Claim for adjustment of a decision on self-assessed taxes
Businesses and corporations can ask for adjustment of a decision regarding self-assessed taxes.
Self-assessed taxes include VAT, excise duty and employer’s contributions, such as tax withheld on wage payments and the employer's health insurance contribution. If you want to claim adjustment regarding registration, see the instructions on claims for adjustment concerning registration matters
Businesses and corporations can also appeal against late-filing penalties: If you had a special reason for filing your tax return late, you can request that the Tax Administration should not charge the late-filing penalty. Read more about non-recovery of late-filing penalty
Decisions that are accompanied by “Instructions for appeal” can be appealed against.
Please note: If you are, in the year 2023, claiming adjustment of decisions made in 2020, you cannot make the claim in MyTax. Make a free-form claim for adjustment and submit it to the Tax Administration together with the form 4015e: Claim for adjustment of self-assessed taxes, cover page.
Instructions on claims for adjustment
When can a claim for adjustment be filed?
You can make a claim for adjustment within 3 years from the start of the year following the relevant tax period.
When the last day of the time limit is a public holiday, the Independence Day, the 1st May, the Christmas Eve or Midsummer Eve or a regular Saturday, the claim for adjustment may be filed with the Tax Administration on the next weekday.
The claim for adjustment must arrive at the Tax Administration on the due date by 4.15 pm.
Example: A company receives a decision issued by the Tax Administration in January 2023 concerning the tax period of November 2022. If the company files a claim for adjustment, the claim must arrive at the Tax Administration by 31 December 2025. The company’s accounting period is the calendar year.
Note the exceptions:
- If the company’s or organisation’s accounting period is not the calendar year but the tax period is the calendar month: The 3-year period of appeal starts at the beginning of the year following the end of the accounting period.
- A claim for adjustment concerns a registration decision, authorisation decision or another special decision: The claim for adjustment must be filed within 60 days from the date when the decision is received.
Example A: A company has two accounting periods ending during the calendar year 2022: 1 July 2021 to 30 June 2022 and 1 July 2022 to 31 December 2022. The company can claim adjustment of tax decisions concerning these periods until 31 December 2025.
Example B: On 11 January 2023, a company was given a decision on an authorisation. If the company files a claim for adjustment, the claim must arrive at the Tax Administration by 12 March 2023.
However, the appeal period is always at least 60 days from the date when the decision is received.
Always check the due date for appeal in the instructions for appeal enclosed with the decision.
How to make a claim for adjustment
You can file a claim for adjustment in MyTax.
If you are claiming adjustment of excise duty decisions made in 2020 or you cannot make the claim in MyTax for some other reason: Make a free-form claim for adjustment and submit it to the Tax Administration enclosing Form 4015e as a cover page
- After logging in to MyTax, go to the Activities tab.
- Select All adjustment matters in the Claims for adjustment section.
- Click Claim for adjustment to the Assessment Adjustment Board.
- Include the following information:
- the name and Business ID of the appellant
- the decision appealed against
- how you want the decision to be adjusted (including euro amounts)
- the grounds for claiming adjustment (write out the grounds).
After making a claim for adjustment
Even if you are claiming adjustment of a decision, the decision must be complied with until the matter is resolved.
If necessary, you can request a payment arrangement or an injunction to the recovery of the tax.