Registration and Fiscal Representation - Super Cup

UEFA Super Cup 2022, Legal Information

Content Type
UEFA Guidelines
Subject
SCUP
Language
English (United Kingdom)

A VAT registration becomes mandatory when the business starts its operational activities in Finland.

A non-established business that registers for VAT in Finland is not required to appoint a resident tax representative.

If a non-established business exclusively supplies services that are subject to the reverse- charge mechanism to business customers in Finland, it does not need to register for VAT as VAT is ‘self-accounted’ for by the counterparty.