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VAT liability for occupational healthcare services

The Finnish Tax Administration published updated guidance on the VAT treatment of healthcare and medical services on 19 May 2026. The guidance includes clarifications concerning occupational healthcare services, and the Botnia is currently assessing the implications of these together with its experts.

Our goal is to ensure that our operations and invoicing comply with the authorities’ guidance. We will inform our customers of any potential changes as soon as the impact assessment has been completed.

It should also be noted that Botnia has not previously been registered for VAT and will continue to operate as an association in the future. The objectives, content, and effectiveness of our occupational healthcare services will remain unchanged.