When is annual information reported?
Annual information returns for 2024
The due date for this year’s annual information returns is 31 January 2025. However, for some of the information returns, the due date is different.
Submit your annual information in time, so the data gets transferred to individual taxpayers’ pre-completed returns as it should. The Tax Administration is now using the information received from third parties not only in individual taxpayers' assessment but also in the assessment and pre-completion of tax returns of people who operate agriculture, forestry, trade or business.
Annual information returns must be filed once a year. In most cases, the deadline for filing is January 31 after the end of the year when the payments were made.
In addition, the following annual information returns have an exceptional filing deadline:
- 17 February 2025: Interest income subject to tax at source
- 24 February 2025: Shareholder loans
If the filing deadline falls on a Saturday, Sunday or other holiday, the deadline for when the return must arrive at the Tax Administration is extended to the next business day.
Submit your annual information in time, so the data gets transferred to individual taxpayers’ pre-completed returns as it should.
Did you file your annual information return late?
If you file your annual information return late, you may have to pay a negligence penalty. For more information, see the Tax Administration’s guidance on negligence penalties for third-party filers.
In some cases, you may be granted an extension to the filing deadline. See instructions for requesting an extension.