Petri Saukko and Paula Laakso's Article in Edilex

Specialist Partner Petri Saukko and Associate Paula Laakso have written an article entitled “Value Added Taxation of Vouchers – Changes as of 1 January 2019”. The article addresses the value added taxation of vouchers, which will change as of 1 January 2019 when the new EU regulation on vouchers and the subsequent national legislative change become applicable. In the future, vouchers will be subject to specific VAT rules in addition to the general VAT rules. As a result of this change, earlier legal and taxation practice relating to vouchers will no longer have corresponding significance.

This article was first published in Edilex on 7 November 2018. The article is available only in Finnish.