Annual information return on intermediated services (VSVALPAL) - Guidance for generating CSV files year 2020

Year 2020

Introduction

This document describes the contents and format of CSV files relating to annual information returns on intermediated services. The party with the obligation to file the return must follow these instructions when collecting data on transactions carried out during 2020. The deadline for the return is 1 February 2021.

This document is meant to help filers generate files in the correct format and with the correct contents, if it is not possible to use tools or other helping measures to ensure this.

In CSV files, data elements are separated by a semicolon [;] and different data flows are separated by a line break.

You can use your own file to submit the requested data. You must specify the data in the order given in the example file below.

The file must be in CSV format (*.csv). You can save your file as CSV in Excel, for example. If the file you are going to upload is not an Excel file, please make sure to use semicolons (;) for separator characters between data elements.

Sending the file to the Tax Administration

You can submit the file in the Tax Administration’s e-filing service. The integrity of the contents of the file is validated during submittal, which allows any corrections to be made before the file is submitted. The service automatically names the file according to Tax Administration requirements, and the materials are then transferred for processing. You receive an acknowledgement of receipt.

Data to be reported in order

1. Identifier

  • VSVALPAL
  • required data
  • identifying data

2. Deletion

  • allowed value D only when deleting returns, otherwise empty
  • voluntary data

3. Year of payment

  • format YYYY, allowed value 2020
  • required data
  • identifying data

4. Report ID

  • required data
  • max. 20 characters
  • identifying data
  • The filer must specify a unique alphanumeric identifier for each return. The identifier is used to keep the returns separate, especially when making corrections. Each return must have a unique identifier.

5. Length of return period

  • allowed value V = calendar year and T = transaction-specific
  • required data
  • identifying data

6. Transaction date

  • If you file a summary of a single beneficiary's data for the whole year (length of return period = V), the date you should enter is the last day of the year.
  • If you file a single beneficiary's transaction-specific data (length of return period = T), enter the date of the payment transaction.
  • Use the format DDMMYYYYHHMMSS, i.e. enter the exact time (hour-minute-second) in addition to the date.
  • required data
  • identifying data

7. Filer’s personal ID or Business ID

  • personal ID, Business ID or foreign ID (8.) is mandatory
  • no dummy codes are allowed
  • identifying data
  • for more information, see Integrity Checks (pdf)

8. Filer's ID code issued in a foreign country

  • max. 20 characters
  • identifying data

9. Type of the foreign-issued ID code

1 = TIN
2 = VAT number
3 = foreign trade register number
4 = foreign business identification number

  • required data, if foreign ID has been given (8.)

10. Country code for foreign-issued ID code

  • required data, if foreign ID (8.) and its type (9.) have been given
  • for country names and codes according to the ISO 3166 standard, see Country code list (Ilmoitin.fi).

11. Filer's name

  • Report the company name in full or a natural person’s name in the format firstname lastname.
  • required data, if foreign ID has been given (8.)
  • max. 200 characters
  • identifying data

12. Filer’s street address

  • required data, if foreign ID has been given (8.)
  • max. 70 characters

13. Filer's city/district

  • required data, if foreign ID has been given (8.)
  • max. 35 characters

14. Country of the filer’s address

15. Filer's country of tax residence

16. Filer’s role

1 = intermediary of payment

  • required data

17. Type of intermediating business

1 = Delivery
2 = Rental

  • required data
  • identifying data
  • when filing data relating to rental activities, the identifier of the unit for rent (33, 34, 35.) must be given, if known.
  • when filing data relating to delivery activities, the data units relating to the unit for rent (33.-39.) must not be entered.

18. Beneficiary’s personal ID or Business ID

  • If the beneficiary is Finnish, always enter their personal ID or Business ID. Other types of identifiers are used for foreign beneficiaries.
  • no dummy codes are allowed
  • identifying data
  • for more information, see Integrity Checks (pdf)
  • beneficiary’s Personal ID or Business ID, foreign ID (19.) or date of birth (20.) is required data

19. Foreign ID code of the beneficiary

  • max. 20 characters

20. Beneficiary's date of birth

  • format DDMMYYYY

21. Beneficiary’s ID

  • data that identifies the customer, e.g. customer number, retrieved from the filer’s own system.
  • voluntary data
  • max. 20 characters

22. Beneficiary's name

  • beneficiary’s name (22.), street address (24.), postal code (25.), city/district in country of residence (26.) and country code of filer's address (27.) are mandatory data, if beneficiary’s foreign ID (19.) or date of birth (20.) has been given.
  • the whole name of a company, the last name of a natural person
  • max. 200 characters

23. Beneficiary's name, first name(s)

  • max. 50 characters

24.Beneficiary's street address

  • max. 70 characters

25.Beneficiary's postal code

  • max. 9 characters

26.Beneficiary’s city/district in the country of tax residence

  • max. 35 characters

27.The country code of the filer's address

28. Beneficiary’s bank account number in IBAN format

  • beneficiary’s bank account number in IBAN format or other account number (29.) is mandatory data
  • Finnish or foreign IBAN. IBAN validity check is run if the account is Finnish (begins with FI).
  • max. 31 characters.

29. Beneficiary’s other account number

  • max. 50 characters

30. Type of other account number

  • max. 50 characters
  • If beneficiary's other account number (29.) is entered, specify here the type of the account, such as PayPay or bitcoin.

31. Start date of activity

  • voluntary data
  • format DDMMYYYY
  • state the start date, if the activity started in the middle of the year.

32. End date of activity

  • voluntary data
  • format DDMMYYYY
  • state the end date, if the activity ended in the middle of the year.

33. Identifier of the Finnish housing company of the unit for rent, housing company’s Business ID, if the line of business is rental.

  • voluntary data

34. Identifier of the Finnish real estate unit for rent, property identifier, if the line of business is rental.

  • voluntary data
  • max. 23 characters

35. Identifier of unit for rent (e.g. unit number) from filer’s own systems.

  • voluntary data
  • max. 35 characters

36. Street address of the property rented out

  • the street address (36.), city (38.) and country code (39.) of the unit for rent are mandatory data, if the business activity (17.) is rental
  • max. 70 characters

37. Postal code of the property rented out

  • voluntary data
  • max 9 characters

38. Town or city of the property rented out

  • max. 35 characters

39. The country code of the property rented out

40. Gross amount of payment in euros

  • required data
  • format R10,2
  • Rn,n — numeric entry indicating an amount of money with a mandatory decimal separator  (the comma ,). The first 'n' indicates the permissible length of the integer, the second 'n' is the number of decimals. No negative values are allowed.
  • value must be greater than zero
  • value must be equal to or greater than the net amount paid to the beneficiary in euros (42.)

41. Fee collected by intermediary in euros

  • voluntary data
  • format R10,2
  • Rn,n — numeric entry indicating an amount of money with a mandatory decimal separator  (the comma ,). The first 'n' indicates the permissible length of the integer, the second 'n' is the number of decimals. No negative values are allowed.

42. The net amount paid to the beneficiary in euros

  • required data
  • format R10,2
  • Rn,n — numeric entry indicating an amount of money with a mandatory decimal separator  (the comma ,). The first 'n' indicates the permissible length of the integer, the second 'n' is the number of decimals. No negative values are allowed.

43. Name of contact person

  • voluntary data
  • max. 35 characters

44. Telephone of contact person

  • voluntary data
  • first character can be +, but this is not mandatory. Must be numeric, blank spaces not allowed; you cannot just enter zeroes.
  • max. 35 characters

45. Contact person's e-mail

  • required data
  • e-mail address according to standard The @ character must be there. No special characters are allowed except the hyphen (-).
  • max. 70 characters

46. Software-generated timestamp

  • required data
  • format DDMMYYYYHHMMSS

The software-generated timestamp always refers to the point of time when the filing was generated in its entirety, ready for submittal. The timestamp for when the filing was sent is included in the filename generated by the service provider transmitting it. The timestamp in the filename must be the same point of time that is displayed in the acknolwedgement of submittal that the sender receives from the service. The return is considered to have arrived at the Tax Administration at the moment when the return was sent, i.e. the timestamp in the filename tells when the return was sent and received.

47. Software that produced the file

  • max. 23 characters
  • voluntary data
  • the new filings of all information flows are to identify the software that produced the filing. This data element will be added to various flows in stages. The software application may define the content for the data element; it may be the name and version of the software, etc.
  • The Tax Administration maintains an updated list of software applications, of the control characters that correspond to their names, and of contact details. For this reason, we should be informed of any changes to the above information. Please send e-mail to ohjelmistotalot@vero.fi if there are changes.

48. Identifier of the software that produced this file

  • required data
  • identifying data
  • format BUSINESSID_AN2

Model

A normal file begins like this:

VSVALPAL;;2020;abc123;V;31122020123055;filer’s Business ID; etc.

A deletion file begins like this:

VSVALPAL;D;2020;abc123;V;31122020123055;filer’s Business ID; etc.

Check your foreign TIN

The online checking service TIN on Europa is free of charge; it offers a way to check the format of a foreign identity code (personal ID codes etc.). It does not give confirmation of any individual beneficiary's identity, or of the actual existence of the code entered in the country of issue.

The website is multi-lingual with 22 language options. There is additional information on the encoding practices in different countries on the site.

Making corrections

After you have uploaded a file to the e-filing service, you will see a summary of the uploaded details in the next stage of the return. If there are errors, correct them before you submit the return.

  • Correct the rows in the csv file and upload it again

If you want to make corrections to details you have already submitted, file a replacement return in the e-filing service. In practice, this means that you change details on a return you have filed previously and submit the return again. You will not be able retrieve data from a file for a replacement return.

General information about making corrections can be found in the instructions How to make corrections to an annual information return. A new annual information return replaces the previous return if the same identifying details are used. A return with incorrect identifying details can be corrected by submitting a deletion file. In the e-filing service, you can make corrections following the general instructions. Returns, corrections and deletions can be filed in different channels.