How to grant a Suomi.fi authorisation for tax matters

When you grant a Suomi.fi authorisation to another person or a company, they can take care of your personal tax matters or your company’s tax matters on your behalf in MyTax, for example.

Take care of matters relating to authorisations on Suomi.fi

Grant authorisations in the Suomi.fi service. If necessary, you can also make changes to authorisations in the service.

On Suomi.fi, you can also request an authorisation for yourself if you start taking care of someone else’s tax matters and you do not automatically have an authorisation based on your status. However, note that Suomi.fi authorisations are not yet available to everyone.

Read the following instructions to learn how to grant Suomi.fi authorisations depending on your situation. If you are not sure which authorisation to choose, you can find the descriptions of the different authorisations at the bottom of the page.

If you take care of your underage child’s tax matters in MyTax, you do not need a Suomi.fi authorisation. However, please note that you will need an authorisation if you have divorced the other parent of your child and cannot automatically take care of your child’s tax matters in MyTax due to a joint custody agreement. For more information, see Suomi.fi: Instructions and documents for authorisation with an application

If you are a foreign individual, you cannot grant or receive Suomi.fi authorisations.

How to grant authorisations

Go to Suomi.fi and log in to the Suomi.fi e-Authorisations service

Grant an authorisation in the Suomi.fi service. After you have granted the authorisation, it will enter into effect immediately. The authorised party can then log in to MyTax and take care of your tax matters on your behalf by selecting the option “Act on behalf of someone else”.

If you do not have personal online banking codes, a mobile certificate or a certificate card, see Suomi.fi: Granting mandates if you are unable to use electronic services

You do not need a Suomi.fi authorisation if the company or organisation on whose behalf you are acting is one for which you have an official role recorded in the Trade Register:

Managing Director or substitute for the Managing Director
Chair of the Board
Liquidator
Building Manager
self-employed business operator (being in the Business Information System suffices)
general partner or partner
party authorised to sign for the company alone
holder of procuration.

How to grant authorisations

Visit Suomi.fi to check who can grant authorisations on behalf of a company

Go to Suomi.fi and log in to the Suomi.fi e-Authorisations service

Grant an authorisation in the Suomi.fi service. If you have the right to grant the authorisation alone, the authorisation will enter into effect immediately. If several authorising parties are required, the authorisation will enter into effect once everyone has confirmed the authorisation in the Suomi.fi service. For more detailed instructions, see Suomi.fi: Granting mandates jointly

The authorised party can log in to MyTax, for example, and take care of the authorising party’s tax matters. When logging in, the authorised party must select the option “Act on behalf of a company”.

Authorised agents who have logged in to MyTax to handle their client’s affairs cannot change the account number of limited companies or public limited companies. Individuals with the required official role recorded in the Trade Register can make changes to account numbers on behalf of companies and cooperatives.

Follow these instructions:

Accounting firm or other agent: how to request authorisations to take care of someone else’s tax matters

Follow these instructions:

Foreign companies: How to grant authorisations for tax matters

Granting an authorisation with a Business ID: When you grant authorisations using your Business ID, your agent can access the taxpayer details related to your business in MyTax. The agent will also receive a summary on the tax payment status once a month.

As a self-employed business operator, you can grant authorisations in the Suomi.fi service even if you are not in the Trade Register.

Go to Suomi.fi and log in to the Suomi.fi e-Authorisations service

After logging in to Suomi.fi, select Company’s mandates to take care of your company’s matters.

Grant or approve an authorisation in the Suomi.fi service. After you have granted or approved the authorisation, it will enter into effect immediately. The authorised party can then log in to MyTax, for example, and take care of your tax matters on your behalf. When logging in, the authorised party must select the option “Act on behalf of a company”.

If you cannot use electronic identification

Request authorisations in the Suomi.fi service. Read the instructions first and then make the request without logging in. This way, you can authorise an accounting firm, for example.

You can restrict the information your agent can view

If you grant your agent the Suomi.fi authorisation called “Managing of tax affairs”, the agent can see, edit and file all tax details related to your business activities and personal tax matters.

If you do not want your accountant or agent to see your personal tax information, do this:

Go to Suomi.fi and grant your accountant an authorisation for specific tax matters. For example, with the “Filing of tax returns and other reports” authorisation, your accountant cannot take care of your tax matters in MyTax but they can file tax returns on your behalf via other Tax Administration e-services.
If, in an individual case, your accountant needs information that they cannot access with their authorisation, you can log in to MyTax with your own online banking codes, copy all the necessary details and then send them to your accountant.

A) How to grant authorisations when a partnership has only Finnish citizens who all have personal online banking codes, mobile certificates or certificate cards

Go to Suomi.fi and log in to the Suomi.fi e-Authorisations service

Grant an authorisation in the Suomi.fi service. Select “Company’s mandates” and the partnership on behalf of which you are granting authorisations. Confirm the authorisation for your own part.

Inform the other shareholders that they need to log in to the Suomi.fi e-Authorisations service and confirm the authorisation you have granted. The authorisation will enter into effect after all the shareholders have confirmed it.

The authorised party can log in to MyTax, for example, and take care of the partnership’s tax matters by selecting the option “Act on behalf of a company”.

B) How to grant authorisations when

a shareholder does not have an electronic means of identification
shareholders include other partnerships, death estates, or foreign individuals.

Request authorisations in the Suomi.fi service. Read the instructions first and then make the request. The request concerns either a right to grant authorisations or a representative’s right to grant authorisations. Only those with the right to grant authorisations are able to grant authorisations for managing tax matters on behalf of others.

When the right to grant authorisations has been approved, log in to the Suomi.fi e-Authorisations service. Select “Company’s mandates” and the partnership on behalf of which you are granting authorisations. Grant the relevant authorisations to the parties you need to take care of the partnership’s tax matters. For example, you can grant an authorisation to yourself or to an accounting firm.

The authorised party can log in to MyTax, for example, and take care of the partnership’s tax matters by selecting the option “Act on behalf of a company”.

When the right to grant authorisations has been approved, log in to the Suomi.fi e-Authorisations service. Grant the relevant authorisations to the parties you need to take care of the partnership’s tax matters. For example, you can grant an authorisation to yourself or to an accounting firm.

The authorised party can log in to MyTax, for example, and take care of the business partnership’s tax matters by selecting the option “Act on behalf of a company”.

Please note that you can submit a deed of estate inventory in MyTax even if you do not have a Suomi.fi authorisation.

An estate of a deceased person must always have a Business ID in order to authorise other individuals or companies to take care of the tax matters of the estate (i.e. of the parties to the estate) on its behalf electronically. However, estates of deceased persons cannot be issued a Business ID only for the purpose of having a Suomi.fi authorisation.

An estate can already have a Business ID that has been necessary for other purposes, such as agricultural operations. Alternatively, an estate that conducts business, for example, can submit an application for a Business ID. At present, an estate that does not have a Business ID must use paper forms for its tax matters.

Request authorisations in the Suomi.fi service. Read the instructions first and then make the request. The request concerns either a right to grant authorisations or a representative’s right to grant authorisations. Those with the right to grant authorisations are able to grant authorisations for managing tax matters on behalf of others.

When the right to grant authorisations has been approved, log in to the Suomi.fi e-Authorisations service. Grant the relevant authorisations to the parties you need to take care of the estate’s tax matters. For example, you can grant an authorisation to yourself or to an accounting firm.

The authorised party can then log in to MyTax, for example, and take care of the estate’s tax matters. When logging in, the authorised party must select the option “Act on behalf of a company”.

Please note that you can submit a deed of estate inventory in MyTax even if you do not have a Suomi.fi authorisation.

If the estate does not have a Business ID, it cannot authorise a person or a company to take care of its tax matters electronically. Additionally, estates of deceased persons cannot be issued a Business ID only for the purpose of having a Suomi.fi authorisation.

However, an estate that conducts business, for example, can submit an application for a Business ID.

For the time being, if the estate does not have a Business ID, its tax matters cannot be managed online. However, parties to the estate can submit a letter of authorisation concerning other service channels using a paper form. The person appointed in the letter of authorisation can take care of the estate’s tax matters using paper forms, by calling the Tax Administration’s telephone service or by visiting the tax office.

Letter of authorisation for tax representation of undistributed estates

Finnish organisations must always have a Business ID if they wish to authorise other individuals or companies to take care of their tax matters. The authorising party must have the required rights in order to grant authorisations. If the organisation has a representative listed in the Trade Register, Register of Associations, or Business Information System (BIS), the representative can grant authorisations. If the organisation does not have a representative in any of these registers, it needs to request the right to grant authorisations before any authorisations can be granted.

When the right to grant authorisations has been approved, log in to the Suomi.fi e-Authorisations service. Grant the relevant authorisations to the parties you need to take care of the organisation’s tax matters. For example, you can grant an authorisation to yourself or to an accounting firm.

The authorised party can then log in to MyTax, for example, and take care of the public organisation’s tax matters. When logging in, the authorised party must select the option “Act on behalf of a company”.

Request authorisations in the Suomi.fi service. Read the instructions first and then make the request. The request concerns either a right to grant authorisations or a representative’s right to grant authorisations. Those with the right to grant authorisations are able to grant authorisations for managing tax matters on behalf of others.

When the right to grant authorisations has been approved, log in to the Suomi.fi e-Authorisations service and grant the required authorisations to the parties you need to take care of the joint benefit administration’s tax matters. For example, you can grant an authorisation to yourself or to an accounting firm.

If you are listed in the Register of Associations as the association’s Chair of the Board, or if you have the right to sign for the association alone, you do not need a Suomi.fi authorisation to take care of the association’s tax matters.

How to grant authorisations if you are the Chair of an association or have the right to sign for the association alone

If you are entitled to represent the association alone and your personal identity code and official role (authorised signatory) are entered in the Register of Associations, you can grant another person or company a Suomi.fi authorisation for the association’s tax matters. You can check the information at the Register of Associations maintained by the Finnish Patent and Registration Office.

Grant an authorisation in the Suomi.fi service. After you have granted or approved the authorisation, it will enter into effect immediately. The authorised party can then log in to MyTax, for example, and take care of the association’s tax matters there. When logging in, the authorised party must select the option “Act on behalf of a company”.

Note that the authorised party cannot change the association’s bank account number in MyTax. The account number can only be changed by a person with an official role recorded in the Register of Associations, such as the association’s Chair or a representative authorised to sign for the association alone.

If you cannot log in to grant authorisations

If your right to represent the association alone has been recorded in the Finnish Patent and Registration Office’s Register of Associations but you cannot log in to the Suomi.fi e-Authorisations service, fill in the Patent Office’s feedback form and ask the Register of Associations to re-check the matter.

On the feedback form, select the option Associations. Enter the following information in the text field:

“Cannot grant Suomi.fi authorisations”
Your association’s Business ID
The name of the person who cannot grant authorisations
An email address for responses.

How to grant authorisations if two or more together have the right to sign for the association

Request authorisations on Suomi.fi. Read the instructions first and then make the request. The request concerns either a right to grant authorisations or a representative’s right to grant authorisations. Those with the right to grant authorisations are able to grant authorisations for managing tax matters on behalf of others.

When the right to grant authorisations has been approved, log in to the Suomi.fi e-Authorisations service. Grant the relevant authorisations to the parties you need to take care of the association’s tax matters. For example, you can grant an authorisation to yourself or to an accounting firm.

The authorised party can then log in to MyTax, for example, and take care of the association’s tax matters there. When logging in, the authorised party must select the option “Act on behalf of a company”.

If you are listed in the Trade Register as the foundation’s Chair of the Board, or if you have the right to sign for the foundation alone, you do not need a Suomi.fi authorisation to take care of the foundation’s tax matters.

How to grant authorisations if the foundation is in the Trade Register

You can grant authorisations to others if you are listed as the Chair of the Board or as having the right to sign for the foundation alone. The foundation can also grant authorisations if the Board together have the right to sign for the foundation. For more information, see Suomi.fi: Granting mandates jointly

Grant an authorisation in the Suomi.fi service. After you have granted or approved the authorisation, it will enter into effect immediately. The authorised party can then log in to MyTax, for example, and take care of the foundation’s tax matters there. When logging in, the authorised party must select the option “Act on behalf of a company”.

How to grant authorisations if the foundation is not in the Trade Register

If no one is listed in the Trade Register as the Chair of the Board or as having the right to sign for the foundation alone, do as follows in order to grant authorisations:

Request authorisations in the Suomi.fi service. Read the instructions first and then make the request. The request concerns either a right to grant authorisations or a representative’s right to grant authorisations. Those with the right to grant authorisations are able to grant authorisations for managing tax matters on behalf of others.

When the right to grant authorisations has been approved, log in to the Suomi.fi e-Authorisations service. Grant the relevant authorisations to the parties you need to take care of the foundation’s tax matters. For example, you can grant an authorisation to yourself or to an accounting firm.

The authorised party can then log in to MyTax, for example, and take care of the foundation’s tax matters there. When logging in, the authorised party must select the option “Act on behalf of a company”.

Suomi.fi authorisations are not available to legal guardians. However, read the instructions on the Suomi.fi website concerning special circumstances: Instructions and documentation for authorisation based on application

Descriptions of authorisations

Managing all tax matters

If you want the authorised party to be able to take care of all of your tax matters, grant them the “Managing of tax affairs” authorisation in the Suomi.fi e-Authorisations service.

The party who has been granted this authorisation can manage all tax matters on behalf of the authorising party:

on behalf of an individual taxpayer: personal tax matters
on behalf of a self-employed person (a self-employed business operator or an agricultural operator): both personal and business-related tax matters
on behalf of an organisation, e.g. a company or cooperative: all of the organisation’s tax matters.

The authorisation is valid at tax offices, in the telephone service, in MyTax, and in Ilmoitin.fi and Lomake.fi. The authorised party can see all of the authorising party’s tax information in MyTax and can also ask for the information via other channels.

Note the exceptions: The “Managing of tax affairs” authorisation does not allow the authorised party to
- change a company’s bank account number in MyTax if the company form is a limited company, public limited company or non-profit association
- use Palkka.fi, EMCS or the e-service for filing excise duties
- submit reports to the Incomes Register – the Incomes Register requires separate authorisations.

Self-employed business operators or agricultural operators: the authorised party can also view your personal tax information

If you grant the “Managing of tax affairs” authorisation to an accounting firm, the representative of the accounting firm can see your personal tax information as well as your company’s information in MyTax.

The authorised party can view the following details in MyTax:

income tax, inheritance tax, gift tax
advance rulings and claims for adjustment relating to income tax
decisions on claims for adjustment made by the Tax Administration and the Adjustment Board
letters and decisions concerning taxation
tax audit reports concerning business operations
decisions on advance rulings made in MyTax.

Inside information according to the EU regulation on market abuse is not available in MyTax.

The “Managing of tax affairs” authorisation also allows you to search the tax debt register for business operators’ tax debt information. (Everyone can search for tax debts of companies and organisations without an authorisation.)

If you want to grant restricted authorisations

If you want the authorised party to be able to take care of specific tax matters only and you do not want to grant them the “Managing of tax affairs” authorisation, you can grant a specific authorisation in the Suomi.fi e-Authorisations service.

This authorisation does not allow the authorised party to use MyTax.

Instead, it allows the authorised party to use Lomake.fi and Ilmoitin.fi to submit tax returns and other tax-related reports on behalf of the authorising party. Additionally, this authorisation allows you to search the tax debt register for business operators’ tax debt information. (Everyone can search for tax debts of companies and organisations without an authorisation.)

Please note that Lomake.fi and Ilmoitin.fi do not include all tax returns. Additionally, Ilmoitin.fi allows you to submit returns only as files generated by accounting software. The file must adhere to the data file specification.

Example: VAT returns are not available in Lomake.fi. If you cannot submit the VAT return as a file, you need the “Managing of tax affairs” authorisation to file the return in MyTax.

Taking care of matters at the tax office or via the telephone service: The authorisation does not give you access to an individual’s tax information.

The authorised party can view and update the real estate details used as basis for the authorising party’s real estate taxation. The authorised party can also request extended time for filing a real estate tax return and file a claim for adjustment of real estate tax. In addition, the authorised party can also apply for a temporary real estate tax subsidy for agricultural production buildings.

Taking care of matters at the tax office or via the telephone service: The authorisation allows access to information related to real estate tax, including real estate tax decisions. You cannot access information, letters or decisions related to payments.

The authorised party can

file, view and edit a household’s reports on construction work, and contract and employee details related to construction on behalf of the authorising party
request construction and shipbuilding industry’s tax number details.

Information available to the authorised party in MyTax

The authorised party can view

details of all reports on construction work filed with the ID of the party who has the obligation to provide information, regardless of who has actually filed the reports
letters related to the content of construction work reports
whether a tax number is in the construction industry’s or the shipbuilding industry’s public register.

When a company registers workers in the construction or shipbuilding industry’s tax number register with their personal IDs, the company also receives information on the registered workers’ tax numbers.

The authorised party cannot view

the negligence penalties on construction reports
letters regarding the negligence penalties on construction reports
claims for adjustments
letters concerning other matters than construction reports.

Taking care of matters at the tax office or via the telephone service: With the authorisation, you can take care of the same matters as in MyTax. Additionally, the authorisation allows you to enter workers in the tax number register.

The authorised party can

request registration for the VAT special scheme
take care of tax matters related to the VAT special scheme.

Information available to the authorised party in MyTax

The authorised party can take care of the following tax matters, but only if they are related to the VAT special scheme:

file, view and edit returns
view the amount of tax based on the return, the reference number and account number in the return and its PDF printout, but the authorised party cannot see the overall status of taxes or whether the tax has been paid
respond to information requests
view reminders concerning returns and information requests and decisions
see and edit the scheme registration details
file a notification of termination

The authorised party cannot access

any information about the authorising party’s other tax matters
any tax payment status or payment details other than the amount of tax payable based on the special scheme return.

Taking care of matters at the tax office or via the telephone service: The authorisation allows you to access information about the tax returns related to the VAT special scheme, registrations, reminders, decisions, information requests and responses, and the reference number for making the payment.

The authorised party can make and edit requests for VAT refunds submitted to other EU countries and view the messages received on the subject.

Information available to the authorised party in MyTax

The authorised party can take care of all matters related to refund applications. They can:

file a refund request
view the status of the request
read messages and decisions published in MyTax.

The authorised person cannot see the taxpayer’s other tax matters in MyTax, such as tax payment details.

Taking care of matters at the tax office or via the telephone service: The authorisation allows you to access the same information as in MyTax.

The authorised party can apply for

refunds of tax at source withheld on dividends, interest or royalties in Finland when the amount withheld has been too high or entirely unwarranted
a foreign corporation’s tax-at-source card for dividends, interest and royalties to be received from a source in Finland.

This authorisation is used in Ilmoitin.fi.

The authorised party can take care of tax matters related to the taxation of vehicles that are registered or taken into use in Finland for the first time. The authorised party can, for example

register as a filer of car tax and change registration details
file car tax returns and respond to requests for further information
view car tax decisions
submit price details on new vehicles and view price details
file declarations of demonstration use
request car tax refunds
request for extension of time limit for tourist use
request a decision on residency for purposes of car tax
appeal against a decision on car tax.

Taking care of matters at the tax office or via the telephone service: The authorisation allows you to access information on car tax returns, export refund applications and declarations of demonstration use, requests for additional information, car tax decisions and the decision made on the application. Information related to adjustments cannot be accessed.

The “Managing matters concerning excise taxation” authorisation allows the authorised party to take care of the following matters in MyTax:

file excise duty returns
submit advance notices and see whether guarantees have been paid or not or whether they have been used
request refunds of excise duties
view previous tax decisions and refund decisions concerning excise duties
request new excise duty authorisations or changes to existing authorisations
take care of matters related to the register of aid recipients for excise duty (VATU)
register as liable for excise duty or make changes to registration details.

Please note: If you have been granted the “Managing matters concerning excise taxation” authorisation, you can pay guarantees in advance in MyTax but you cannot pay any other excise duties or take care of matters related to payments.

However, you can pay taxes, charges and guarantees in an online bank if you have the relevant details, i.e. the amount of taxes, the account number and the reference number for self-assessed taxes. These details can be requested from the authorising party or from a person who has the “Managing of tax affairs” authorisation. They can check the information in MyTax.

The authorised party can manage the authorising party’s tax matters that concern the movement of products subject to harmonised excise duty under the duty suspension arrangement.

The EMCS service (service for reporting the movement of excise goods under duty suspension) will be transferred to MyTax in 2023.

Incomes Register and Palkka.fi require separate authorisations

Suomi.fi authorisations for Palkka.fi

The Incomes Register’s Suomi.fi authorisations

Frequently asked questions

Limited liability companies and housing companies can authorise another person or company in the Suomi.fi service to take care of their tax matters even if multiple people together have the right to sign for the company. In other words, a limited company or a housing company can grant Suomi.fi authorisations even if the Trade Register records show that two or more people together sign for the company.

Authorisations can be granted on Suomi.fi if the company’s articles of association state that the following parties have the right to sign for the company:

the Board of Directors of the limited company or housing company, all together
members of the Board of the limited company or housing company, two together
the chairman together with one member of the Board.

Multiple persons entitled to sign for the company can grant an authorisation together if the right to sign for the limited company or housing company is recorded in the Trade Register and the persons granting authorisations have Finnish personal IDs.

General or limited partnerships can authorise another person or company in the Suomi.fi service to take care of their tax matters even if multiple people together have the right to sign for the company. In other words, a general partnership or a limited partnership can grant Suomi.fi authorisations even if the Trade Register records show that two or more people together sign for the company.

Authorisations can be granted in the Suomi.fi service if the partnership agreement states that the following parties have the right to sign for the company:

all partners together
two partners together (representation right according to the partnership agreement)
all partners together if the Trade Register records do not say anything about the authority to sign.

All partners must have Finnish personal IDs.

Any of the general partnership’s partners or the limited partnership’s responsible partners can start the authorisation process by selecting the role "Company’s mandates" in the Suomi.fi e-Authorisations service.

Grant an authorisation as a company or an organisation (Suomi.fi)

See instructions on Suomi.fi: Invalidating a mandate or a mandate request

If you want to retain the right to access the company’s information in MyTax, you should take the steps described below before the business activities end.

If you have the right to grant a mandate, i.e. the right to grant authorisations on behalf of the company:

Go to Suomi.fi and log in to the e-Authorizations service
Grant a mandate for transactions to a person who needs it to manage the company’s business.

A person with a mandate for transactions can access the company’s information in MyTax, for example, even after the information has been removed from the Trade Register.

Example: The company’s managing director has acted on the company’s behalf in MyTax by logging in with their personal online banking codes and selecting ‘Acting on behalf of a company’. The managing director goes to Suomi.fi and grants themselves a mandate for transactions before the company is removed from the Trade Register. On account of this, they can manage the company’s taxes in MyTax even after the information on the company’s representative has been removed from the Trade Register.

Any Suomi.fi authorisations your company has granted will remain in force even after you have submitted a notification of termination of business to the Trade Register. After the termination of business, however, the company cannot grant new authorisations in the Suomi.fi service or use the e-services by itself, because the right to use e-services requires that the name of the company’s representative is in the Trade Register. However, a party who has previously been granted an authorisation can continue to take care of the company’s matters.

Example: A limited company has granted an authorisation to an accounting firm. When the limited company’s business activities end, the company’s managing director can no longer change the company’s authorisations. However, the accounting firm can continue to act on behalf of the limited company.

In a case like this, a person who has had the right to represent the company can request an authorisation on Suomi.fi. The type of authorisation to select in the request is ‘mandate for transactions’.