Limited companies, housing companies, cooperatives, limited partnerships and general partnerships: how to grant an authorisation for tax matters

You can represent the company or cooperative without authorisation if your official role in the organisation (such as CEO) has been recorded in the Trade Register.

If you want to authorise an agent to represent the company or cooperative, you can grant an authorisation in the Suomi.fi e-authorisation service. You can also use Suomi.fi to request authorisations for taking care of other parties’ tax matters. Instructions on Suomi.fi: Request a mandate as a company or an organisation

You will need personal online banking codes, a mobile certificate or a certificate card for granting authorisations and using e-services.

How to grant an authorisation on Suomi.fi

1

Select one or multiple authorisations

The “Managing of tax affairs” authorisation enables the authorised party to take care of all of the authorising party’s tax matters. Other authorisations only cover certain individual matters.

Read the authorisation descriptions to see which authorisation fits your needs

You will be able to select the authorisation later in the Suomi.fi e-authorisation service.

2

Grant an authorisation on Suomi.fi

Log in to Suomi.fi with your personal online banking codes or by another identification method and grant the authorisation in the e-service.

Go to the Suomi.fi e-authorisation service

After you have granted an authorisation on Suomi.fi, it will enter into effect immediately. The authorised party can then log in to MyTax with their personal online banking codes and take care of the authorising party’s tax matters there.

Please note: An authorised agent cannot change a limited company’s or public company’s bank account number in MyTax. Only a representative of the company or cooperative, with an official role recorded in the Trade Register, can change the bank account number.

Frequently asked questions

The following parties can use all Tax Administration services on the company’s behalf:

  • Managing Director or substitute for the Managing Director
  • Chairman of the Board
  • liquidator
  • Building Manager
  • entrepreneur (no listing in Trade Register required)
  • general partner or partner
  • party authorised to sign for the company alone
  • holder of procuration.

The following parties can grant authorisations on the behalf of a company:

  • Managing Director
  • entrepreneur
  • party authorised to sign for the company (alone)
  • individual who has been granted a Suomi.fi authorisation to do so by a party mentioned above
  • members of the company’s Board of Directors entered in the trade register, all together
  • chairman and a member of the Board together, in accordance with the representation rule entered in the trade register
  • two members of the Board together, in accordance with the representation rule entered in the trade register
  • authorised individuals of limited liability companies or cooperatives together or an authorised individual together with the Chair of the Board or a member of the Board in accordance with the representation rule entered in the trade register.

Limited 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 on Suomi.fi if the company’s articles of association state 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-authorisation service.

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

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 situation like this, the company's managing director can request only an authorisation to act on behalf of the company.

You can cancel any authorisation mandates in Suomi.fi that have previously been granted on behalf of a company or corporate entity behalf if you have

  • The right to grant authorisations on the company’s/entity’s behalf
  • The right to sign for the company/entity, with an official registration of this right – in the Trade Register or elsewhere – based on holding one of the positions:
    • The company’s Managing Director
    • Self-employed individual who operates trade or business
    • Party authorised to sign for the company (alone, with no other person as a co-signatory)
    • Holder of the right to sign for the company because one of the parties listed above has granted that right via Suomi.fi to the holder
    • An authorised signatory in a registered association (signing for the association alone, with no co-signatory)

Instructions for invalidating Suomi.fi mandates

  1. Log in to Suomi.fi
  2. Select the “assignor” i.e. the company/corporate entity that had issued the mandates you want to cancel.
  3. First select Granted mandates, and then select Invalidate selected mandates as appropriate.

If you cannot log in to the e-service of “Suomi.fi Authorizations”, complete the Application for the invalidation of a mandate, also available on the Suomi.fi website. Submit the completed form to cancel the authorisation mandates.