Finland Tax Agency Posts Preliminary Ruling Clarifying VAT Treatment of Phone Rental, Call Center Services

The Finnish Tax Administration Sept. 9 posted online Central Tax Board Preliminary Decision No. KVL:2025/35, clarifying the VAT treatment of safety phone rental services and security call center services. The taxpayer, a company, offered service packages including both a security phone rental service and a security call center service. When the taxpayer sold the services as a service package, the services could be agreed upon either in separate contracts or in the same contract. Even in cases where the services were agreed upon in the same contract, they were specified both in the contract and in the invoicing. The Central ...