Finland has published Law 870/2022 of 28 October 2022 on the temporary amendment of the Value Added Tax Act. The amendments include a temporary reduction in the VAT rate from 24% to 10% on electricity supplies with effect from 1 December 2022 to 30 April 2023. Further, a temporary VAT exemption is provided on all currently taxable passenger transport services with effect from 1 January 2023 to 30 April 2023. It is also provided that suppliers may deduct/refund input tax in relation to such services.