{"id":9981,"date":"2026-05-21T13:32:32","date_gmt":"2026-05-21T10:32:32","guid":{"rendered":"https:\/\/support.simplbooks.fi\/fi\/?post_type=ht_kb&p=9981"},"modified":"2026-05-21T15:46:19","modified_gmt":"2026-05-21T12:46:19","slug":"vat-classes","status":"publish","type":"ht_kb","link":"https:\/\/support.simplbooks.fi\/fi\/en\/kayttoohjeet\/vat-classes\/","title":{"rendered":"VAT classes"},"content":{"rendered":"\n

This guide explains how VAT classes are used in SimplBooks.<\/strong><\/p>\n\n\n\n

\ud83d\udce2 Note!<\/strong> On 1.9.2024, the standard VAT rate increased from 24% to 25,5%. The software still displays 24% VAT rates, but these should only be used when processing entries dated before the VAT rate increase.<\/p>\n\n\n\n

On 1.1.2026, the reduced 14% VAT rate was lowered to 13.5%. The software still displays the 14% VAT rate, but it should only be used when processing vouchers dated before the VAT rate reduction. <\/div><\/div>\n\n\n\n

<\/div>\n\n\n\n
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<\/span>25,5% Finland<\/div>
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25,5% is the standard VAT rate in Finland and applies to most goods and services. This VAT class is used when purchasing or selling products or services that include 25,5% VAT.<\/p>\n\n\n\n

    \n
  • Used for both purchase and sales entries.<\/li>\n\n\n\n
  • This VAT rate directs the information to the following sections of the VAT statement:\n
      \n
    • Purchases: “Deductible tax”.<\/li>\n\n\n\n
    • Sales: “Tax for domestic sales” –  “25,5% tax”<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<\/div><\/div>\n\n\n\n
      \n\n\n\n
      <\/div>\n\n\n\n
      <\/span>13,5% Finland<\/div>
      \n\n\n\n

      Used when purchasing or selling, for example, food products, restaurant or catering services (excluding alcohol), books, medicines, sports services, movie screenings, admission tickets, taxi rides, or accommodation.<\/p>\n\n\n\n

        \n
      • Used for both purchase and sales entries.<\/li>\n\n\n\n
      • This VAT rate directs the information to the following sections of the VAT statement:\n
          \n
        • Purchases: “Deductible tax”.<\/li>\n\n\n\n
        • Sales: “Tax for domestic sales” –  “13,5% tax”<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<\/div><\/div>\n\n\n\n
          \n\n\n\n
          <\/div>\n\n\n\n
          <\/span>10% Finland<\/div>
          \n\n\n\n

          Used for the purchase or sale of newspapers, magazines, or broadcasting services.<\/p>\n\n\n\n

            \n
          • Used for both purchase and sales entries.<\/li>\n\n\n\n
          • This VAT rate directs the information to the following sections of the VAT statement:\n
              \n
            • Purchases: “Deductible tax”.<\/li>\n\n\n\n
            • Sales: “Tax for domestic sales” –  “10% tax”<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<\/div><\/div>\n\n\n\n
              \n\n\n\n
              <\/div>\n\n\n\n
              <\/span>0% Finland<\/div>
              \n\n\n\n

              Used when purchases do not include deductible VAT. This includes, for example, entertainment expenses and employee gifts.<\/p>\n\n\n\n

                \n
              • Used only for purchase entries.<\/li>\n\n\n\n
              • With this VAT class, the information is not transferred to the VAT statement.<\/li>\n<\/ul>\n\n\n\n<\/div><\/div>\n\n\n\n
                \n\n\n\n
                <\/div>\n\n\n\n
                <\/span>0% EU purchased services (25,5%)<\/div>
                \n\n\n\n

                Used when purchasing services from another EU country. This VAT rate should be selected, for example, when buying Google or Facebook advertising.<\/p>\n\n\n\n

                  \n
                • Used only for purchase entries.<\/li>\n\n\n\n
                • This VAT class directs the information to the following sections of the VAT statement:\n
                    \n
                  • “Tax for services from other EU-countries”<\/li>\n\n\n\n
                  • “Deductible tax”<\/li>\n\n\n\n
                  • “Service purchases from other EU-countries”<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<\/div><\/div>\n\n\n\n
                    \n\n\n\n
                    <\/div>\n\n\n\n
                    <\/span>0% EU purchased goods (25,5%)<\/div>
                    \n\n\n\n

                    Used when purchasing goods from another EU country (intra-Community acquisitions), for example decorative items for resale from Italy.<\/p>\n\n\n\n

                      \n
                    • Used only for purchase entries.<\/li>\n\n\n\n
                    • This VAT class directs the information to the following sections of the VAT statement:\n
                        \n
                      • “Tax for goods from other EU-countries”<\/li>\n\n\n\n
                      • “Deductible tax”<\/li>\n\n\n\n
                      • “Goods purchases from other EU-countries”<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<\/div><\/div>\n\n\n\n
                        \n\n\n\n
                        <\/div>\n\n\n\n
                        <\/span>0% Import (25,5%)<\/div>
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                        Used when importing goods from outside the EU, for example hair dye for a hair salon from China.<\/p>\n\n\n\n

                          \n
                        • Used only for purchase entries.<\/li>\n\n\n\n
                        • This VAT class directs the information to the following sections of the VAT statement:\n
                            \n
                          • “Tax for goods imported outside of EU”<\/li>\n\n\n\n
                          • “Deductible tax”<\/li>\n\n\n\n
                          • “Goods imported outside of EU”<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<\/div><\/div>\n\n\n\n
                            \n\n\n\n
                            <\/div>\n\n\n\n
                            <\/span>Tax free sales<\/div>
                            \n\n\n\n

                            Used when selling a product or service subject to a 0% VAT rate that must be reported to the tax authority on the VAT statement. This applies, for example, when selling goods or services outside the EU.<\/p>\n\n\n\n

                              \n
                            • Used only for sales entries.<\/li>\n\n\n\n
                            • This VAT class directs the information to the following sections of the VAT statement:\n
                                \n
                              • “0% VAT turnover”<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<\/div><\/div>\n\n\n\n
                                \n\n\n\n
                                <\/div>\n\n\n\n
                                <\/span>0% Services EU sales<\/div>
                                \n\n\n\n

                                Used when selling a service to another EU country, where the buyer accounts for and pays the VAT under the reverse charge mechanism in the country where the service is supplied, such as selling translation services to Germany.<\/p>\n\n\n\n

                                  \n
                                • Used only for sales entries.<\/li>\n\n\n\n
                                • This VAT class directs the information to the following sections of the VAT statement:\n
                                    \n
                                  • “Service sales to other EU-countries”<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                                  • The VAT rate automatically adds the required invoice note regarding the use of reverse charge VAT.<\/li>\n\n\n\n
                                  • When this VAT class is used on a sales invoice, the information is also included in the recapitulative statement (in SimplBooks called the \u201cReport on intra-Community supply\u201d) under \u201cServices\u201d. The EU sales report can be found in the VAT statement.<\/li>\n\n\n\n
                                  • To ensure the sale appears correctly in the VAT statement, the customer\u2019s VAT number must be saved in the customer details.<\/li>\n\n\n\n
                                  • This VAT class does not transfer information to the recapitulative statement from accounting transaction, as the recapitulative statement also requires the customer\u2019s name and VAT number.<\/li>\n<\/ul>\n\n\n\n<\/div><\/div>\n\n\n\n
                                    \n\n\n\n
                                    <\/div>\n\n\n\n
                                    <\/span>0% Goods EU sales<\/div>
                                    \n\n\n\n

                                    Used when selling goods to another EU country to a VAT-liable buyer (intra-Community supply). For example, selling measuring tapes to a Spanish company.<\/p>\n\n\n\n

                                      \n
                                    • Used only for sales entries.<\/li>\n\n\n\n
                                    • This VAT class directs the information to the following sections of the VAT statement:\n
                                        \n
                                      • “Goods sales to other EU-countries”<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                                      • The VAT rate automatically adds the required invoice note regarding the use of reverse charge VAT.<\/li>\n\n\n\n
                                      • When this VAT class is used on a sales invoice, the information is also included in the recapitulative statement (in SimplBooks called the \u201cReport on intra-Community supply\u201d) under \u201cGoods\u201d. The EU sales report can be found in the VAT statement.<\/li>\n\n\n\n
                                      • To ensure the sale appears correctly in the VAT statement, the customer\u2019s VAT number must be saved in the customer details.<\/li>\n\n\n\n
                                      • This VAT class does not transfer information to the recapitulative statement from accounting transaction, as the recapitulative statement also requires the customer\u2019s name and VAT number.<\/li>\n<\/ul>\n\n\n\n<\/div><\/div>\n\n\n\n
                                        \n\n\n\n
                                        <\/div>\n\n\n\n
                                        <\/span>0% Metal and construction services purchases (25,5%)<\/div>
                                        \n\n\n\n

                                        Used when purchasing construction services or scrap metal subject to reverse charge VAT (Section 8 c of the Finnish VAT Act).<\/p>\n\n\n\n