Page 59 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

Finland does not apply an annual upper limit for acquisitions.
Value added tax imposed on restaurant invoices is refundable for private meals (those of diplomats and the accompanying family members) as well as for business meals if the sum of the invoice amounts to 170 euros. The nature of the occasion (private/official) must be mentioned on the supplement.
In respect of electricity, telephone and water invoices, as well as purchases of fuel and heating oil, the total amount of purchases shall be at least the equivalent of 170 euros per a quarter of a year.
The term ‘single service’ refers to the entire service (e.g. service provided by a plumber on several occasions concerning the same repair work).
According to the Value Added Tax Act, VAT is not paid on letting of immovable property. As missions cannot apply for a voluntary VAT liability in Finland, invoices concerning letting of immovable property by the missions must not include VAT.
Insurance premium tax is not comparable to value added tax in respect of refund of tax.
3.9.1 Purchases in Finland
Applications
Instructions of the Tax Administration on filling in the applications are included in Annex 2.
VAT refund applications together with the supplements must be filled in electronically, not by hand (Annexes 2a).
Missions and diplomats do not need to enclose an invoice or a receipt as a verification of the purchase with the application.
The purchase of goods or services must be described in detail on the supplement form (Specification of goods or services). One section must be filled in for each invoice or receipt. If an invoice or a receipt contains different product groups, the
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