Page 60 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

purchases shall be divided in separate sections, e.g. one section for office supplies and another section for clothes.
It is also important to fill in the Business Identity Code (Y-tunnus) of each seller on the supplement.
Both the Ministry for Foreign Affairs and the Tax Administration have the possibility to request for further information from the Mission and diplomat about individual purchases.
Missions and diplomats must keep the receipts and invoices of their purchases at least until the Tax Administration has returned the tax.
Applications should be submitted quarterly to the Protocol Services and made within one year of the date of the payment of the invoice.
The Protocol Services will confirm the right of the applicant to refund by taking into account the applicant’s position, reciprocity, and the intended use of the goods or services. Other preconditions for the refund are examined by the Tax Administration that grants the refund.
3.9.2 Purchases within the EU
Missions and diplomats can make purchases of goods and services in other EU member states exempt from the local VAT. The exemption requires that certain conditions are met (e.g. the taxable price of an article or service needs to amount at least to 170 euros). Also, the requirement of reciprocity exists correspondingly as in respect of purchases made in Finland.
Exemption or refund of VAT is granted only for purchases of goods which come in use in Finland.
Application forms are available at http://um.fi (please choose in English →Services and support → Diplomatic Portal).
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