Finland's Updated VAT Refund Guidance for Non-EU Businesses

The Finnish Tax Administration published updated guidance on VAT refunds for traders established outside the European Union. The new guidance reflects recent legislative and administrative updates and applies with immediate effect. Updated guidance details The guidance, issued by the Finnish Tax Administration as Guidance No. VH/7411/00.01.00/2025, introduces several clarifications and updates relevant to non-EU businesses claiming VAT refunds in Finland. The updates include: Reflection of changes in reduced VAT rates. An update to the contact information required for submitting a written VAT refund request. Clarification that VAT refunds below EUR 50 will not be paid where a refund application covers the entire calendar year or the remainder of the calendar year, provided that the remainder period is at least three months. Application and replacement The updated guidance is valid from 7 January 2026 and replaces the previous Guidance No. VH/7656/00.01.00/2024. The revised Finnish guidance provides updated procedural and technical clarification for non-EU traders seeking VAT refunds, including changes to thresholds, contact details, and rate references.