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This is correct
=If( Tuottovarattavat = 'x' , sum (Kulut /0.85), Veroton)
but this is not why? which is missing cutoff
if ( match( [VBAPFactKEY], '009225', '009153', '009161', '009122', '009104') and (Tuottovarattavat = 'x' , sum (Kulut / 0.9), Veroton)
Try this.. removed the extra opening parenthesis before Tuottovarattavat
If(Match([VBAPFactKEY], '009225', '009153', '009161', '009122', '009104') and Tuottovarattavat = 'x' , Sum(Kulut / 0.9), Veroton)
You were not closed the brackets properly,
if ( match( [VBAPFactKEY] '009225', '009153', '009161', '009122', '009104') and (Tuottovarattavat = 'x' , sum (Kulut / 0.9), Veroton)
In the above expression after and, you added one bracket, but not closed that properly.
Try below expression.
if ( match( [VBAPFactKEY], '009225', '009153', '009161', '009122', '009104') and (Tuottovarattavat = 'x') , sum (Kulut / 0.9), Veroton)