Instructions for filing and paying vat
File and pay VAT in MyTax. File a VAT return for each tax period, whether or not your company has had VAT-liable activities during the period. You cannot get more time for filing VAT return.
Instructions for completing the VAT return
Instructions for VAT payment (account and reference numbers)
If you detect an error, this is how to correct it
Receiving a refund of VAT – negative VAT
You can also file the information via an API or in the Ilmoitin.fi e-service.
You can use a paper form only in exceptional cases. There is a link at the bottom of the page for those filing on paper.
When to file and pay
The due date for filing the VAT return is also the due date for VAT payment. When you must do this depends on the length of the tax period of your business: one month, one calendar quarter or one year.
The general due date is the 12th of each month.
| Tax periods for business taxpayers | Deadlines to file and pay |
|---|---|
| Month |
Filing and paying VAT once a month is required if your tax period is the month. The due date both for filing and for payment is the 12th of the month (the second month following the end of the tax period). Example: You must file and pay your VAT for March by 12 May. |
| Quarter |
Filing and paying VAT once every three months. The due date is the 12th of the second month following the end of the tax period. Example: You must file and pay VAT for the first quarter (January, February and March) by 12 May. |
| Year |
Filing and paying VAT once a year. The due date is the end of February the following year. Example: You must file and pay your VAT for 2023 by 29 February 2024. |
If the 12th falls on a Saturday, Sunday or a public holiday, the due date is extended to the next business day.
Start and end dates of the tax period
Did you receive a reminder letter or a decision about estimated VAT?
You receive a reminder from the Tax Administration if you did not submit a VAT return. The letter also contains an estimate for the amount of VAT to pay. If your company has a VAT registration, it must submit VAT returns for every tax period, even if no activities were undertaken for which VAT must be paid.
Please submit your VAT return as soon as you receive the reminder. When you submit the return, the Tax Administration refrains from assessing your taxes by estimation. If no return is submitted, the Tax Administration estimates your company’s VAT and imposes punitive charges. If this situation concerns you, your company will receive a decision letter on taxation by estimation.
However, you do not need to submit a claim for adjustment and you do not need to contact the Tax Administration. When you submit the VAT return that was missing, we can cancel the estimate and the punitive charges.
Read more about taxation by the Tax Administration’s estimate.
Did you file and pay VAT past deadline?
If you file a VAT return after the date when it is due, you must pay a late penalty charge. Read more about the charges.
If you pay your VAT after the due date, you must pay late-payment interest. VAT starts collecting interest on the day after the due date. Interest collection stops on the day when you make the payment. For 2024, the rate of late-payment interest is 11%. Log in to MyTax to check the exact amount and interest.
If you are unable to pay the VAT by the due date, you can request a payment arrangement for temporary financial difficulties.