Finland Adds E-Services Rule To Mitigate VAT Refund Fraud
by Ulrika Lomas, Tax-News.com, Brussels
30 January 2017
Finland's tax administration has said that as of February 1 taxpayers registered for value-added tax must use the MyTax e-service when providing their bank account details.
According to the tax administration, the aim is to promote the use of electronic government services and to prevent abuse of the VAT refund system.
The tax administration said that for corporate taxpayers and all VAT-registered taxpayers, paper filing will not be permitted unless there is a special reason for doing so. Exceptions include where online filing of a notice is not possible due to technical difficulties.
Non-VAT registered persons may continue to submit their bank account details on paper.
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