How to report annual information

Companies and other parties who make payments to taxpayers must file annual information returns to the Tax Administration detailing the amounts they have paid.  

Filing deadlines for annual information returns 

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

The following returns are submitted through other channels

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.

Page last updated 1/2/2023