Finland's Ministry of Finance recently published the draft budget for 2017, which includes measures concerning value added tax (VAT) and other tax changes. One of the main measures is a proposed change in the annual revenue thresholds that determine the required frequency for filing value added tax (VAT) returns. Currently, the standard VAT return period is monthly, although taxpayers with annual revenue not exceeding EUR 50,000 may file quarterly, and those with annual revenue not exceeding …