• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 6/20/2014

Finland - New reporting requirements for purchasing, supplying construction services 

June 20: New reporting requirements apply beginning 1 July 2014 for any business purchasing or supplying construction services in Finland.

Beginning 1 July 2014, businesses purchasing certain type of construction services in Finland must submit monthly reports of these services to the Finnish tax administration. In addition, certain principal contractors (i.e., the party being the main supplier of construction service) must submit monthly reports of their workers to the Finnish tax administration.

The concept of “construction services” is defined by reference to:

  • Construction work as referred to in the Finnish value added tax (VAT) law
  • Certain types of maintenance and repair work directed to real estate located in Finland
  • The erection and dismantling of scaffolding
  • Renting of labor force for construction purposes

Read a May 2014 report prepared by the KPMG member firm in Finland: New reporting liabilities related to construction services as of 1 July 2014 – challenges on the compliance of foreign businesses expected

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now