Per-line VAT

One receipt. Every line. Right rate.

A Helsinki restaurant bill has food at 13.5%, beer at 25.5%, service at 10%. A SaaS invoice has 0% export. Most receipt apps lump it all as one number. Baslic respects the line — with a ruleId you can audit.

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 May 2026 · 22:47
LineNetRateVAT
Food (lunch + dinner)€4,536.3013.5%€612.40
Beer & wine€722.3525.5%€184.20
Service charge€320.0010%€32.00
Day total · 3 rates · 0 manual splits€828.60
vat-fi-foodvat-fi-alcoholvat-fi-service
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.

Tools like Dext, Expensify, and generic OCR + LLM stacks were built for US / UK / global VAT logic translated into Finnish. They miss the things that matter most to a Finnish auditor.

CriterionBaslicGeneric tools
Splits a Z-report into per-line VAT
Cites a ruleId for every classification
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. Each one has a named rule in Baslic — your audit defence is built in.

Tips (palvelumaksu)

Treated as not subject to VAT under ALV § 1. Excluded from the VAT base, recorded as service revenue separately. ruleId: vat-fi-tips.

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. ruleId: vat-fi-giftcard.

Deposit returns (pantti)

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

Takeaway packaging fees

Charged separately, classified at 25.5% standard rate (not the 13.5% food rate). ruleId: vat-fi-packaging.

Mixed deductibility

Client meal: 50% deductible per ALV § 114. Team meal: 100%. Alcohol with meal: 0% input VAT recoverable. 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 line. A named rule.

Each VAT classification fires a Verohallinto-mapped ruleId. Two runs of the same receipt — a year apart — produce the same output. Your auditor replays the decision without you.

vat-fi-food
vat-fi-alcohol
vat-fi-service
vat-fi-export-non-eu
vat-fi-rc-eu-b2b
vat-fi-oss-distance
vat-fi-tips
vat-fi-giftcard
vat-fi-deposit

+ 30 more · documented in the Nordic ALV guide

Stop splitting receipts in spreadsheets.

Forward your first Z-report — get per-line VAT back in 1.8 seconds. Free for 25 receipts / month.