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Home / Tolley's EU and Global VAT /17 Finland / Appendix 17D: VAT reduced rates (Finland)
Commentary

Appendix 17D: VAT reduced rates (Finland)


17 Finland

14% rate

A reduced rate of VAT of 14% is applied in Finland to the following:

  1. Ìý

    •ÌýÌýÌýÌý Food and animal feed (excluding live animals).

  2. Ìý

    •ÌýÌýÌýÌý Restaurant and catering services (including takeaways).

  3. Ìý

    •ÌýÌýÌýÌý Cut flowers and plants for food production.

Note: The Finnish Government has proposed changes to the application of VAT rates in Finland. Under the proposals, with effect from 1 January 2025, goods and services that are currently subject to the

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