Finland proposes to amend reduced-rated VAT rates

28 June 2023

During June 2023, the Finnish government proposed to reclassify many reduced VAT-rated supplies including

  • A VAT rate rise from 10% to 14% on:

              - Books
              - Hotel services
              - Public transport
              - Some pharmaceuticals
              - Entrance to cultural & sporting events
              - Film screenings
              - Royalties for television and public radio activities

  • A VAT rate reduction from 24% to 14% on:

              - Tampons
              - Nappies

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