VAT registration for Notification of VAT on EU service supply

If you sell services to a business located in another EU country, you must register for VAT under Notification of VAT on EU service supply, even if your business is otherwise exempt from VAT.

When do you need to register?

In EU sales, meaning trade between two businesses located in different EU countries, the reverse charge mechanism applies: the buyer pays the VAT, not the seller. That is why you must report these sales to the Finnish Tax Administration, even if you are not otherwise liable for VAT.

Registration applies to you if

• you are not in the VAT register, for example because your turnover stays below 20 000 € per calendar year
• you sell a service to a business in another EU country that has a valid VAT number.

If you only sell in Finland, or you only sell to consumers within the EU, this does not apply to you.

Example: Bolt and other platform companies. If you drive for Bolt or work through another foreign platform company, the payments the platform makes to you may be considered sales between you and the platform company. Because Bolt is located in another EU country, these count as EU sales of services.

What does registering for Notification of VAT on EU service supply mean?

Registering for Notification of VAT on EU service supply does not make the rest of your business liable for VAT. Your domestic sales remain VAT-exempt, and you do not add VAT to your Finnish invoices. You also cannot deduct the VAT on your purchases.

You will receive a VAT number. It consists of the country code FI and your Business ID without the hyphen: if your Business ID is 1234567-8, your VAT number is FI12345678.

How to register in MyTax

You apply by changing your register information. Go to the Taxpayer details tab in MyTax and select Change register information.

1. Select the register you are joining: the VAT register.
2. Select the activity you are registering for: Notification of VAT on EU service supply.
3. Enter a start date no later than the date of your first EU sale of services.
4. Check the details and submit the application.

Read more: The Tax Administration's step-by-step instructions with screenshots

If you wish, you can also register for VAT voluntarily even if your turnover is below the 20 000 € threshold. In that case, VAT liability covers all your sales and you can deduct the VAT on your purchases.

Activate UKKO Foreign Trade

Once you have submitted the application, let us know and activate the UKKO Foreign Trade (Ulkomaankauppa) add-on service. When it is active and the receipts for your EU sales have been added to the system, we will file your monthly EU VAT recapitulative statements on your behalf.

Foreign Trade costs 10 €  + VAT per month, and you can activate and deactivate it yourself in your account settings.

Note: the EU VAT scheme for small businesses is a different thing

The names are similar, but these are two separate registrations.

You need to register for Notification of VAT on EU service supply when you sell a service to a business in another EU country. The EU VAT scheme for small businesses is something else: it is mainly intended for sales to consumers in other EU countries, not for business-to-business trade.

Our service is not suitable for businesses registered in the EU VAT scheme for small businesses, because we cannot file the quarterly reports it requires on your behalf.

If you have accidentally registered for the wrong scheme, here is how to fix it:

1. In MyTax, file a report on EU sales in the EU VAT scheme for small businesses for the period you have been in the scheme. If you have had no sales, file the report with 0,00 €. Instructions
2. Deregister from the scheme. Instructions
3. Register for VAT under Notification of VAT on EU service supply, following the instructions above.
4. Let us know once the decisions have appeared in MyTax.