Select the annual information return that you wish to file
For a number of returns, you can log in to the Tax Administration’s e-service instead of Lomake.fi to submit them.
Select the annual return you need to submit from the list below. Instructions for different kinds of reportable information are included in each annual return form as appropriate.
The following returns can be submitted via the Tax Administration’s e-service
- Payments to nonresidents
- Intermediated services
- Profit-surplus payments from a cooperative (in Finnish or Swedish)
- Refunds of corporate capital, subject to capital gains tax
- Annual information on shareholder borrowing and repayments of shareholder loans, subject to tax as capital income (in Finnish or Swedish)
- Annual information on a non-listed company’s employee offering
- Other payments treated as earned income or capital income (in Finnish or Swedish)
- Annual information on amounts paid by a buyer of timber (in Finnish or Swedish)
- Loans and interest (in Finnish or Swedish)
- Paid interest on which tax has been withheld at source
- Interest and other payments, taxable under the provisions of the act on income tax
- Received trade union fees and unemployment insurance premiums (in Finnish or Swedish)
- Annual information on work income for insurance purposes (in Finnish or Swedish)
- Received asset-management fees (in Finnish or Swedish)
The following returns are submitted through other channels
- Receipts of dividends from foreign companies – Finnish tax residents
- Annual information return on substitute dividends (in Finnish or Swedish, complete a paper form)
- Amounts received or paid in lieu of yield from a fund unit (in Finnish or Swedish, complete a paper form)
- Pensions and benefits paid by natural persons and by death estates (in Finnish or Swedish, secure e-mail)
- Deduction for donations made by an individual taxpayer (in Finnish or Swedish)
- Annual information return submitted by insurance companies and 'PS' service providers on premiums of individuals' voluntary pension insurance contracts and deposits to individual retirement accounts (in Finnish or Swedish)
- Long-term savings (PS): Itemizations of sales and purchases of securities and derivatives (in Finnish or Swedish)
- Itemization of purchases, sales, capital gains and capital losses for securities and derivatives (in Finnish or Swedish)
- Academic grants and other grants paid out (in Finnish or Swedish)
- Financial support paid to business entities by Finnish public authorities (in Finnish or Swedish)
- Equity savings accounts (submittal through Ilmoitin.fi only)
- Fees paid to political parties based on persons placed in positions of trust (in Finnsih or Swedish, submittal through secure e-mail only)
- Insurance indemnities paid to business operators and farmers (in Finnisf or Swedish)
- FATCA, CRS ja DAC2
Payors are no longer expected to submit annual information to the Tax Administration for the following
- Pensions and benefits
- Itemization concerning retroactive pension income
- Days of unemployment, qualifying for unemployment relief
However, make corrections to mistakes if you detect any in your previous years’ annual returns for pensions, benefits, retroactive pension and days of unemployment.
You can also use Ilmoitin.fi to submit annual information returns
You can upload your annual information return as a software file if you use the Ilmoitin.fi e‑service. For more information, see the data format specifications for annual information returns.
Alternatively, if your company’s accounting software has an interface with the Finnish Tax Administration, you can use the interface to submit the required annual information.
You can send an annual information return on another party’s behalf without authorisation
If you are a user of the Tax Administration’s e-filing service or a user of Lomake.fi, you can log in with your personal e-bank codes to submit annual information, or you can log in with an electronic certificate card.
Fill in the information of the company or other payor you submit the return for. No authorisation is required.