Finland enacts Law 597/2026 implementing ViDA single-VAT-registration rules from 1 January 2027

What changed in detail

Finland’s Law 597/2026 amending the VAT Act (Laki arvonlisäverolain muuttamisesta) was given in Helsinki on 26 June 2026 on government proposal HE 78/2026 and published in the Statute Book (Säädöskokoelma) on 30 June 2026. It implements Council Directive (EU) 2025/516 and enters into force on 1 January 2027.

It implements the single-VAT-registration elements of ViDA. It amends the OSS special scheme provisions (sections 133 k, 133 l, 133 o and 133 r), covering intra-Community distance sales and certain domestic supplies of goods and services by EU-established taxable persons, adds a new section 137 b, and rewrites the call-off stock provisions.

It adds a deemed-supplier rule under which a business facilitating supplies of goods through a marketplace, platform, portal or similar electronic interface is treated as having bought and resold the goods (section 19 b).

It applies where the tax liability arises on or after 1 January 2027.

What it means

The test is when the tax liability arises, not when the contract or invoice is dated, so supplies straddling year-end need to be dated carefully.

The deemed-supplier rule matters most for platforms: it moves VAT responsibility for the covered goods onto the facilitator. Platform operators and the sellers who use them should check whether the supplies fall within the listed categories.