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Reporting changes in the Finnish operation – foreign company

You are expected to inform the Finnish Tax Administration of any changes in your business operation. Such changes may have tax consequences if they for example give rise to a permanent establishment of your company in Finland either for income tax purposes or VAT purposes.

Report significant changes

Companies must let the Finnish Tax Administration know of any significant changes as compared with the time of registration. Changes can have an impact on their obligations as VAT taxpayers, as income tax payers, or as employers. 

Examples of changes include: 

  • a new contract agreement
  • a new line of business
  • longer operation of a trade or business in Finland than expected
  • longer stay of employees in Finland than expected. 

Report changed register information or contact details

Foreign companies must let the Finnish Tax Administration know if their register details (business name or contact details, wage payments or VAT taxable business) change, or if they go out of business.

Guidance for reporting

Select the correct form for your company:

  • Y4: foreign-registered corporate entities
  • Y5: foreign-registered partnerships (similar to Finnish 'ay' and 'ky' legal form) 
  • Y6: foreign self-employed businesses or professionals.

Visit to download 'Y' forms. Send completed form to PRH-Verohallinto, Business Information System, PO Box 2000, 00231 Helsinki.

When the changes concern the operation of the company, you are required to enclose a written description of the operation with the amendment notification.

Select correct form as appropriate for your company:

Page last updated 5/10/2017