Page 61 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

Special rules concern purchases of certain acquisitions of services, e.g. electronically supplied services are usually taxed in the country where the buyer is established and the purchase includes the Finnish VAT.
Reimbursement of VAT for purchases which have been made before the arrival and notification of the diplomat to Finland will be assessed case by case on the basis of reciprocity.
A buyer who requires VAT exempt invoicing must complete the relevant form “VAT and/or Excise Duty Exemption Certificate” (Annex 3). The form should be submitted for confirmation to the Protocol Services together with a copy of an invoice or a proforma invoice. The confirmed certificate shall be submitted to the seller of the products for exemption or refund of the local VAT.
Exemption from VAT is also granted to missions and diplomats for purchases of motor vehicles from another EU Member State provided that the vehicle comes to use in Finland. The same applies to members of the technical and administrative staff of missions on the condition that the motor vehicle must be acquired within six months of the staff member´s arrival in Finland. This means that the form ”VAT and/or Excise Duty Exemption Certificate” must be submitted to the Protocol Services within six months of the staff member´s arrival. An invoice or a proforma invoice must be included with the certificate. Please note also section 5.1 (Tax-exempt Importation and Acquisition of Motor Vehicles).
The procedure for obtaining VAT exemption on imports from non-EU countries is described in section 3.11.2 below.
Application forms are available at http://um.fi (please choose in English → Services and support → Diplomatic Portal).
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