Payors of interest must file this information return every year if the interest paid falls within the scope of application of the Act on the taxation at source of interest income. Examples of interest of this type include that paid by banks accepting deposits from the public, interest paid by Finnish branch offices of foreign credit institutions, and by domestic payment institutions, by Finnish branch offices of foreign payment institutions and by employee banks (personnel service offices).
Returns must be submitted electronically as no paper-printed form is available.
How to submit the annual information return
You can file the annual information return in MyTax. After logging in to MyTax, select Report or request information in a limited scope.
You can also send the annual information return via Ilmoitin.fi. You need a separate file that matches the record description of the annual information return.
Guidance for annual information returns as software files — specifications of data formats
Instructions
2026 – Annual information return, payments of interest, calling for withholding of tax at source
2025 – Annual information return, payments of interest, calling for withholding of tax at source
2024 – Annual information return, payments of interest, calling for withholding of tax at source
2023 – Annual information return, payments of interest, calling for withholding of tax at source
Does the annual information return need to be corrected?
See instructions for how to correct the annual information return.
The Tax Administration can use automated decision-making in the context of resolving tax matters. This means that a decision concerning your tax matter may be based on partial or full use of an automated decision-making system. Read more about automated decision-making at the Tax Administration (only in finnish).