Finnish term (edited): Liityntäperiaate

The link below gives quite a good explanation (in Finnish) of what 'liityntäperiaate' means. Shortly, when you sell a product or a service the VAT is added to the price. When you then pay this VAT to the government, you are allowed to subtract the VAT that you already have paid on the products or services that are connected to producing these products or services you have delivered.