Finland's president has approved a Law amending the VAT Act for the implementation of Council Directive (EU) 2017/2455 to allow small undertakings the option to apply the VAT rules used in their home country when selling into Finland. This applies for broadcasting, electronic, and telecommunication services sold into Finland, provided that annual sales do not exceed EUR 10,000 in the current or preceding year.
The Law enters into force on 1 January 2019.