Finland Supreme Administrative Court Clarifies VAT Exemption Rules on Export Sales Transported Outside EU

The Finnish Supreme Administrative Court Jan. 21 posted online Decision No. KHO:2026:3, clarifying VAT exemption rules on export sales transported outside the EU in a chain transaction. The taxpayer, a public limited company, sold electric vehicle charging equipment to an overseas company, which immediately resold the goods to a non-EU customer. The Administrative Court and the Tax Agency denied the taxpayer an exemption. The taxpayer argued that the sale qualified as a VAT-exempt export sale under Section 70(1)(2) of the VAT Act and the VAT Directive. On appeal, the Supreme Administrative Court annulled the decisions of the Administrative Court and ...