The Finnish tax authorities have confirmed that UK businesses carrying out transactions for which they are liable for VAT in Finland are exempt from the requirement to appoint a tax representative in Finland.
This is due to the VAT recovery assistance clause contained in the 24 December 2020 agreement between the UK and the EU.
However, UK businesses can appoint a tax agent in Finland to carry out and complete their VAT obligations in Finland on their behalf.
Find out more about which EU countries do or do not require a fiscal representative for UK businesses.
Source: Vero Skatt – Finnish tax authorities (in Finnish)
