http://vero.fi/en-US/Precise_inform...vice%2814716%29
Examples of cases in which the intangible service is not taxed in Finland:
A Finnish company designs an advertising campaign for a Swedish company.
A Finnish company rents a copying machine from a Swedish enterprise to be used in the Finnish company's business establishment located in Sweden.
A Finnish company sells a translation service to a Russian citizen.
A Finnish company with a fixed establishment in Spain sells a translation service from this fixed establishment to a Finnish citizen.
A Swedish company without a fixed establishment in Finland rents a Finnish citizen a computer.
Intangible services sold to entrepreneurs are taxed in Finland if they are rendered to their recipient in the buyer's fixed establishment located in Finland. If the service is not rendered to a recipient in a fixed establishment in Finland or another country, the service is taxed in Finland if the buyer is domiciled in Finland.
In other words, sales to non-entrepreneurs are taxed in Finland if the service is rendered to its recipient in the seller's fixed establishment located in Finland. If the intangible service is not rendered to its recipient in a fixed establishment, the sales of the service is taxed in Finland if the seller is domiciled in Finland.
Понял так: оказываешь переводческие услуги физическому лицу (гражданину РФ - не проживающему в Финляндии) в своем офисе в Финляндии - плати ALV. Выше на улицу и переводишь - не плати ALV.
оказываешь нематериальные услуги русской фирме не имеющей офиса в Финляндии или вне этого офиса не
плати АLV. Если пришел в офис русской фирмы в Финляндии и переводишь там - плати ALV.
Вообщем, на практике, если гражданин РФ не проживает в Финляндии, будь он физик или предприниматель платить ALV за оказанные ему нематериальные услуги не надо...
