Bank account and reference numbers for corporate taxpayers
To pay taxes, you need to know the amount of tax, the due date, the reference number for the tax and the Tax Administration’s bank account number.
These instructions are for corporate taxpayers, such as limited liability companies, general and limited partnerships, joint administrations, foundations and public sector organisations.
You can use the general reference number for taxes in almost all tax payments
Corporate taxpayers can use the general reference number for taxes when paying the following taxes:
- income tax, such as prepayments, additional prepayments and back taxes
- real estate tax
- VAT
- withholdings and other employer's contributions
- excise duties
- other self-assessed taxes
- car tax
- gift tax
- transfer tax.
You cannot use the general reference number for taxes when paying the following taxes:
- taxes included in a payment arrangement and taxes at enforcement
- VAT in a special scheme (One Stop Shop)
- inheritance tax
- one-off guarantees for excise duties.
You can find instructions on paying the above taxes in MyTax.
When you pay transfer tax, use your dedicated reference number for transfer tax. When you do so, the payment will be immediately used to pay your transfer tax. You can check the reference number in MyTax.
When paying transfer tax, you can also use the general reference number for taxes but in that case your payment will not be used for the transfer tax until on the due date. If you have other taxes falling due before that, then the payment will be used to pay them first.
How the general reference number for taxes works
The general reference number for taxes is unique to the taxpayer. In other words, every taxpayer has a dedicated reference number that directs the payments they make to their taxes.
When you make a payment using the general reference number for taxes, the payment will be used to pay taxes on the due dates. If you have several tax payments falling due, your payment will be used to pay the taxes in the order of the due dates, from oldest to newest.
Example 1: On 12 December, a limited liability company needs to pay €1,200 in employer's contributions and €2,000 in value added tax. In addition, it has a prepayment of €1,000 falling due on 23 December.
On 12 December, the company pays €4,200 using the general reference number for taxes. The payment is used to pay the employer's contributions and value added tax falling due on that day.
The remaining €1,000 will be used for the prepayment on its due date, 23 December.
Payments made using the general reference number for taxes are used to pay taxes on the due dates.
If there are several self-assessed taxes falling due on the same day, such as VAT and withholdings, the payments will be used to cover them in the following order:
- withholdings
- employer's health insurance contribution
- VAT
- excise duties
- other self-assessed taxes.
Refunding of an unused payment
If you used the general reference number for taxes when you made a payment but the payment has not been used, you can ask the Tax Administration to refund it to you. The payment may remain unused, for example, if you paid too much or if the Tax Administration used your tax refund to cover the tax.
Read instructions on requesting a refund
How to check bank account numbers and the general reference number for taxes
You can check the Tax Administration’s bank account numbers and the general reference number for taxes in MyTax:
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On the home page, click the Paying taxes and payment details link under Payment status.
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You can find the general reference number for taxes and the Tax Administration’s bank account numbers at the beginning of the page under Making payments using the general reference number for taxes.
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If you want pay taxes in MyTax immediately, click the Pay taxes.
You can also check the payment details in the tax decision or in an interface. Read more about interfaces.
Further, you can ask the Tax Administration to send you web invoices, where the correct payment details are ready. You can use the web invoice to pay prepayments, back taxes and real estate tax. Read more about the web invoice.
Tax-specific reference numbers
Corporate taxpayers use primarily the general reference number for taxes when making tax payments. If a corporate entity does not use the general reference number for taxes, it can pay the taxes using tax-specific reference numbers.
You can check tax-specific reference numbers in MyTax or in an interface. Note: Only the general reference number for taxes is provided in the Tax Administration’s decisions and tax summary and on the web invoice.
How payments made using tax-specific reference number are used for taxes
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On the MyTax home page, click the Paying taxes and payment details link under Payment status.
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Scroll down to Payment details for all taxes.
Select a tax type, such as transfer tax, in the selection list. If you want to check the reference number for value added tax or for other self-assessed taxes, select Self-assessed taxes in the list.
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You can pay your taxes to the Tax Administration’s bank accounts in Danske Bank or Nordea. The payment recipient is Verohallinto (i.e. the Finnish Tax Administration).
Make all tax payments in the same way
When you pay taxes, use either the general reference number for taxes or the tax-specific reference numbers. If you use both, your payments may be allocated differently from what you intended.
If you use the general reference number for taxes, use the same reference number in paying all your taxes. For exceptions, see What tax types cannot be paid using the general reference number for taxes?
If you use tax-specific reference numbers when you pay, use them in all your tax payments. Do not pay some of your taxes using the general reference number for taxes.
Example 2: A limited liability company has €5,000 in VAT and €1,000 in prepayments falling due in January. The due date for VAT is 12 January, and the due date for prepayments is 23 January.
The company pays
- €6,000 on 5 January using the general reference number for taxes
- €1,000 on 23 January using the reference number for income tax.
€5,000 of the company’s first payment is used to pay VAT on 12 January and €1,000 is used for prepayments on 23 January. The payment of €1,000 intended for January’s prepayments will be used for prepayments in February.