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 rule 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 the rule 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. Rule: 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. Rule: vat-fi-giftcard.

Deposit returns (pantti)

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

Takeaway packaging fees

Charged separately, classified at 25.5% standard rate (not the 13.5% food rate). Rule: 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 applies a Verohallinto-mapped rule. 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 15 receipts / month.