You can request a payment arrangement for your company with eased terms

Due to the exceptional circumstances caused by the coronavirus, the Tax Administration has temporarily eased the terms of payment arrangements. These changes will apply to all payment arrangements that have been requested between 25 March and 31 August.

If you have requested a payment arrangement with eased terms for your taxes, your request is still in force. You do not need to react to the payment reminder. Taxes included in a payment arrangement request will not be sent to the enforcement authorities and a company’s tax debts will not be published in the tax debt register or the protest list.

The Tax Administration will start processing requests for payment arrangements as soon as possible after the required amendments in legislation have entered into force. It is currently estimated that processing can start in June and the first decisions on new payment arrangements can be issued in late June. You may still receive reminders of unpaid taxes or notices of taxes being sent to enforced recovery until a decision on your request is issued.

In the payment arrangement, the Tax Administration will include all taxes that are overdue when the payment arrangement request is accepted as well as taxes that are falling due within the upcoming month.

Request a payment arrangement in MyTax starting

The easiest way to request a payment arrangement is in MyTax. Requests submitted in MyTax are processed faster than requests made by phone.

You can also request an arrangement by calling our service number 029 497 028 (limited service in English).

In addition, you can request an extension for the payment of car tax or excise duty. Eased terms will apply. Read more: Extension for payment of car tax or extension for payment of excise duty (available in Finnish and Swedish, links to Finnish).

You can ask for paid-in VAT back starting 26 May

Starting 26 May, you can make a request for a payment arrangement in MyTax or on the phone and ask for the VAT that your company paid in January, February and March to be returned to you. You must make the request by 31 August.

Read more: You can request paid-in VAT to be returned to you and pay it back later

What is a payment arrangement with eased terms?

  • A payment arrangement gives you more time to pay your taxes. You can get up to 24 months from the date when the decision is made (21 instalments).This means that if you have an active payment arrangement, the Tax Administration will not send your tax debts to the enforcement authorities for recovery.
  • In addition, taxes that are included in a payment arrangement request are not recovered by enforcement authorities and a company’s tax debt is not published in the tax debt register or the protest list in these circumstances.
  • According to the new terms, the first instalment of the payment arrangement will fall due three months after the arrangement has become active, as opposed to just one month.
  • Following the temporary amendment to legislation, the rate of late-payment interest on taxes included in a payment arrangement will be lowered from 7% to 2,5%. The reduced interest rate is applicable to the following:
    • taxes included in the payment arrangement that fell due after 1 March 2020
    • VAT that you asked to be returned to you as part of the payment arrangement
    • taxes that are paid back to you as part of the payment arrangement because you have requested that the use of your tax refunds on these taxes should be cancelled (Note: In this case, the reduced interest rate applies to VAT with a due date from 1 January to 31 August and other taxes with a due date from 1 March to 31 August)
  • In the payment arrangement, the Tax Administration will include all taxes that are overdue when the payment arrangement request is accepted as well as taxes that are falling due within the upcoming month.
  • If you receive tax refunds during the rest of the year after your payment arrangement request has been accepted, the Tax Administration will not use them on the taxes included in the payment arrangement. They will be paid to your company.

It will be easier to get a payment arrangement

The Tax Administration has temporarily eased the requirements for granting a payment arrangement. However, you must still meet the following requirements to qualify for an arrangement:

  • you do not have taxes in recovery by enforcement
  • you have filed all the required tax returns and reports to the Incomes Register (earnings payment reports and employer’s separate reports).

In addition, if your company or the people in charge of the company have previously neglected their tax liabilities or if your previous payment arrangement lapsed, you may be unqualified to get a new payment arrangement.

You are not automatically removed from the tax debt register while your request for payment arrangement is waiting for processing. If the Tax Administration accepts your request, you will be removed from the register.

Payment arrangement requests made on or after 25 March stop any new entries in the tax debt register starting in March.

Related questions

If your payment has already been used on a tax, it cannot be re-allocated to another tax. Make sure that when you make payments you use the correct payment details, including the reference number, so that the payment is allocated to the correct tax indicated by the reference number.

The only situation when you can request the re-allocation of your payment to another tax is when the payment has been allocated to an upcoming tax. This means a tax that has not yet fallen due, such as a prepayment whose due date is next month. A payment allocated to an upcoming tax can also be refunded to you if you do not have any other overdue taxes.

You can request a payment arrangement. Taxes that are included in a payment arrangement are not sent to the enforcement authorities for recovery. In addition, taxes that are included in a payment arrangement request are not recovered by enforcement authorities and the company’s tax debt is not published in the tax debt register or the protest list in these circumstances.

Yes. In general, the coronavirus situation or financial difficulties caused by it do not allow for the removal of late-payment interest. If you have difficulties paying your taxes, you can request a payment arrangement with lowered rates of late-payment interest.

However, if you fall suddenly ill or are quarantined, and you do not have the necessary payment details and cannot use our e-services to pay your taxes on the due date, it may be possible to cancel your late-payment interest. You can request the non-collection of late-payment interest in MyTax.

The corona situation does not allow for tax exemption. If you have financial difficulties, you can request a payment arrangement. If you would like to request the cancellation of your late-payment interest, please see the previous question: I will not be able to pay my taxes on time. Do I have to pay late-payment interest?