Finland Tax Agency Updates Guidance on VAT Treatment of Employee Meals Provided by Employers

The Finnish Tax Administration Jan. 8 posted Guidance No. VH/6225/00.01.00/2025, updating the guidance on the VAT treatment of employee meals provided by employers, considering the Supreme Administrative Court’s preliminary ruling in Case No. KHO 2025:46, regarding lunch vouchers. Topics covered include: 1) the value of 8.80 euros (US$10.28) per meal, if an employer’s direct costs and VAT on those costs are between 8.80 euros and 14 euros (US$16.36); 2) the values of 6.60 euros (US$7.71) or 5.28 euros (US$6.17) per meal, if institutional meals provided to staff are supervised; 3) the value of 7.48 euros (US$8.74) per meal for hotel ...