VAT in Finland in 2026

Consultoria EHERO

5 minutos de lectura

In Finland, VAT is called arvonlisävero —abbreviated alv; in Swedish, moms— and it has three rates: the standard rate of 25.5%, a reduced rate of 13.5%, and another reduced rate of 10% that now applies only to the press. These are set by §§ 84, 85 and 85a of the arvonlisäverolaki, Act 1501/1993. Be careful with old tables: the standard rate was 24% until August 2024, and the reduced rate was 14% until December 2025.

Type	Percentage	Applies to
Standard (yleinen verokanta)	25.5%	Everything that does not have a reduced rate: clothing and footwear, cosmetics, household goods, sports equipment, video games, alcohol and tobacco
Reduced (alennettu verokanta)	13.5%	Food and non-alcoholic beverages, animal feed, catering, printed and digital books, medicines, menstrual and incontinence hygiene products, baby diapers, passenger transport, accommodation, and tickets to cultural and sporting events
Reduced (alennettu verokanta)	10%	Newspapers and magazines, in print or electronic format

Rates verified on 11 September 2026 against Vero’s “Rates of VAT” page, the Finnish Tax Administration (vero.fi).

What changes in 2026, and why Åland is separate

From 1 January 2026, the reduced rate fell from 14% to 13.5% (Act 1358/2025). It is the third change in sixteen months: the standard rate rose from 24% to 25.5% on 1 September 2024, and in January 2025 almost everything that had been at 10% —books, medicines, transport, accommodation, tickets— moved to 14%. Today only the press remains at 10%. If you configured Finland with a 2024 or 2025 table, some tax class is now using the wrong rate.

The other oddity is geographical: the Åland Islands are part of Finland, but not part of the EU VAT territory. Between Åland and the rest of the EU there is a fiscal border, so a shipment from Spain to Åland is not an intra-EU distance sale, but an export: it leaves without Spanish VAT, is not reported through the one-stop shop, and the parcel goes through customs on entry, where import VAT is settled.

In the store, treat Åland as a separate destination, not as just another region of Finland.

Which VAT you charge customers in Finland if you sell from another EU country

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.

Below €10,000 a year in distance sales to the rest of the EU — added up across all countries, not country by country — you charge your own country’s VAT.
Above that €10,000 you charge the destination VAT: 25.5% as the standard rate in Finland, or the reduced rate that applies to the product. You declare it through the One Stop Shop (OSS) in your own country, with no need to register in the destination country.

The threshold adds up all your B2C sales to other EU countries plus digital services, and the switch does not wait for next year: the very sale that crosses the threshold already carries the destination rate.

Selling to a business with a valid EU VAT number is a different story: the sale goes without VAT because the customer accounts for it in their own country, but you have to check that number in VIES and keep proof of the check.

How to set this up in WooCommerce

WooCommerce includes country-based rates, but it does not distinguish rates within a country by product class or monitor the threshold for you. There are three things you need to set up:

A tax class for each rate you use, assigned product by product and not at store level.
VAT number validation at checkout against VIES for business customers, so VAT is not charged when the transaction is under reverse charge.
A control for the €10,000 threshold, because the day it is exceeded the rates change at once across all countries.

All three are covered by EHERO Woo VAT, which we built precisely because these are the three points that break stores selling to the rest of the European Union.

Selling to other EU countries from WooCommerce?

EHERO Woo VAT applies each country’s rate product by product, checks VAT numbers against VIES at checkout and keeps an eye on the €10,000 threshold for you.

See EHERO Woo VAT →

Frequently asked questions

What is the standard VAT rate in Finland in 2026?

25.5%, in force since 1 September 2024, when it rose from 24%. Below that there are two reduced rates: 13.5% for food, catering, books and medicines, among others, and 10% for newspapers and magazines.

Wasn’t Finland’s reduced VAT rate 14%?

It was until 31 December 2025. From 1 January 2026 it is 13.5% and applies to food, catering, books, medicines, passenger transport and accommodation, among others. If your store still uses 14%, you are charging half a point too much on everything that falls under the reduced rate.

I sell to Finland from another EU country — which VAT do I charge?

Your own country’s VAT while your distance sales to the whole EU stay below €10,000 a year. Once you cross that threshold, the destination VAT (25.5% standard rate), declared through the One Stop Shop.

Do I have to register for VAT in Finland?

Not if you only ship from your own country: that is what the One Stop Shop is for. You do if you store goods there — for example with Amazon’s fulfilment network — because stock held in the country creates a registration obligation regardless of how much you sell.