The Finnish government is going to add e-service rule in value added tax system from February 1 to mitigate the VAT refund fraud. Taxpayers who are registered for value-added tax must use the MyTax e-service when providing their bank account details.
Paper filing will not be permitted for corporate taxpayers and all VAT-registered taxpayers unless there is a special reason for it. Examples of such a special reason include a situation where online filing of a notice is not possible due to technical difficulties.