Per-line VAT

One receipt. Every line. Right rate.

A Helsinki restaurant bill has food at 13.5% and beer at 25.5% on the same ticket. A SaaS invoice has 0% export. Most receipt apps lump it all as one number. Baslic respects the line, and records how each one was decided.

The most-asked example

The Z-report your accountant dreads.

One end-of-day total. Three different VAT rates baked inside. The wrong way is to pick the “dominant” rate and lump it all. The right way, and the one Verohallinto requires, is to split per line.

Baslic supports up to 9 simultaneous VAT codes on a single receipt, including reverse-charge, 0%, and OSS lines mixed together.

Z-report · Ravintola Linnea

17.05.2026 · 22:47
LineNetRateVAT
Food (lunch + dinner)4,536.30 EUR13.5%612.40 EUR
Beer & wine722.35 EUR25.5%184.20 EUR
Day total · 3 rates · 0 manual splits796.60 EUR
DOMESTIC_REDUCED_13_5DOMESTIC
The full bracket set

Six brackets. All native.

Finland uses four core ALV rates plus reverse-charge and OSS handling. Baslic recognises every one, mixed on the same receipt if needed.

25.5%

General

Alcohol, software, telecoms, most goods

13.5%

Food

Restaurant meals, groceries, takeaway

10%

Reduced

Books, transport, hotels, sport

0%

Export

Non-EU sales, EU B2B services

0% RC

Reverse charge

Intra-EU services from / to EU B2B

OSS

Distance sales

B2C goods to EU consumers above threshold

Why generic AI tools get this wrong

Generic ≠ Verohallinto-correct.

Most receipt tools were built for US, UK, or global VAT logic and then translated into Finnish. The questions a Finnish auditor asks are not in that logic at all.

CriterionBaslicGeneric tools
Splits a Z-report into per-line VAT
Names the rule wherever one applies
Deterministic, same input, same output
Knows 13.5% food vs 25.5% alcoholSometimes
Auto-flags 0% reverse-charge for EU B2B
Handles tips, gift cards, deposits correctly
Verohallinto-correct (not US/EU averages)
Edge cases

The things every auditor checks first.

Six edge cases that come up in real Finnish restaurant and small-business books. Baslic handles each one explicitly, and names the section it rests on, so your audit defence is built in.

Tips (juomaraha)

Treated as not subject to VAT under ALV § 1. Excluded from the VAT base, recorded as service revenue separately.

Gift cards (lahjakortti)

VAT recognised at redemption, not at sale (ALV § 18 e). Baslic stores the sale as a liability, fires VAT on the redeemed line later.

Deposit returns (pantti)

Bottle / can deposit refunds are zero-rated under the producer-responsibility scheme. Logged separately, never VAT-coded.

Takeaway packaging fees

Charged separately, classified at 25.5% standard rate (not the 13.5% food rate).

Mixed deductibility

Client meal: representation, so no input VAT at all (ALV § 114). Team meal: 100%. Alcohol with the meal: never. All flagged inline.

Sundays / holidays surcharge

Some restaurants add a Sunday surcharge, same rate as the underlying line. We don’t split it out as a separate rate.

Audit-safe by default

Every rule we apply, we name.

The rate comes off the document rather than from a guess. Where a rule restricts a deduction or exempts a supply, the line carries that rule and the section it came from. Two runs of the same receipt, a year apart, produce the same output, and your auditor replays the decision without you.

alcohol_purchaseAVL § 114
tobaccoAVL § 114
entertainment_clientAVL § 114
entertainment_staffAVL § 114
hotel_breakfastAVL § 114
gifts_over_50eurAVL § 114
vehicle_mixed_useAVL § 114a
hotel_accommodationAVL § 102
food_business_defaultAVL § 102
marketing_defaultAVL § 102
office_defaultAVL § 102

+ 33 vendor exemption rules · see the Nordic ALV guide

Stop splitting receipts in spreadsheets.

Forward your first Z-report and get per-line VAT back, split and cited. Free for 15 receipts / month.