Finland: a single made-to-order digital sale puts you in Etsy's tax report
Finland's fee schedule is the standard euro-zone one, so the thing worth knowing here is not a fee at all. It is what Etsy reports about you, and the threshold that does not exist.
Under the European platform reporting rules, Etsy reports a seller to the tax authority once they pass 30 transactions or EUR 2,000 in a calendar year. Below both, nothing is reported.
That shelter does not cover everything. A made-to-order digital item is reportable from the first sale, with no minimum at all, because a personalised digital file counts as a service rather than goods. Sell one custom illustration, one bespoke invitation design, one commissioned pattern, and your details go to Vero regardless of how small the shop is.
Plain instant downloads, the identical file sold repeatedly, fall outside that and are treated like any other sale.
What actually gets reported
Not what most sellers expect. The figure Etsy passes on is net of refunds, Etsy's own fees and any tax Etsy remitted, and it is broken down by calendar quarter rather than given as a year.
So the number the tax authority holds will not match your gross sales, and it will not match your bank deposits either. Alongside it go your name, address, date of birth, tax identification number, VAT number where you have one, and a bank account identifier. Etsy gives you a summary of what it filed by 31 January.
If you have been reconciling your own books against gross revenue, expect a gap, and expect to have to explain it rather than to discover it is an error.
The fee schedule itself
Ordinary throughout: processing 4% plus EUR 0.30, transaction fee 6.5%, Offsite Ads 15%, the same as Germany, Ireland and the Netherlands. Finland pays no regulatory operating fee and is not on Etsy's deposit-fee list.
On Etsy's own fees, supplying a VAT number stops Etsy charging VAT on them, after which you self-account under the reverse charge. Note that Etsy will suspend selling privileges for a seller who passes their national VAT registration threshold without adding a number, so this is not merely a cost question.
As everywhere, Etsy publishes no VAT percentage for its fees, saying only that VAT "may vary". Any Finnish rate quoted comes from Vero, not from Etsy.