Expense rules in Finland.
All Vero rules: 25.5% ALV, päiväraha €51, kilometrikorvaus €0.57/km and VAT recovery in Finland.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 14% | 50% deductible | Vero edustusmenoja |
| Travel meals | 14% | 100% reclaimable | Päiväraha cap |
| Accommodation | 10% | 100% reclaimable | Tax invoice |
| Fuel | 25,5% | 100% reclaimable | Business use |
| Train / VR / flight | 10% | 100% reclaimable | Public transport |
| Taxi | 10% | 100% reclaimable | Receipt required |
| Client gifts | 25,5% | €35 limited | Reasonable cap |
| Parking / toll | 25,5% | 100% reclaimable | Tax invoice |
Päiväraha 2024
National tax-free daily per diem.
Foreign per diem
Annual Vero table.
Retention
Vero records: 6 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,57 €/km | Unlimited | Vero 2024 rate |
| Car (passenger bonus) | +0,03 €/km | Per passenger | Business passenger bonus |
| Motorcycle | 0,40 €/km | Unlimited | Reduced rate |
| Bicycle | 0,12 €/km | Unlimited | Business trips |
Standard
Vero kilometrikorvaus 2024 rate.
Passenger
Per additional business passenger.
Records
Date, destination, km, business purpose.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Finland — > 10h | 51 € | — | 51 € |
| Finland — 6-10h | 23 € | — | 23 € |
| Helsinki | 51 € | 180 € | 231 € |
| Foreign — Stockholm | 75 € | 220 € | 295 € |
| Foreign — London | 85 € | 290 € | 375 € |
Full day
Per diem > 10h national.
Half day
Per diem 6-10h.
Foreign
Annual Vero country table.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | Vero online portal |
| France | Reciprocity | 30 Sept. N+1 | Via Vero |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| FI ALV for foreign | Vero portal | 30 Sept. N+1 | Vero online portal |
EU minimum
Annual 8th Directive request.
FI minimum
Min ALV foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Finland expenses with Illizeo.
ALV 25.5%/14%/10%, kilometrikorvaus €0.57/km, päiväraha €51, EU 8th Directive VAT recovery: all the Vero rules above are natively integrated into Illizeo.
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