67 Claim for additional deduction for research and development (3083e) – sub-contracting invoices
Business taxpayers and corporate entities can use this form to claim a temporary additional deduction for R&D expenses (under the act on additional deductions for R&D expenses in tax years 2021–2027 (Laki tutkimus- ja kehittämistoiminnan lisävähennyksestä vuosina 2021–2027)).
The number of the form is 67 for tax year 2022 and 67A for tax year 2023.
If you want to claim a general additional deduction made on the basis of R&D-related expenses for wages and purchased services, use Form 67Y.
You can also submit the information electronically by uploading a file to the Ilmoitin.fi e-service.
Note: If you file the information online, do not send us paper forms.
Limited liability companies and other corporations filing on paper must send the tax return and its enclosures to the address:
Finnish Tax Administration
OCR Service of corporate taxpayers’ returns
P.O. Box 200
FI-00052 VERO
Self-employed operators of a trade or business, general and limited partnerships as well as agricultural operators and partnerships must send the paper form enclosed with the tax return.