The Finnish government has announced that the Value Added Tax Act is being updated considering Finland's NATO membership. Finland joined NATO on 4 April 2023 and, as a result, VAT changes must be implemented in relation to defense activities carried out within the framework of the NATO defense alliance. This includes a VAT exemption on sales of goods and services in Finland to the defense forces of other NATO countries, as well as an exemption on imports of goods into Finland under certain conditions.