When you log in to MyTax, your tax-related letters will change from paper to electronic form automatically. Read more about the changes.
Form for reporting depreciation and revaluation. The assets and property may be connected to business, agriculture, farming, forestry, or the personal source of income. All of the taxpayer entity's fixed assets must be reported, and the form filled out, even if the taxpayer's accounting books show no depreciation expenses for the tax year.
Submit the information in MyTax as part of the tax return.
Need instructions for filling in the fields? If so, you can read the instructions for completing the paper form.
You can also give the information electronically by uploading a file in the Ilmoitin.fi service.
If you use Ilmoitin.fi, send us the attachment forms together with the main tax return form.
Do not send any paper forms if you use an online channel for filing the company’s tax return.
Guidance for income tax returns as software files — specifications of data formats
Self-employed operators of a trade or business, general partnerships, and limited partnerships need to send the paper form enclosed with their tax return.
Limited companies and other corporate entities need to send paper forms to:
Finnish Tax Administration
OCR Service of corporate taxpayers’ returns
PO Box 200, 00052 Vero
Download the form
Forms for previous years
- 2024 – Itemization of reserves and depreciation of fixed assets (pdf, 194 kB)
- 2023 – Itemization of reserves and depreciation of fixed assets (pdf, 175 kB)
- 2022 – Itemization of reserves and depreciation of fixed assets (pdf, 179 kB)
- 2021 – Itemization of reserves and depreciation of fixed assets (pdf, 182 kB)
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The online authorisation mandate
You can use the Suomi.fi Authorization to enable you to deal with taxes for another person – including legal persons, companies, other entities – through e-services, over the telephone, or by visiting a service point on their behalf.
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Letters of authorisation on paper
You can receive a letter of authorisation written in the name of a company, to manage a single tax-related issue. If you – either personally or for an organisation that had been authorised – submit tax-related information on paper, a copy of the letter of authorisation has to be enclosed. A letter of authorisation does not provide access to MyTax.
Power of attorney for managing the taxes of a company (3804)
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Page last updated 3/12/2026