https://www.vero.fi/en/detailed-gui...rs-in--finland/
Мы периодически ездим в Питер, есть ли у меня возможность официально получать tax free на товары? Я вроде как в течение 6 месяцев пребывания становлюсь резидентом... Или я уже с момента получения Residence Permit не могу пользоваться tax free?
Вопрос вот какой. Я являюсь теперь лицом постоянно проживающим в ЕС или пока еще не набежало 180 дней пребывания, то пока еще нет?
3.1.1 Requirements on the buyer
Tax-free sales to travellers require that the buyer must be a traveller who is not established within the EU or Norway. Not established means whose habitual residence or permanent address when it is different from the habitual residence is not located within the EU or Norway. The buyer is considered domiciled outside the EU or Norway if they are not living or staying continuously in an EU country or Norway. If the stay is for at least six months, it is in most cases considered continuous. Those having a residence permit in Finland are deemed to be living in Finland even if they are domiciled outside the EU. It makes no difference whether the permit is temporary or permanent.
A Finnish citizen living permanently outside the EU or Norway may, when visiting Finland, buy goods on which the provision on tax-free sales is applicable. The provision on tax-free sales to travellers may also be applied on purchases which a Finnish citizen makes during the last 14 days before moving, for at least six months, to a place outside the EU or Norway. The Finnish citizen must present the retailer a work or residence permit to prove that they are living in or moving to a country outside the EU.
In order to qualify for tax-free sales to travellers, the buyer must export the goods themselves outside the EU.
The procedure on tax-free sales to travellers does not have to do with the traveller’s nationality; it is rather based on their location of domicile or the place where they live on a permanent basis. Example: it is regarded as a transaction on which the procedure may be applied when a citizen of Sweden permanently living in Switzerland buys goods in Finland and takes them to Switzerland in their personal luggage. Similarly, it cannot be regarded as such a transaction when a citizen of Russia, who lives in Finland or Sweden permanently, buys goods in Finland and takes them to Russia in their personal luggage.
