Self-employed business, agricultural and forestry operators can log in to MyTax to send their income tax returnNews, 1/17/2024
Tax filing season is beginning. Starting Friday 12 January 2024, self-employed operators of a trade or business, agricultural operators, forestry operators and partnerships can submit the year’s income tax return in MyTax.
This spring, like in spring 2023 last year, no blank forms are sent out by post anymore to those who submit a tax return for agriculture, forestry or business. If you need a blank form on paper, you can print one out on vero.fi. Alternatively, you can call the Tax Administration’s telephone service to ask for a blank tax return form. However, the Tax Administration continues to send forms to estates of deceased persons and to partnerships by post.
Growing popularity of electronic filing
Most self-employed operators of business or agriculture are accustomed to tax e-filing. Of those self-employed individuals who operate a business or trade, as many as 97% relied on the Tax Administration’s e-services when they submitted their tax returns last year. According to the statistics, 77% of forestry operators, and 73% of agricultural farmers used e-filing last year.
Taxpayers can submit income tax returns electronically in MyTax, or on the Ilmoitin.fi website, where you upload a file generated by your accounting software, and additionally through a direct connection built into the accounting software, provided that it has an interface with the Tax Administration’s IT system.
Make sure that your Suomi.fi authorisations are valid
You can give an electronic authorisation for dealing with taxes to your accountant or other agent. In this case, they can file your tax returns on your behalf, provided that the Suomi.fi authorisation is valid. You can visit the Suomi.fi website to perform a check. Go to the ‘e-Authorizations’ section of the site.
There is still enough time for your accountant or other agent to obtain a new Suomi.fi authorisation if this is needed. After your accountant or agent submits an electronic request on Suomi.fi, they can be issued the authorisation well before the due date for tax returns.
Another way to ensure that your accountant or agent’s authorisation is still valid is that you submit the electronic request on Suomi.fi yourself. You can do this if you are a self-employed operator of business, agriculture or forestry. If you are a partnership and you need to file the tax return, the e-authorisation can be obtained by having all the shareholders give it to an accountant, to an agent, or to one of the shareholders.
Tax return due dates for operators of agriculture, forestry, and business
29 February 2024
- The tax return for forestry (Form 2C), if you operate forestry only. The due date 29 February also concerns forestry partnerships.
- The tax return of agricultural partnership (Form 2Y)
- VAT returns and VAT payments are required of VAT taxpayers having one full year as their tax period.
- Application for refund of excise duty on energy products for agriculture
2 April 2024
- The tax return for agriculture (Form 2)
- The business tax return, self-employed operators (Form 5)
- The due date 2 April 2024 concerns the income tax returns of all agricultural, business and trade operators, including their pre-completed return forms. This due date is also valid for the operators’ spouses.
- The business partnership tax return (Form 6A)
Separate delivery of the pre-completed income tax return and the decision on real estate taxes
The date when MyTax will display the pre-completed returns for operators of business, agriculture and forestry – and the operators’ spouses – is 23 February 2024. Pre-completed returns sent by postal delivery will arrive at the beginning of March. The due date for filing them is 2 April 2024.
Other types of pre-completed tax returns will become available in MyTax later in March, or if sent by post, they will arrive to the taxpayer some time in March or April. This year’s due dates for making corrections to pre-completed returns are 7 May, 14 May, and 21 May. These dates concern wage earners and those who receive pensions.
In addition to the above tax returns, the Tax Administration will also send out real estate tax decisions in March. If any data correction in matters related to real estate taxes is needed, your due date will be 7 May 2024.
Visit other vero.fi pages for more information:
- The tax return for forestry
- The tax return for agriculture
- Energy tax for agriculture (the guidance is available in Finnish and Swedish)
- Tax returns for business operators and the self-employed
- Tax returns for general and limited partnerships
- Pre-completed tax return