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Value added tax registrations of construction services

According to Paragraph 1 of Article 8c of the Value Added Tax Act, the City of Helsinki is an enterprise that practises the sales of construction services in other than casual form. Therefore, the reversed value-added tax liability is applied to the City of Helsinki as a purchaser of construction services as of 1 April 2011.
According to the reversed tax liability, the purchaser of the service is the taxpayer. As the reversed tax charge is an exemption to the taxation rule, the seller and the purchaser both need to know when it is applied.

The departments and offices of the city of Helsinki form one tributary unit with the business ID 0201256-6 and VAT number FI02012566.

Sending an invoice to the City of Helsinki

When writing the invoice, the following information is needed:

  • Type of purchased service (is the type of service construction service)
  • Invoicing practise (is the invoice subject to taxation or is it exempt from taxes). If reversed tax charge is applied to the invoice, the invoice is exempt from taxes
  • Required markings in the invoice (besides the normal invoice notes and markings) are the city's business ID 0201256-6 and the following text, for example: Reversed tax charge, Value Added Tax Act, Section 8 c

If the markings in the invoice are not complete, the seller must supply a new invoice.