Corporate Gift Taxation, VAT & Frequently Asked Questions
Authoritative guide to Finnish employee and business gift income taxation (TVL 69 §) and voucher VAT treatment (AVL 18 e–f §) based on 2026 Finnish Tax Administration guidelines.
1. Minor Employee Gifts & the €100 Tax-Free Threshold (TVL 69 §)
Under Section 69 of the Finnish Income Tax Act (TVL) and Finnish Tax Administration guidance (VH/7540/00.01.00/2024), employers can give employees customary minor gifts worth up to €100.00 (incl. VAT) per employee per calendar year tax-free, provided the benefit is offered collectively to staff.
Tutustu rajatun valikoiman lahjapaketteihin2. Milestone Gifts (50/60th Birthdays, Service Anniversaries & Retirement)
Customary milestone gifts (e.g., 40th, 50th, 60th, or 70th birthday, 10+ years of service, or retirement) are tax-free up to a reasonable value (1–2 weeks of gross salary, typically €150–€1,000) and do not count toward the annual €100 minor gift limit.
3. VAT Treatment: Multi-Purpose Voucher (MPV) vs. Single-Purpose Voucher (SPV)
Under the Finnish VAT Act (AVL 18 e–f §) and guidance VH/961/00.01.00/2026, gift cards and experience boxes that can be used or exchanged across services with different VAT rates (25.5%, 13.5%, 0%) are Multi-Purpose Vouchers (MPV). No VAT is charged at the time of voucher sale (0% VAT); VAT is accounted for upon redemption.
Frequently Asked Questions About Corporate Gifting
At checkout, select Corporate Invoice (14 days net) and enter your company's Business ID (Y-tunnus), buyer reference/cost center, and optional e-invoice (OVT) address and operator code.
Online bank and card orders are delivered immediately as PDF vouchers and a CSV summary. Corporate invoice orders are dispatched as soon as billing details are verified (within 1 business day).
All corporate gift cards and curated experience packages are valid for 12 months from the date of purchase, allowing recipients to book at their convenience.