxi operation
VAT / GST / Indirect Tax·Vero·3 weeks ago·2 documents
KVL:031/2026: an SPV's recharges of bank interest and commitment fees to operating companies in a receivables sale are outside VAT scope — no credit service, no consideration for claims transactions, no factoring.
Industry: Financial service activities, except insurance and pension funding
Customs & Trade·Tulli·3 weeks ago
Telescopic aluminium vacuum-cleaner tubes fall under CN 8508 70 00 for goods customs-cleared from 29 October 2026; non-conforming BTI decisions stay usable for three months from entry into force.
Industry: Manufacture of electric domestic appliances
VAT / GST / Indirect Tax·Finlex·3 weeks ago
KHO:2026:81 reverses the Central Tax Board: a bank that sells housing loans to its subsidiary but keeps administering them bills a taxable service, following the General Court's T-184/25 ruling on Article 135(1)(b)–(d).
Industry: Financial service activities, except insurance and pension funding
Customs & Trade·Tulli·3 weeks ago
Tulli says the temporary 'Revised rules' marking on PEM origin statements must go — and exporters with rejected marked certificates can seek a retrospective EUR.1 if they surrender the original.
Industry: Across industries
Customs & Trade·Tulli·3 weeks ago
Tulli added Fiji, Papua New Guinea, Samoa and the Solomon Islands to the REX invoice-declaration list: registered exporters can now cover consignments over €6,000 to those states.
Industry: Across industries
Excise & Environmental Taxes·Vero·3 weeks ago
Small electricity producers now see the 800,000 kWh/plant threshold in figures — and a new note: fuels they burn are taxable, so electricity-return corrections must extend to the monthly fuel returns.
Industry: Production of electricity
Capital Gains Tax·Finlex·3 weeks ago
A 35-trading-day market-price adjustment made the final EUR 8.50/share price conditional, so the listed-share acquisition falls outside the transfer-tax exemption — including its fixed EUR 8 preliminary instalment.
Industry: Financial service activities, except insurance and pension funding · Activities auxiliary to financial services and insurance activities
Real Estate & Property Tax·Vero·3 weeks ago·2 documents
The Tax Administration reissued the building-land valuation decision for 2026: it enters into force 31 December 2026, applies to 2026 values, and rolls the phase-in base from 2024/2025 to 2025/2026 with rates unchanged.
Industry: Across industries
VAT / GST / Indirect Tax·Vero·3 weeks ago
Pawn-auction fees charged on defaulted pledges are consideration for the taxable sale service, not the exempt credit, so a pawnbroker must charge VAT on all four fees under CSN:023/2026.
Industry: Other credit granting
Customs & Trade·Tulli·3 weeks ago
Import declarants must give the goods' location and the proposed inspection place in the correct declaration fields; errors block release from temporary storage and propagate onto the transfer permit.
Industry: Across industries
VAT / GST / Indirect Tax·Vero·4 weeks ago
KVL:022/2026: custom implant drill guides sold to dentists are VAT-free under AVL 36(5) when made by registered dental technicians for an individual patient and used immediately in exempt care.
Industry: Dental practice activities
Global Minimum Tax & BEPS·Vero·4 weeks ago
Swedish GloBE safe-harbour guidance is published: de minimis, simplified-rate, routine-profits, domestic-tax and new permanent incentive and parallel-model reliefs, plus the five-year start-up phase.
Industry: Across industries
Customs & Trade·Tulli·4 weeks ago
EU producers can ask the Commission to review anti-dumping duties on certain Chinese ring binder mechanisms, extended to Vietnam/Laos consignments; otherwise they lapse after 29 June 2027.
Industry: Manufacture of other fabricated metal products n.e.c.