As part of the Supplementary Budget for 2015 announced 9 February 2015, Finland will increase the registration threshold for value added tax (VAT) from annual turnover of €8,500 to annual turnover of €10,000 as part of a tax package to support small businesses. In addition to the increased threshold, the gradual tax relief provided for small businesses with turnover up to €22,500 is increased to up to €30,000. The threshold only applies for taxpayers resident in Finland. Non-residents are generally required to register in Finland when making taxable supplies in the country regardless of the amount. The change applies from...