
Article 1 
By way of derogation from point (5) of Article 287 of Directive 2006/112/EC, Finland is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 15 000.
Article 2 
This Decision shall take effect on the date of its notification.
This Decision shall apply from 1 January 2021 until 31 December 2024.
Article 3 
This Decision is addressed to the Republic of Finland.
Done at Brussels, 8 June 2020.
For the Council
The President
A. METELKO-ZGOMBIĆ