Local test only: the existing mainland Finnish 25.5% case also supports a reviewed private Oy outside liquidation. Public companies, partnerships, cooperatives, foreign branches and other cases remain unavailable.
Reviewed replacement parts
Ordinary equipment repair/maintenance and the reviewed replacement parts only.
What to do
- Use consumed stock after returns. The approved offer fixes the unit and price. Check each part and its tax treatment. A changed source requires a new review; a finalized original stays unchanged.
- I checked every replacement part: ordinary movable equipment, 25.5% VAT, approved net consumption; no reduced/exempt goods, special schemes, vessels, aircraft or property work.
- Invoice basis confirmed. No payments received, advances, cash-basis accounting, discounts or previous corrections.
- I checked both parties’ names against their Trade Register names, or Tax Administration names if not trade-registered.
Before you continue
Parts need reviewed stock consumption, matching approved offer positions and Not covered decisions. Review returns and changed sources in the report first.
Local pilot: 2026-01-01 to 2026-10-10. Invoice date from the supply date within this period. Other cases need review.
Only a full cancellation of the original transaction, still unpaid and without previous adjustments. Partial returns, price reductions, replacement invoices and refunds remain unavailable. No stock, payment or delivery action occurs.
Already invoiced quantities continue to count after report amendments or full cancellation; they are not automatically available again.
Already invoiced quantities remain counted after full cancellation to prevent duplicates. This is not a correction-and-reissue workflow. A replacement document remains unavailable; it would require an explicit original reference and atomic protection against duplicate replacements.