The country code comprises two capital letters. For example, the country code of Finland is FI.
You need to report a country code in the following situations, for example:
If the payer does not have a Finnish Business ID or a personal identity code, report the foreign identifier, the type of the identifier and the country code of the country that issued the identifier.
Report the payer's address. If the address is located abroad, also enter the country code.
If the payer is a temporary employer, report the payer's address and country code.
If the income earner does not have a Finnish Business ID or a personal identity code, report the foreign identifier, the type of identifier and the country code of the country that issued the identifier.
Report the income earner's address. If the address is located abroad, enter the country code as well.
If the income earner is a non-resident taxpayer, report the country code of the country of residence.
If the income earner works abroad, report the country code and name of the country of work as well as the district of work. Also report the income earner's address in the country of work and the country code.
If the employer applies the six-month rule of the income tax act (tuloverolaki 1535/1992) to the wage income, you must also report The six-month rule is applicable: Yes and the country code of the country of work, in addition to the income type.
If a foreign employer has paid wages to a person who is a resident taxpayer in Finland but has not stayed in Finland longer than 183 days during the period referred to by the tax treaty, report the country code of the country that has the right to tax the income. This information is reported only when the foreign employer does not have a permanent establishment in Finland.
If you cannot find the country code in the drop-down menu in the e-service, enter 99 as the code and the name of the country.
