5FinlandValue Added Taxation in EuropeWord格式文档下载.docx
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14.ImmovableProperty(ImmovableGoods)
15.AdministrativeObligations
16.PowersoftheTaxAuthorities
17.Appeals
AppendixI–Registrationform
AppendixII–PeriodicVATreturn
AppendixIII–Europeansaleslistingdraft
AppendixIV–Intrastatreturns
AppendixV–Formtoreportamendments/closingdownofbusiness
Finland-ValueAddedTaxationinEurope
Author
Pä
iviTaipalus
LatestInformation
Thischapterisbasedoninformationavailableupto1January2010.
SeeTaxNewsServiceforanylaterdevelopments.
Abbreviations,TermsandReferences
FinnishVATlegislationiscontainedin:
VATAct
:
TheVATAct(Arvonlisä
verolaki)of30December1993/1501withthelateramendmentsbytheActofChangingtheVATActon29December1994/1486andon29December1995/1767andsomeotherchanges.
VATDecree
TheVATDecree(Arvonlisä
veroasetus)of21January1994/50.
-
SeveralwrittenguidelinesfromtheNationalBoardofTaxation
1.
Introduction
1.1.
General
Finlandadoptedaturnovertaxsystemin1941.ThesecondTurnoverTaxActwasadoptedin1942,thethirdin1951,thefourthin1964andthefifthin1991.ThefifthTurnoverTaxAct,whichcameintoeffecton1October1991,introducedsignificantreformintheFinnishVAT.TheoldturnovertaxwassupersededbyanewlawsimilartotheEuropeanvalueaddedtaxsystem.TheGovernmentBillforValueAddedTaxActwaspresentedtotheparliamenton7June1993.Thecontentofthelawwasconfirmedon7December1993bytheparliamentandthelawbecameeffectiveon1June1994.DuetoFinland’smembershipoftheEuropeanUnion,effectiveasfrom1January1995,somechangeshadtobemadeinordertoconformthelegislationtothe(E)ECVATDirectives,forexample,theruleswithregardtointra-Communitytradewereintroducedandprimaryproduction(farming,forestry,fishing,etc.)becametaxable.
TheVATActissupportedbytheVATDecreeandbywrittenguidelinesoftheNationalBoardofTaxation.
AccordingtoArt.1oftheVATAct(30December1993/1501withthelateramendmentsbytheActofChangingtheVATActon29December1994/1486),taxabletransactionsincludethefollowing:
suppliesofgoodsandserviceswhichtakeplaceinFinlandasabusinessactivity;
importationofgoodsintoFinland;
and
intra-CommunityacquisitionsinFinland.
WheretheVATActrefersto“Finland”,itmeanscontinentalFinlandandtheterritorialwatersofFinland.
ThepositionoftheautonomousÅ
landislandsisexceptional.TheÅ
landislandsdecidedtobecomeapartoftheEuropeanUniontogetherwithFinland.However,theÅ
landislandsarenotapartoftheEuropeanUnionforVAT(andexcise,etc.)purposes,accordingtotheTreatyofAccession(ProtocolNo.2).Consequently,goodsfromtheotherMemberStateshavetobeclearedthroughcustomsandVATmustbepaidatimportation.WhenthegoodsaresuppliedfromtheÅ
landislandstoMemberStates,thisisconsideredtobeazero-ratedexport.FortradebetweencontinentalFinlandandtheÅ
landislandsthiswouldhavebeentoocomplicated.ThatiswhyaspeciallawconcerningVATandexcisedutytreatmentbetweencontinentalFinlandandtheÅ
landislands(29December1994/1484)wasintroduced.Accordingtothislaw,suppliesofgoodsfromthecontinentofFinlandtotheÅ
landislandsandfromtheÅ
landislandstothecontinentofFinlandareconsideredtobesupplieswithinFinland.However,effective1March1997,theVATandexciseborderwasestablishedalsobetweentheÅ
landislandsandthemainlandofFinlandbychangingLaw1994/1484.Consequently,theÅ
landislandsaretreatedasathirdcountryinrespectofVATandexcisedutiesinrelationtothemainlandofFinland.Cross-bordertradeistreatedasimportationandexportationfromaVATandexcisedutypointofview.TransportationtotheÅ
landislandsto/fromotherMemberStatesistreatedastransportationto/fromthirdcountriesandthereforezero-rated/exempt.TheformalitiesattheborderaresimplifiedintradebetweentheÅ
landislandsandthemainlandcomparedtothosebetweenFinlandandthirdcountries.
1.2.
StructureofVATAct
TheFinnishValueAddedTaxActof1993(asamendedbythelaw29.12.1994/1486)comprises23chaptersand237articles.
Thechaptershavethefollowingtitles:
Chapter1
Territoriality
Chapter2
VATliability
Chapter3
SuppliessubjecttoVAT
Intra-Communityacquisitions
Chapter4
Exemptedsupplies
Chapter5
SuppliesandacquisitionsdeemedtotakeplaceinFinland
Chapter6
Exemptionsrelatingtointernationaltrade
Chapter7
ThebasisofVAT
Chapter8
Taxrates
Chapter9
Importationofgoods
Chapter10
Deductions
Chapter11
Repealed
Chapter12
RefundsofVATtootherthantaxablepersons
Chapter12a
Specialarrangementsforelectronicallysuppliedservices
Chapter13
Chargeableevent
Chapter13a
Administrativetreatmentwithregardtocertainintra-Communitytransactions
Chapter14
Paymentofthetax
Chapter14a
Specialreliefschemeforsmallentrepreneurs
Chapter15
RefundsofVATforcertainforeignbusinesses
Chapter16
VATauthorities
Chapter17
Obligationtoreport
Chapter18
Registration
Chapter19
Assessmentoftax
Chapter20
Guidanceandadvancerulings
Chapter21
Appeals
Chapter22
Specialrules
Chapter23
Implementationandtransitionalprovisions
1.3.
Administrativeorganization
VATisadministeredbytheNationalBoardofTaxation(verohallitus)andbyeightregionaltaxoffices(verovirasto).Inaddition,thereisthetaxofficeforlargecompanies(Konserniverokeskus).
1.4.
Otherindirecttaxes
Setforthbelowisalistofotherindirecttaxes:
1.4.1.
Exciseduties
Exciseduties(valmistevero)arelevied,inadditiontoVAT,onsuppliesofthefollowingproducts:
mineraloils,alcoholicbeverages,tobaccoproducts,electricity,coal,andnaturalgas.Inaddition,nationalexcisedutiesareleviedonsoftdrinksandbeveragepackages.
Excisedutiesformineraloils,alcoholicbeverages,tobaccoproducts,electricity,coalandnaturalgasaredueforthoseproductswhicharemanufacturedinFinland,deliveredtoFinlandfromotherMemberStatesorimportedfromoutsidetheEuropeanUnion.Thepossessionoftheseproductsinabusinessformmakestheonewhopossessesthemliabletodutyinothercases.
1.4.2.
Transfertax
Finlandappliesa1.6%transfertaxonshares.Transactionscarriedoutonthestockexchangeareexemptfromthetransfertax.Thereisatransfertaxonthetransferofimmovablepropertyof4%.
1.4.3.
Registrationtax(cartax)
Ataxisleviedonregistrationofpassengercars,vansandmotorcyclesbeforetakingthevehicleintouseorbeforeithasbeenregisteredintouseinFinland.Thepartyliabletotaxistheimporter,themanufacturerofthevehicle,thetransfereeiftheliabilityhasbeentransferred,orthepersonregisteringthevehicle,theuserortheownerofthevehicle.
1.4.4.
Motorvehicletax
Ataxisleviedonmotorvehicleswhicharefuelledbypowerorfuelotherthanunmixedgasolineorgasolinebasedonalcohol.TaxespayablebasedontheMotorVehicleTaxActincludeabasictax,anadditionaltaxincertaincasesandataxpayableforacarregisteredabroadandbroughttoFinlandfortemporaryuse.
1.4.5.
Insurancepremiumtax
Aninsurancepremiumtaxof22%isleviedoninsurancepremiumswheretheassociatedriskisinFinland,exceptforcertainspecifiedexemptions.
1.5.
Sourcematerial
Laws,rulingsandguidelines,etc.,usedassourcesforthischapter,arelistedunderAbbreviations,termsandreferences.
2.
Taxable,Non-TaxableandExemptTaxablePersons
2.1.
Taxablepersons
2.1.1.
General/definition
ThepersonliabletotaxisthepersonwhosuppliesgoodsorservicessubjecttoVATasabusinessactivitywithinFinland,importsgoodsintoFinlandormakesintra-CommunityacquisitionsinFinlandwithcertainexceptions.
Taxablepersonscanbeindividuals,enterprises,non-profitableorganizations,foreignersandpublicbodies.
2.1.1.1.
Foreigntaxablepersons
ForeignersareliabletotaxiftheysupplytaxablegoodsortaxableservicesfromafixedestablishmentwithinFinland.ForeignbusinessescanalsobecomeliableforpaymentofthetaxwithouthavingafixedestablishmentinFinland,forexamplewhenmakingsuppliestoprivatepersons.Iftheforeignenterprisedoesnothaveafixedestablishment,theliabilityofthetaxis,inmostcases,shiftedtotherecipientofthesupply.(Forfixedestablishment,see15.2.3.)
WithregardtorefundsofVATtoforeignbusinesses,see12.9.1.,liabilityforpaymentoftax,see15.2.1.andregardingregistrationrequirements,see15.2.3.
2.1.2.
Intra-Communityacquisitionofnewmeansoftransport
Anintra-Communityacquisitionofanewmeansoftransport(see3.5.1.foradefinition)isalwaystaxableinFinlandandthepersonmakingtheacquisitionisliabletoVAT.
Ifaprivateperson,whodoesnotcarryonabusinessactivitywhichisliabletoVAT,purchasesanewmeansoftra
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