Yes, invoice is a valid proof for deduction of houselhold expenses.
Please note that the invoice must clearly separate the labor cost from the material costs in order for the household tax credit (kotitalousvähennys) to be applicable.
On the Finnish Tax Administration’s website, you can find a convenient table that shows which types of work are eligible for the household tax credit. More information about the household tax credit is available on Vero.fi.
Information the Tax Administration requires when you purchase work eligible for the household tax credit from a self-employed worker without a Business ID (Y-tunnus):
- The company’s Business ID. In this case, the Business ID of UKKO Yrittäjyyspalvelut is used, since the person performing the work does not have their own Business ID.
- The date the agreement was made, meaning the date when you agreed on the work with the company. If no written contract was made, report the date on which you ordered the work.
- The total amount of the invoice.
- The VAT-inclusive portion of the labor cost.
The tax credit can only be granted for the labor portion—not for materials, supplies, or travel expenses.
Therefore, the person performing the work must also itemize on the invoice the costs that are not eligible for the household tax credit.
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