{"id":1807,"date":"2025-12-02T11:55:00","date_gmt":"2025-12-02T09:55:00","guid":{"rendered":"https:\/\/konkretiakirjanpito.fi\/?p=1807"},"modified":"2025-11-17T14:10:08","modified_gmt":"2025-11-17T12:10:08","slug":"how-the-eu-and-tax-law-changes-affect-the-small-entrepreneur-expert-opinion","status":"publish","type":"post","link":"https:\/\/konkretiakirjanpito.fi\/en\/2025\/12\/miten-eu-ja-verolainsaadannon-muutokset-vaikuttavat-pienyrittajaan-asiantuntijanakemys","title":{"rendered":"How do changes in EU and tax legislation affect small businesses? - An expert's view"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1807\" class=\"elementor elementor-1807\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f09d2dc e-flex e-con-boxed e-con e-parent\" data-id=\"f09d2dc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-234caae3 e-con-full e-flex e-con e-child\" data-id=\"234caae3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-738f0a61 elementor-widget elementor-widget-heading\" data-id=\"738f0a61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">News and expertise series<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c1923fb e-flex e-con-boxed e-con e-parent\" data-id=\"7c1923fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1d95a10a e-con-full e-flex e-con e-child\" data-id=\"1d95a10a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4fa188 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"2e4fa188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module___6a04904e70ffb\" ><div class=\"post-featured-image\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/konkretiakirjanpito.fi\/wp-content\/uploads\/2025\/11\/Kuva-13-lainsaadannon-muutokset-1024x683.png\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/konkretiakirjanpito.fi\/wp-content\/uploads\/2025\/11\/Kuva-13-lainsaadannon-muutokset-1024x683.png 1024w, https:\/\/konkretiakirjanpito.fi\/wp-content\/uploads\/2025\/11\/Kuva-13-lainsaadannon-muutokset-300x200.png 300w, https:\/\/konkretiakirjanpito.fi\/wp-content\/uploads\/2025\/11\/Kuva-13-lainsaadannon-muutokset-768x512.png 768w, https:\/\/konkretiakirjanpito.fi\/wp-content\/uploads\/2025\/11\/Kuva-13-lainsaadannon-muutokset-1536x1024.png 1536w, https:\/\/konkretiakirjanpito.fi\/wp-content\/uploads\/2025\/11\/Kuva-13-lainsaadannon-muutokset-18x12.png 18w, https:\/\/konkretiakirjanpito.fi\/wp-content\/uploads\/2025\/11\/Kuva-13-lainsaadannon-muutokset.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-10e01724 e-flex e-con-boxed e-con e-child\" data-id=\"10e01724\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29a076aa elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"29a076aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__1_6a04904e766d1\" ><p class=\"post-author\">Juha Saari<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-190cf62e elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"190cf62e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__2_6a04904e79394\" ><p class=\"post-date\">December 2, 2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53d305a elementor-widget elementor-widget-heading\" data-id=\"53d305a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How do changes in EU and tax legislation affect small businesses? - An expert's view<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46d14017 elementor-widget elementor-widget-text-editor\" data-id=\"46d14017\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Changes in EU and tax legislation affect all businesses, but especially small businesses, for whom administrative obligations can mean significant additional work. The reforms that will enter into force in 2026, both at EU level and in Finland, will affect reporting, taxes and financial management requirements.<\/p><p>In this expert view, we open up, <strong>which changes are important for small businesses<\/strong>, how to prepare for them and what impact they can have on everyday life.<\/p><p>\u00a0<\/p><p><strong>1. New EU reporting obligations - transparency and digitalisation<\/strong><\/p><p>The EU continues to digitise financial management and strengthen common reporting standards. Several reforms aim to make business data comparable, real-time and automatable.<\/p><p>\u00a0<\/p><p><strong>Key impacts for small businesses:<\/strong><\/p><ul><li><strong>e-invoices becoming mandatory for B2B use<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">The EU's move towards mandatory e-invoicing means that businesses must use e-invoices in compatible formats.<\/p><p>\u00a0<\/p><p style=\"padding-left: 40px;\"><strong>For a small entrepreneur, this means:<\/strong><\/p><ul><li style=\"list-style-type: none;\"><ul><li>the phasing out of paper and PDF invoices<\/li><li>the need to update the financial management programme if it does not support the EU standard<\/li><li>the possibility to automate accounting more extensively<\/li><\/ul><\/li><\/ul><p>\u00a0<\/p><ul><li><strong>Real-time reporting pilots<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">The EU's planned reporting automation projects aim to ensure that VAT data moves in real time between businesses and authorities.<br \/>Although the reform will first apply to larger companies, <strong>small entrepreneurs are likely to be involved in a phased approach<\/strong>.<\/p><p>\u00a0<\/p><p><strong>2. VAT changes - harmonisation and clarification<\/strong><\/p><p>The EU aims to simplify VAT internal trade and cut unnecessary red tape. This will also bring changes to invoicing and reporting for small businesses.<\/p><p>\u00a0<\/p><p><strong>The main impacts of the VAT changes on small businesses:<\/strong><\/p><ul><li><strong>Clearer rules for Community trade<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">If your company sells services or goods to other EU countries, the changes mean:<\/p><ul><li style=\"list-style-type: none;\"><ul><li>clearer rules on where land tax is paid<\/li><li>for a broader <strong>OSS system<\/strong> (One Stop Shop) use<\/li><li>fewer separate tax returns to different countries<\/li><\/ul><\/li><\/ul><p>\u00a0<\/p><p style=\"padding-left: 40px;\">This makes it particularly easy to <strong>online traders and service entrepreneurs<\/strong>.<\/p><p><strong>\u00a0<\/strong><\/p><ul><li><strong>Clarifications on VAT thresholds for small businesses<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">The EU is working to harmonise VAT thresholds in member states, which may mean in Finland:<\/p><ul><li style=\"list-style-type: none;\"><ul><li>reducing the administrative burden for light entrepreneurs and micro-enterprises<\/li><li>any changes to the limit after which a business must register for VAT<\/li><\/ul><\/li><\/ul><p>\u00a0<\/p><p style=\"padding-left: 40px;\">The Finnish government's policies and the implementation of the EU directive will determine the timetable, but changes are likely between 2026 and 2027.<\/p><p>\u00a0<\/p><p><strong>3. Finland's tax changes 2026 - what should small business owners be aware of?<\/strong><\/p><p>The government has prepared a number of changes aimed at improving the profitability of work and supporting the competitiveness of businesses. Some of the changes will directly affect small businesses.<\/p><p>\u00a0<\/p><p><strong>Key tax implications for the small entrepreneur:<\/strong><\/p><ul><li><strong>Adjustments to VAT rates<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">For 2026, there are discussions on a review of tax rates, which could have an impact:<\/p><ul><li style=\"list-style-type: none;\"><ul><li>pricing in services sectors<\/li><li>on consumer prices<\/li><li>accounting and invoicing changes<\/li><\/ul><\/li><\/ul><p>\u00a0<\/p><p style=\"padding-left: 40px;\">If the tax rates change, the entrepreneur must update:<\/p><ul><li style=\"list-style-type: none;\"><ul><li>price lists<\/li><li>cashier system<\/li><li>financial automation<\/li><\/ul><\/li><\/ul><p><strong>\u00a0<\/strong><\/p><ul><li><strong>Changes in employer contributions<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">The government has examined the overall system of employers' social security contributions.<br \/>This can mean:<\/p><ul><li style=\"list-style-type: none;\"><ul><li>changes in wage costs<\/li><li>increases or reductions in charges for start-ups<\/li><li>the impact on when it is financially feasible to hire the first employee<\/li><\/ul><\/li><\/ul><p><strong>\u00a0<\/strong><\/p><ul><li><strong>Investment incentives for small entrepreneurs<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">Possible corporate tax reliefs, such as depreciation flexibility or investment deductions, can ease the tax burden on SMEs and facilitate equipment purchases.<\/p><p>\u00a0<\/p><p><strong>4. Impact on the entrepreneur's daily life - what does this mean in practice?<\/strong><\/p><p>Both the EU and Finland are moving towards economic governance:<\/p><ul><li>electricity<\/li><li>common standards<\/li><li>automation-based reporting<\/li><\/ul><p>\u00a0<\/p><p><strong>From a small business owner's perspective, this means:<\/strong><\/p><ul><li><strong>Less manual work<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">When invoices, receipts and reports are transferred electronically, financial management is streamlined.<\/p><p><strong>\u00a0<\/strong><\/p><ul><li><strong>Need to upgrade software<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">With the new obligations, a company's financial management system must support EU standards.<\/p><p><strong>\u00a0<\/strong><\/p><ul><li><strong>Clearer rules for international trade<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">For online traders and service providers, this is a major relief.<\/p><p><strong>\u00a0<\/strong><\/p><ul><li><strong>Possible cost changes<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\">Tax changes can increase or decrease costs depending on the sector.<\/p><p>\u00a0<\/p><p><strong>5. Expert tips - How to prepare for change<\/strong><\/p><ol><li><strong> Make sure your financial management software is EU-compatible<\/strong><\/li><\/ol><p style=\"padding-left: 40px;\">This is highlighted by e-invoicing and automated reporting.<\/p><p><strong>\u00a0<\/strong><\/p><ol start=\"2\"><li><strong> Update your price lists and contracts in time<\/strong><\/li><\/ol><p style=\"padding-left: 40px;\">Especially if there are changes in VAT rates or wage costs.<\/p><p><strong>\u00a0<\/strong><\/p><ol start=\"3\"><li><strong> Plan your investments according to the tax changes<\/strong><\/li><\/ol><p style=\"padding-left: 40px;\">Potential tax incentives can save a company considerable sums of money.<\/p><p><strong>\u00a0<\/strong><\/p><ol start=\"4\"><li><strong> Talk to your accountant<\/strong><\/li><\/ol><p style=\"padding-left: 40px;\">A professional accountant will keep up to date with changes and ensure that your business complies with the rules correctly and cost-effectively.<\/p><p>\u00a0<\/p><p><strong>Konkretia Kirjanpito<\/strong> actively monitors changes in financial management and helps entrepreneurs prepare in time - without extra stress.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4cf0cb7d e-con-full e-flex e-con e-child\" data-id=\"4cf0cb7d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25f522a1 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"25f522a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/konkretiakirjanpito.fi\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Ajankohtaista ja asiantuntijuutta -sarja Juha Saari 2 joulukuun, 2025 Miten EU- ja verolains\u00e4\u00e4d\u00e4nn\u00f6n muutokset vaikuttavat pienyritt\u00e4j\u00e4\u00e4n? \u2013 Asiantuntijan\u00e4kemys EU- ja verolains\u00e4\u00e4d\u00e4nn\u00f6n muutokset koskettavat kaikkia yrityksi\u00e4, mutta erityisesti pienyritt\u00e4ji\u00e4, joille hallinnolliset velvoitteet voivat tarkoittaa merkitt\u00e4v\u00e4\u00e4 lis\u00e4ty\u00f6t\u00e4. Vuonna 2026 sek\u00e4 EU-tasolla ett\u00e4 Suomessa voimaan tulevat uudistukset vaikuttavat raportointiin, veroihin ja taloushallinnon vaatimuksiin. T\u00e4ss\u00e4 asiantuntijan\u00e4kemyksess\u00e4 avaamme, mitk\u00e4 muutokset [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1808,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,118],"tags":[],"class_list":["post-1807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogit","category-ajankohtaista-ja-asiantuntijuutta-sarja"],"_links":{"self":[{"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/posts\/1807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/comments?post=1807"}],"version-history":[{"count":10,"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/posts\/1807\/revisions"}],"predecessor-version":[{"id":1833,"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/posts\/1807\/revisions\/1833"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/media\/1808"}],"wp:attachment":[{"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/media?parent=1807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/categories?post=1807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/konkretiakirjanpito.fi\/en\/wp-json\/wp\/v2\/tags?post=1807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}