Annual information return on payments to non-residents (7809e)

Payments of pensions and benefits to non-resident taxpayers must be reported to the Incomes Register as of 1 January 2021.

On annual information return 7809, report details on payments made to non-resident taxpayers, such as payments of dividends from a non-listed company, surplus or interest.

File the details electronically if the annual return contains data on five or more income recipients. If you are a private individual, you can also file on paper.

  • Note: You can also file an annual information return for 2021 in the Tax Administration’s e-service as of 4 January 2022.

Submit details in the Tax Administration’s e-service

You can file an annual information return for 2021 in the Tax Administration’s e-service.

Log in with your personal online banking codes or an electronic certificate card.

  • The Tax Administration’s e-service (filing will be possible as of 4 January 2022)

File in Ilmoitin.fi

Instructions for submitting annual information returns as a file – data format specifications 

Making corrections

If you need to make corrections, submit a new annual information return to replace the one you had sent previously. The replacement should only concern the income recipients whose details were incorrect in the original return. Read more about making corrections