In Finland, you file a start-up notification through YTJ and get a Business ID (Y-tunnus), immediately if you file online. Hourly gym bookings are at the reduced VAT rate of 13.5%. Finland is one of the few countries with explicit rules for unstaffed gyms (“kylmät salit”): under the Consumer Services Act, Tukes accepts supervision by camera or other technical means, as long as customers know how to get help. Customers pay with MobilePay, a card or Klarna. Sparekey costs €990 for setup and €26 a month for Operations.
Registration and VAT
A sole trader (toiminimi) or an osakeyhtiö (Oy) files through YTJ. Since 2026 an Oy must file electronically. The same notification registers you with Vero. Decisions take three to four weeks, so file before you set up payments.
Vero’s guidance names a gym slot as a typical sports service at 13.5%. A one-hour exclusive booking is still not a lease, because the customer does not get control of the premises. Coaching and one-to-one training are at 25.5%, and renting the room to a trainer who coaches in it can be too. Registration is required above €20,000 of turnover a year.
Safety: Tukes and unstaffed operation
The Act on the Safety of Consumer Services applies from day one. Tukes expects you to:
- assess risks and keep written documentation of safety, equipment maintenance and emergency preparedness (you send it only when Tukes asks)
- tell customers clearly that supervision is technical, how to reach you, how to get help in an emergency and where to report defects
- report serious accidents and near misses to Tukes without delay
Tukes names camera surveillance, emergency call buttons and security company services as ways to supervise an unstaffed gym. A clause saying customers train “at their own risk” does not shift responsibility. Put 112, your number, the address and equipment instructions in the room and in the booking confirmation. Start from our house rules template.
Cameras
The Data Protection Ombudsman treats the camera operator as a controller. You need a purpose, a warning sign before the monitored area and a privacy notice customers can read before booking. Keep cameras out of changing rooms and toilets. See cameras in an unstaffed gym.
Payments: Stripe with MobilePay
In Finland we set up Stripe with:
- MobilePay
- cards (Visa, Mastercard)
- Apple Pay and Google Pay
- Klarna
The Stripe account is in your name, payouts are in euros, and setup is included. Finland has no fiscal cash register. Business customers above a small turnover can ask for an e-invoice. Sparekey issues an invoice for every paid booking, in Finnish or English, and exports a CSV file for your accountant.
Door access
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the simpler, cheaper alternative on the existing lock, but it cannot be secured as well against tampering by customers. Both cost the same. Each booking gets its own time-limited PIN (ovikoodi) by SMS under your gym’s name, and the stored backup code covers internet outages. See 2N keypad and maglock.
What Sparekey costs in Finland
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting, maintenance and SMS sender name) | €26 / month |
| Door-code SMS | €0.12 per message |
No VAT is added, because Sparekey is not VAT-registered. You pay in euros by bank transfer. See pricing.
FAQ
Is an unstaffed gym allowed in Finland?
Yes. Tukes accepts technical supervision, such as cameras, if customers are told clearly and know how to get help.
What VAT rate applies to a gym booking?
13.5% for the right to use the gym. Coaching is at 25.5%.