On 16 December 2020, the Finnish tax authority published an overview of tax changes for 2021. Some of the main changes covered in the overview page include the following:
- An increase in the Revenue Threshold for VAT Liability from EUR 10,000 to EUR 15,000 with effect from 1 January 2021 as previously reported;
- The expansion of the VAT Mini One Stop Shop system to cover all services sold to consumers in the EU and intra-EU distance selling of goods from 1 July 2021;
- Benefits in kind (fringe …