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Finland Implements VAT Exemption for Defense Forces Considering NATO Membership

|Approved Changes|Finland
Finland

Finland has published Law 835/2023 of 25 May 2023 in the Official Gazette, which amends the Value Added Tax Act considering Finland's NATO membership. Finland joined NATO on 4 April 2023 and, as a result, VAT changes are required in relation to defense activities carried out within the framework of the NATO defense alliance. This includes a VAT exemption on sales of goods and services in Finland to the defense forces of other NATO countries, as well as an exemption on imports of goods into F…

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