Page 58 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

3.9 Value Added Tax (VAT)
Value Added Tax (VAT, ALV in Finnish) is imposed on the sale of goods and services, on imports and intra-Community acquisitions of goods and on removals of goods from warehousing arrangements.
A guide to the tax exemption from the VAT for diplomatic missions and diplomats is available on the Internet at www.vero.fi (please choose English→ Detailed guidance →Value Added Tax → Sales to diplomats, international bodies, bodies of the European Union and the armed forces of Nato member states)
The rate of VAT varies between 10 and 24 per cent (of the price excluding tax).
Who is entitled to Refund of VAT
Missions as well as diplomats and their accompanying family members who have a diplomatic status in Finland are exempt from VAT subject to the provisions of the Value Added Tax Act.
Value added tax will be refunded on the basis of reciprocity. The tax is returned on application made by the mission in respect of acquisitions for official use, and on application made by the diplomat in respect of acquisitions for personal use and for the use of the accompanying family members. The use is not considered personal if the items or services are acquired e.g. for the use of relatives or friends as gifts.
Staff members other than diplomats are not entitled to the exemption. The administrative and technical staff of missions may import their removal goods exempt from VAT when they settle down in Finland for the first time. Please note also sections 5.1 and 5.2 concerning tax-exempt acquisition and import of vehicles.
Coverage of the Exemption
The exemption from tax covers all goods and services, provided that the taxable price of an article or service amounts at least to 170 euros. The reciprocity is defined by product groups or services rendered (e.g. clothing, food products, car repair, restaurant service, subscription of magazines etc.).
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