How do I install the Finland Vat Return skill?

Run npx skillmds@latest add openaccountants/finland-vat-return in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the Finland Vat Return skill do?

Use this skill whenever asked to prepare, review, or classify transactions for a Finland VAT return (ALV-ilmoitus) for any client. Trigger on phrases like "prepare VAT return", "do the ALV", "fill in ALV", "Finnish VAT", "OmaVero", or any request involving Finland VAT filing. This skill covers Finland only and standard ALV registration. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Finnish VAT work. It is listed under AI & ML on SkillMD.

Is Finland Vat Return safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Finland Vat Return?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Finland Vat Return free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published Finland Vat Return?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Finland Vat Return by openaccountants

Name: Finland Vat Return
Author: openaccountants

Finland VAT Return Skill (ALV-ilmoitus) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1.

Field	Value
Country	Finland (Suomi)
Standard rate	25.5% (from 1 September 2024; was 24%)
Reduced rates	13.5% (was 14%: food, restaurant/catering, animal feed), 10% (books, newspapers, medicines, passenger transport, accommodation, cultural/sporting events)
Zero rate	0% (exports, intra-EU B2B supplies, international transport)
Return form	ALV-ilmoitus (Arvonlisaveroilmoitus)
Filing portal	https://www.vero.fi/omavero (OmaVero / MyTax)
Authority	Verohallinto (Finnish Tax Administration / Vero Skatt)
Currency	EUR only
Filing frequencies	Monthly (turnover > EUR 100,000); Quarterly (EUR 30,001-100,000); Annual (<= EUR 30,000)
Deadline	Monthly: 12th of 2nd month after period. Quarterly: 12th of 2nd month after quarter.
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Validated by	Deep research verification, April 2026
Validation date	April 2026

Key ALV-ilmoitus field codes:

Code	Meaning
301	Domestic sales 25.5% — base
302	Domestic sales 13.5% — base
303	Domestic sales 10% — base
305	Output ALV on 25.5% sales
306	Output ALV on 13.5% sales
318	Output ALV on 10% sales
309	Intra-EU acquisition of goods — base (reverse charge)
313	EU services received (reverse charge) — base
319	Non-EU services received (reverse charge) — base
320	Construction reverse charge — base
310	Domestic exempt sales (without credit)
311	Intra-EU supply of goods
312	Intra-EU supply of services (B2B)
314	Exports to non-EU
307	Total deductible input ALV (single aggregate)

Conservative defaults:

Ambiguity	Default
Unknown rate on a sale	25.5%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Finland
Unknown B2B vs B2C for EU customer	B2C, charge 25.5%
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge from non-EU
Unknown blocked-input status	Blocked

Red flag thresholds:

Threshold	Value
HIGH single-transaction size	EUR 3,000
HIGH tax-delta on single default	EUR 200
MEDIUM counterparty concentration	>40%
MEDIUM conservative-default count	>4
LOW absolute net ALV position	EUR 5,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period. Acceptable from: Nordea Finland, OP (Osuuspankki), Danske Bank Finland, S-Pankki, Handelsbanken FI, Aktia, Revolut Business, Wise Business.

Recommended — sales/purchase invoices, Y-tunnus (business ID), FI VAT number (FI + 8 digits), prior ALV-ilmoitus.

Ideal — complete register, prior period reconciliation, Aland Islands trade records if applicable.

Finland-specific refusal catalogue

R-FI-1 — Non-registered below threshold. Trigger: turnover below EUR 15,000 (from 2025), not registered. Message: "Non-registered entities do not file ALV returns."

R-FI-2 — Partial exemption. Trigger: mixed supplies. Message: "Partial exemption under AVL Section 117 requires reviewer."

R-FI-3 — Construction reverse charge (AVL Section 8c). Trigger: construction services. Message: "Construction reverse charge requires specialist classification."

R-FI-4 — Aland Islands goods trade. Trigger: goods imported/exported to Aland. Message: "Aland is outside EU VAT territory for goods. Special import/export treatment required."

R-FI-5 — Special schemes. Message: "Margin/travel agent schemes out of scope."

Section 3 — Supplier pattern library

3.1 Finnish banks (exempt — exclude)

Pattern	Treatment	Notes
NORDEA, NORDEA FINLAND	EXCLUDE	Financial service, exempt
OP, OSUUSPANKKI, OP YRITYSPANKKI	EXCLUDE	Same
DANSKE BANK FI, DANSKE BANK FINLAND	EXCLUDE	Same
S-PANKKI	EXCLUDE	Same
HANDELSBANKEN FI	EXCLUDE	Same
AKTIA	EXCLUDE	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE	Check for taxable subscriptions
KORKO, INTEREST	EXCLUDE	Interest
LAINA, LOAN	EXCLUDE	Loan principal

3.2 Finnish government (exclude)

Pattern	Treatment	Notes
VEROHALLINTO, VERO, TAX ADMIN	EXCLUDE	Tax payment
KELA	EXCLUDE	Social insurance
TYEL, ELAKEVAKUUTUS	EXCLUDE	Pension insurance
PRH, KAUPPAREKISTERI	EXCLUDE	Trade register

3.3 Finnish utilities

Pattern	Treatment	Code	Notes
HELEN, HELSINGIN ENERGIA	Domestic 25.5%	307 (input)	Electricity
FORTUM	Domestic 25.5%	307	Electricity
CARUNA	Domestic 25.5%	307	Grid distribution
HSY, VESILAITOS	Domestic 25.5%	307	Water
ELISA, DNA, TELIA FI	Domestic 25.5%	307	Telecoms

3.4 Insurance (exempt — exclude)

Pattern	Treatment	Notes
IF VAHINKOVAKUUTUS	EXCLUDE	Exempt
OP VAKUUTUS	EXCLUDE	Same
LAHITAPIOLA	EXCLUDE	Same
FENNIA	EXCLUDE	Same
VAKUUTUS, INSURANCE	EXCLUDE	All exempt

3.5 Post and logistics

Pattern	Treatment	Notes
POSTI, POSTI OY	EXCLUDE for standard post; 25.5% for parcel
MATKAHUOLTO	Domestic 25.5%	Courier/parcel
DHL INTERNATIONAL	EU reverse charge	Check entity

3.6 SaaS — EU suppliers (reverse charge, Code 313 + 307)

Pattern	Billing entity	Notes
GOOGLE	Google Ireland Ltd (IE)	EU reverse charge
MICROSOFT	Microsoft Ireland (IE)	Reverse charge
ADOBE	Adobe Ireland (IE)	Reverse charge
META, FACEBOOK	Meta Ireland (IE)	Reverse charge
SPOTIFY	Spotify AB (SE)	EU reverse charge
DROPBOX	Dropbox Ireland (IE)	Reverse charge
SLACK	Slack Ireland (IE)	Reverse charge
ATLASSIAN	Atlassian BV (NL)	EU reverse charge
ZOOM	Zoom Ireland (IE)	Reverse charge

3.7 SaaS — non-EU suppliers (reverse charge, Code 319 + 307)

Pattern	Billing entity	Notes
AWS EMEA SARL	LU entity	EU RC (Code 313)
NOTION	Notion Labs Inc (US)	Non-EU RC
ANTHROPIC, CLAUDE	Anthropic PBC (US)	Non-EU RC
OPENAI, CHATGPT	OpenAI Inc (US)	Non-EU RC
GITHUB	GitHub Inc (US)	Check if IE
FIGMA	Figma Inc (US)	Non-EU RC
CANVA	Canva Pty Ltd (AU)	Non-EU RC

3.8 Payment processors

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Financial service
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same

3.9 Professional services

Pattern	Treatment	Notes
KIRJANPITAJA, TILITOIMISTO	Domestic 25.5%	Accounting
ASIANAJAJA, LAWYER	Domestic 25.5%	Legal

3.10 Payroll (exclude)

Pattern	Treatment	Notes
TYEL, ELAKEVAKUUTUS	EXCLUDE	Pension
PALKKA, SALARY	EXCLUDE	Wages
TULOVERO	EXCLUDE	Income tax

3.11 Food retail

Pattern	Treatment	Notes
S-MARKET, PRISMA, K-CITYMARKET, LIDL FI	Default BLOCK	Personal provisioning
RAVINTOLA, RESTAURANT	Default BLOCK	Entertainment

3.12 Internal transfers and exclusions

Pattern	Treatment	Notes
OMA SIIRTO, OWN TRANSFER	EXCLUDE	Internal
OSINKO, DIVIDEND	EXCLUDE	Out of scope
LAINAN LYHENNYS	EXCLUDE	Loan repayment
ATM, KATEINEN	Ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-EU SaaS reverse charge (Notion)

Input: 03.04.2026 ; NOTION LABS INC ; -14.68 EUR Treatment: Non-EU RC. Code 319 (base). Self-assessed ALV at 25.5%. Input in Code 307.

Example 2 — EU service reverse charge (Google Ads)

Input: 10.04.2026 ; GOOGLE IRELAND LIMITED ; -850.00 EUR Treatment: EU RC. Code 313 (base). Self-assessed at 25.5%. Input in Code 307.

Example 3 — Entertainment

Input: 15.04.2026 ; RAVINTOLA NOKKA ; -220.00 EUR Treatment: Restaurant. In Finland, entertainment/representation: input ALV deductible at 50% for representation (AVL Section 114). Default: block (purpose unknown).

Example 4 — Capital goods

Input: 18.04.2026 ; VERKKOKAUPPA.COM ; Laptop ; -1,595.00 EUR Treatment: Business equipment. Input ALV at 25.5% in Code 307.

Example 5 — EU B2B service sale

Input: 22.04.2026 ; STUDIO KREBS GMBH ; +3,500.00 EUR Treatment: B2B to DE. Code 312. 0%. Verify USt-IdNr.

Example 6 — Fuel

Input: 28.04.2026 ; NESTE ; Fuel ; -80.00 EUR Treatment: Vehicle fuel. In Finland, no statutory vehicle restriction like Estonia's 50%. Deductible if for business. Default: 0% (use unknown).

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard 25.5% (AVL Section 84)

Default. Sales: Code 301/305. Input: Code 307.

5.2 Reduced 13.5% (AVL Section 85)

Food, restaurant/catering, animal feed.

5.3 Reduced 10% (AVL Section 85a)

Books, newspapers, medicines, passenger transport, accommodation, cultural/sporting events.

5.4 Zero rate / exports

Exports: Code 314. Intra-EU goods: Code 311. Intra-EU services: Code 312.

5.5 Exempt without credit (AVL Sections 34-60)

Financial, insurance, healthcare, education, postal, gambling, residential rental.

5.6 Reverse charge — EU services (AVL Section 9/65)

Base: Code 313. Input: Code 307.

5.7 Reverse charge — EU goods (AVL Section 26a)

Base: Code 309. Input: Code 307.

5.8 Reverse charge — non-EU services

Base: Code 319. Input: Code 307.

5.9 Construction reverse charge (AVL Section 8c)

Base: Code 320. Flag R-FI-3 for reviewer.

5.10 Single input code

Finland aggregates ALL deductible input ALV into a single Code 307. No separate input codes by rate or source.

5.11 Representation 50% rule

Entertainment/representation: 50% of input ALV deductible (AVL Section 114). Requires documented business purpose.

5.12 Aland Islands (AVL Section 68a)

Goods to/from Aland treated as import/export. Services follow normal place-of-supply rules.

Section 6 — Tier 2 catalogue (compressed)

6.1 Vehicle costs — Default: 0%. Question: "Business use?"

6.2 Entertainment — Default: block. Question: "Representation (50% deductible) or personal?"

6.3 SaaS entity — Default: non-EU RC. Question: "Check invoice."

6.4 Owner transfers — Default: exclude.

6.5 Individual incoming — Default: 25.5%.

6.6 Foreign incoming — Default: 25.5%.

6.7 Large purchases — Default: deductible; flag capital.

6.8 Mixed-use telecom — Default: 0%.

6.9 Cash withdrawals — Default: exclude.

6.10 Aland trade — Default: flag reviewer.

Section 7 — Excel working paper template

Per vat-workflow-base Section 3. Column H accepts Finnish ALV field codes. Bottom-line: output codes minus Code 307 = net payable/refundable.

Section 8 — Finland bank statement reading guide

CSV conventions. Nordea and OP use semicolons, DD.MM.YYYY. OP may export in ISO format.

Finnish language. vuokra (rent), palkka (salary), korko (interest), siirto (transfer), kateinen (cash).

IBAN prefix. FI = Finland.

Rate change note. Standard rate changed from 24% to 25.5% on 1 September 2024. Verify invoice date for transactions near the transition.

Section 9 — Onboarding fallback

9.1 Entity type — Inference: Oy = company; toiminimi = sole trader.

9.2 ALV registration — Fallback: "Are you ALV-registered?"

9.3 Y-tunnus — Fallback: "Y-tunnus? (NNNNNNN-N)"

9.4 Filing frequency — Fallback: "Monthly, quarterly, or annual?"

9.5 Exempt supplies — Fallback: "Any exempt supplies?"

9.6 Construction — Fallback: "Do you provide construction services?"

9.7 Aland — Fallback: "Do you trade with Aland Islands?"

Section 10 — Reference material

Sources

Arvonlisaverolaki (AVL, Act 1501/1993, as amended)
Act 1109/2023 and Act 817/2024 (rate changes)
EU VAT Directive 2006/112/EC — via companion skill
VIES — https://ec.europa.eu/taxation_customs/vies/

Change log

v2.0 (April 2026): Full rewrite. Finnish banks (Nordea FI, OP, Danske FI). 25.5% rate.
v1.0 (April 2026): Initial skill.

End of Finland VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

Finland Vat Return

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