Business · VAT threshold 2026
VAT-registration threshold 2026 — turnover tracker
The mandatory VAT-registration threshold in Finland is €20,000 per calendar year (raised from €15,000 to €20,000 on 1.1.2025, and the lower-limit relief was abolished). If your turnover exceeds it, you must register for VAT from the point it is crossed.
Enter your year-to-date turnover and average monthly pace — the tracker shows how much room is left and which month you will cross the threshold. That way you can prepare to register and price in VAT well in advance.
Enter your turnover
Taxable turnover accumulated since the start of the calendar year (sales excluding VAT).
Average monthly sales for the rest of the year — used for the projection.
How many calendar months have already passed (0–12).
Progress toward the threshold
€0/ €20,000
0 % · Left before the threshold: €20,000
Below the threshold. At the current pace your turnover for the year is projected at about €0, staying below the threshold. VAT registration is not mandatory but can be done voluntarily.
| Projected year-end | €0 |
| Months left in the year | 6 |
An indicative tracker. The threshold applies to turnover over the calendar year. If it is crossed mid-year, VAT must be charged from the point of crossing, and late registration can lead to penalties. Check your situation in MyTax (OmaVero).
When is VAT registration mandatory in 2026?
A business must register for VAT (ALV) when its calendar-year turnover exceeds €20,000. The threshold rose from €15,000 to €20,000 on 1.1.2025, and at the same time the small-business lower-limit relief (alarajahuojennus) was abolished entirely. The threshold applies to turnover across the whole calendar year, so if a crossing is in sight it is worth registering in good time: VAT is due from the moment the threshold is crossed. This tool uses your year-to-date turnover and average monthly pace to work out how much room is left and which month it is likely to be crossed.
When VAT registration is mandatory
The threshold applies to calendar-year turnover (regardless of your accounting period). Once €20,000 is exceeded, VAT must be added to sales from the moment the threshold is crossed — not only from the next year. If registration is late, VAT is collected retroactively from when the threshold was crossed, so it is worth tracking. Activity below the threshold can be voluntarily in the VAT register, letting you deduct VAT on purchases.
The former lower-limit relief, which eased the tax right around the threshold, was abolished entirely in 2025. The standard VAT rate is 25.5%, with reduced rates of 14% and 10%. As you approach the threshold, decide whether to raise prices by the VAT amount or keep the final price the same and pay the VAT out of your margin.
Frequently asked questions
What is the VAT-registration threshold in 2026?
€20,000 of calendar-year turnover. The threshold rose from €15,000 to €20,000 on 1.1.2025, and the lower-limit relief was abolished at the same time.
When must I register?
When your calendar-year turnover exceeds €20,000. VAT is added to sales from the moment the threshold is crossed — not only from the following year.
What if I don’t register in time?
VAT is collected retroactively from the moment the threshold was crossed, even if you did not add it to your invoices. That is why tracking accumulated turnover is worthwhile.
Can I register voluntarily below the threshold?
Yes. A business voluntarily in the VAT register can deduct VAT on its purchases. This can pay off if your customers are themselves VAT-registered businesses.
Was the lower-limit relief abolished?
Yes, entirely in 2025. Previously the relief reduced the VAT payable right around the threshold; it no longer exists.