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Hallituksen esitys eduskunnalle makeisten ja suklaan arvonlisäverokannan muuttamista koskevaksi lainsäädännöksi

VM088:00/2024 Statute drafting

Developing and statute drafting in the Government

The ministries implement the Government Programme, draft acts and other statutes, and promote reforms through different kinds of projects, working groups and bodies. Information on all this is available on the Government website.

All ministries' projects are available on the Government website

valtioneuvosto.fi/en/projects

Esityksessä ehdotetaan muutettavaksi makeisiin ja suklaaseen sovellettavaa arvonlisäverokantaa julkisen talouden suunnitelmassa keväällä 2024 sovitulla tavalla. Makeisten ja suklaan verokanta ehdotetaan korotettavaksi 14 prosentista 25,5 prosenttiin. Lain on suunniteltu tulevan voimaan 1.6.2025.

Project status

30.4.2024 Term starts
20.12.2024 – 7.2.2025 Lausuntokierros In progress

Lausuntokierros

20.12.2024 – 7.2.2025 Round for comments

Documents

  1. Lausuntopyyntö luonnoksesta hallituksen esitykseksi PDF

    20.12.2024 Ministry of Finance

  2. HE-luonnos eduskunnalle makeisten ja suklaan arvonlisäverokannan muuttamista koskevaksi lainsäädännöksi PDF

    20.12.2024 Ministry of Finance

  3. Begäran om utlåtande om utkastet till regeringens proposition PDF

    20.12.2024 Ministry of Finance

  4. RP-utkast till riksdagen med förslag till lagstiftning om ändring av mervärdesskattesatsen för konfektyrer och choklad PDF

    20.12.2024 Ministry of Finance

Basic information In progress

Project number VM088:00/2024

Case numbers VN/13506/2024

Set by Ministry of Finance

Task class Preparation of a government proposal

Term/schedule 30.4.2024 –

Date of appointment

Law drafting

HE makeisten ja suklaan arvonlisäverokannan muuttamista koskevaksi lainsäädännöksi
  • 1

    Under preparation

    Added to session on 8.1.2025
  • 2

    Current stage: Estimated week of presentation

    Original estimated week of presentation 39/2024
    Estimated new week of presentation 11/2025
  • 3

    Submitted to Parliament

  • 4

    Statute adopted

Esityksessä ehdotetaan muutettavaksi makeisiin ja suklaaseen sovellettavaa arvonlisäverokantaa julkisen talouden suunnitelmassa keväällä 2024 sovitulla tavalla. Makeisten ja suklaan verokanta ehdotetaan korotettavaksi 14 prosentista 25,5 prosenttiin. Lain on suunniteltu tulevan voimaan 1.6.2025.

Minister in chargeMinister of Finance Purra

Additional information

  • Processed by: Finnish Council of Regulatory Impact Analysis

Legislative plan for spring session 2025

  • Ministry of Finance
  • all ministries

Contact person
Tea Niiranen, Erityisasiantuntija
tel. +358 295 530 319
[email protected]

Summary

Esityksessä ehdotetaan muutettavaksi makeisiin ja suklaaseen sovellettavaa arvonlisäverokantaa julkisen talouden suunnitelmassa keväällä 2024 sovitulla tavalla. Makeisten ja suklaan verokanta ehdotetaan korotettavaksi 14 prosentista 25,5 prosenttiin. Lain on suunniteltu tulevan voimaan 1.6.2025.

    Lausuntokierros

    20.12.2024 – 7.2.2025 Round for comments

    Documents

    1. Lausuntopyyntö luonnoksesta hallituksen esitykseksi PDF

      20.12.2024 Ministry of Finance

    2. HE-luonnos eduskunnalle makeisten ja suklaan arvonlisäverokannan muuttamista koskevaksi lainsäädännöksi PDF

      20.12.2024 Ministry of Finance

    3. Begäran om utlåtande om utkastet till regeringens proposition PDF

      20.12.2024 Ministry of Finance

    4. RP-utkast till riksdagen med förslag till lagstiftning om ändring av mervärdesskattesatsen för konfektyrer och choklad PDF

      20.12.2024 Ministry of Finance

Lausuntokierros

20.12.2024 – 7.2.2025 Round for comments

Documents

  1. Lausuntopyyntö luonnoksesta hallituksen esitykseksi PDF

    20.12.2024 Ministry of Finance

  2. HE-luonnos eduskunnalle makeisten ja suklaan arvonlisäverokannan muuttamista koskevaksi lainsäädännöksi PDF

    20.12.2024 Ministry of Finance

  3. Begäran om utlåtande om utkastet till regeringens proposition PDF

    20.12.2024 Ministry of Finance

  4. RP-utkast till riksdagen med förslag till lagstiftning om ändring av mervärdesskattesatsen för konfektyrer och choklad PDF

    20.12.2024 Ministry of Finance

Lausuntomenettely

  1. Lausuntopyyntö luonnoksesta hallituksen esitykseksi PDF

    20.12.2024 Ministry of Finance

  2. HE-luonnos eduskunnalle makeisten ja suklaan arvonlisäverokannan muuttamista koskevaksi lainsäädännöksi PDF

    20.12.2024 Ministry of Finance

  3. Begäran om utlåtande om utkastet till regeringens proposition PDF

    20.12.2024 Ministry of Finance

  4. RP-utkast till riksdagen med förslag till lagstiftning om ändring av mervärdesskattesatsen för konfektyrer och choklad PDF

    20.12.2024 Ministry of Finance

Ungrouped

Person

Role, Term

Niiranen, Tea
Erityisasiantuntija
Ministry of Finance

Role: Person in charge
30.4.2024 –

Niiranen, Tea
Erityisasiantuntija
Ministry of Finance

Role: Presenting officer
30.4.2024 –

Niiranen, Tea
Erityisasiantuntija
Ministry of Finance

Role: Project contact person
30.4.2024 –

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