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Finland to launch VAT cash accounting

  • Sep 2, 2016 | Richard Asquith

Finland to launch VAT cash accounting

Finland plans to introduce cash accounting basis for VAT reporting. This would mean taxpayers only declaring and paying VAT on sales (output VAT) when the receivable has been collected.

There is no scheduled date for the launch of the regime.  It would likely only be offered to small businesses.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.