Finland has published the Law 150/2022 of 11 March 2022 to temporarily amend the VAT Act to extend the VAT zero-rate (exempt with right to deduct) for qualifying goods used for testing, treating, or preventing COVID-19, with retroactive effect. Previously provided until 31 December 2021, the VAT zero-rate is extended by the Law of 11 March 2022 to cover the period 1 January to 30 June 2022.