Authorisations in Tax Administration e-services

You can use Tax Administration e-services on behalf of another party if they have authorised you to do so. The following Suomi.fi authorisations enable you to take care of another party’s tax matters electronically:

The “Managing of tax affairs” authorisation corresponds to the “MyTax for individuals and entrepreneurs” and “Company MyTax” Katso roles.

An authorised agent can take care of all the tax matters of the person or company who has granted the authorisation. The agent can also access tax data in MyTax. For example, an accountant can be authorised to manage all the tax matters of a company.

The authorised agent can visit tax offices and call our telephone service as well as use MyTax, Ilmoitin.fi, Lomake.fi and any future e-services on the authorising party’s behalf. However, the authorisation does not allow the agent to use Palkka.fi or to submit reports to the Incomes Register. The Incomes Register requires separate authorisation. The “Managing tax affairs” mandate is not available in the EMCS and Excise Duty Online e-services.

The “Managing of tax affairs” authorisation can be used by

  • individual taxpayers
  • self-employed individuals and agricultural operators
  • general and limited partnerships
  • limited companies, housing companies and cooperatives.

Agents can see the personal tax data of self-employed individuals and agricultural operators

If you grant the “Managing of tax affairs” authorisation to an accounting firm, the firm can see your personal tax details as well as your company’s details in MyTax.

The agent can access the following details in MyTax:

  • income tax, inheritance tax, gift tax
  • advance rulings, claims for adjustment and decisions relating to income tax
  • decisions on claims for adjustment made by the Tax Administration and the Adjustment Board
  • letters and decisions concerning taxation
  • tax audit reports concerning business operations
  • decisions on advance rulings made in MyTax.

Inside information according to the EU regulation on market abuse is not available in MyTax.

Please note that your agent cannot change your company’s bank account number in MyTax with the “Managing of tax affairs” authorisation if the company form is limited company, public limited company or non-profit association.

The “Managing of tax affairs” authorisation allows you to search the tax debt register for business operators’ tax debt details. You can search for the tax debt details of companies and organisations without authorisation.

The “Filing of tax returns and other reports” authorisation corresponds to the following Katso roles:

  • Filer of income tax returns
  • VAT
  • Employer’s contributions
  • Filer of self-assessed taxes
  • Account operator

This authorisation allows the agent to file tax returns and other tax-related reports on behalf of the authorising party. The “Filing of tax returns and other reports” authorisation also allows you to search the tax debt register for business operators’ tax debt details. You can search for the tax debt details of companies and organisations without authorisation.

The agent can use Lomake.fi and Ilmoitin.fi to file tax returns.

However, this authorisation does not allow the agent to use MyTax and access the authorising party’s tax data there.

The “Managing matters related to real estate taxes” authorisation corresponds to the “Filer of real estate details” Katso role.

The agent can view and update the real estate details used as basis for the authorising party’s real estate taxation. The agent can also request extended time for filing a real estate tax return and file a claim for adjustment of real estate tax.

The “Reports on construction work and tax number requests” authorisation corresponds to the “Supplier of comparison data” Katso role.

This authorisation allows the agent to

  • file, view and edit household’s reports on construction work as well as contract and employee details related to construction
  • request tax number details.

The authorisation for construction work reports and tax number requests is available to

  • individual taxpayers
  • self-employed individuals
  • general and limited partnerships
  • limited liability companies
  • housing companies
  • cooperatives.

Information available to the authorised person in MyTax

The authorised person can see

  • details of all reports on construction work filed with the ID of the party who has the obligation to provide information, regardless of who has actually filed the reports
  • letters related to the content of construction work reports
  • whether a tax number is in the public register of the construction industry.

When a company registers workers in the construction industry’s tax number register with their personal IDs, the company also receives information on the registered workers’ tax numbers.

The authorised person cannot see

  • negligence penalties on construction reports
  • letters concerning negligence penalties
  • claims for adjustments
  • letters concerning other matters than construction reports.

The “Application for VAT refunds from other EU member states” authorisation corresponds to the “Applicant for foreign VAT refund” Katso role.

The agent can submit and edit requests for VAT refunds to other EU countries on the behalf of the authorising party as well as view the messages they receive on the subject.

Information available to the authorised person in MyTax

The agent can take care of all matters related to refund applications:

  • file a refund request
  • view the status of the request
  • read messages and decisions published in MyTax.

The authorised person cannot see the taxpayer’s other tax matters in MyTax, such as tax payment details.

You can use the Katso ID

You can log in to MyTax with your current Katso ID until 31 August 2021.

Katso authorisation can be used for M1SS and ALVEU matters.

The “Reports on the VAT Special Scheme” authorisation corresponds to the “Applicant for foreign VAT refund” Katso role.

This authorisation allows the agent to

  • request registration for the VAT special scheme
  • take care of tax matters related to the VAT special scheme.

Information available to the authorised person in MyTax

The authorised person can

  • file, view and edit VAT special scheme returns
  • see the amount of tax due and the reference and account numbers when filing a return, but not the taxpayer’s payment status
  • respond to information requests
  • see payment and filing reminders, information requests and decisions related to the special scheme
  • see and edit the scheme registration details
  • file a notification of termination to the VAT special scheme.

The authorised person cannot access

  • any information about the taxpayer’s other tax matters
  • the taxpayer’s tax payment status or payment details.

However, the authorised person can see the payable amount of tax filed in the VAT special scheme return.

You can use the Katso ID

You can log in to MyTax with your current Katso ID until 31 August 2021.

Katso authorisation can be used for M1SS and ALVEU matters.

The “Applying for a refund of tax at source and a tax at source card” authorisation corresponds to the “Requests for refunds of tax at source/tax-at-source card” Katso role.

This authorisation allows the agent or representative to

  • submit an application for refund of source tax (relating to received dividends, interest or royalty) that has been withheld in Finland and the amount has been too high
  • submit an application, on behalf of a foreign corporate entity, for a tax-at-source card for dividends, interest and royalties to be received from a source in Finland

The authorisation is designed for users of Ilmoitin.fi.

 

Companies and private individuals can grant Suomi.fi authorisations for the use of MyTax.

A company or a private individual can authorise a representative to take care of the following tax matters relating to vehicles that are registered or taken into use for the first time in Finland:

  • registering as a filer of car tax and changing registration details
  • filing car tax returns and responding to requests for further information
  • viewing car tax decisions
  • submitting price details on new vehicles and viewing price details
  • filing declarations of demonstration use
  • requesting car tax refunds
  • requesting an extension of time limit for tourist use
  • requesting a decision on residency for purposes of car tax
  • appealing against a decision on car tax.

The “Managing matters concerning excise taxation” authorisation corresponds to the “Tax Administration’s excise duty” role in Katso.

The authorisation allows the authorised party to use MyTax on behalf of the authorising party and

  • file excise duty returns
  • submit advance notices and see the status of guarantee payments
  • request refunds of excise duties
  • view previous tax decisions and refund decisions concerning excise duties
  • request new excise duty authorisations or changes to existing authorisations
  • take care of matters related to the register of aid recipients for excise duty (VATU)
  • register as liable for excise duty or make changes to registration details.

The “Managing matters concerning excise taxation” authorisation does not allow the authorised party to

  • manage payment matters in MyTax on behalf of the authorising party. The authorised company can pay the taxes, charges and guarantees in an online bank. The party making payments needs the following details from MyTax: the tax amount, the account number and the reference number for self-assessed taxes. 

The authorisation can be used in MyTax from the beginning of 2021

  • The online service for filing excise duties and the register of aid recipients for excise duty are available in MyTax from the beginning of 2021.

The “Submitting notifications of movements of excise goods under duty suspension (EMCS)” authorisation corresponds to the “Tax Administration’s excise duty” role in Katso.

A party with this authorisation can manage the authorising party’s matters related to movements of goods subject to harmonised excise duty in the duty suspension arrangement.

EMCS service (service for reporting the movement of excise goods under duty suspension) transfers to MyTax in 2023.

How to grant an authorisation

How to grant an authorisation – see instructions for your situation

Authorisations in different e-services

The table below shows which authorisation you need when you are using an e-service or service channel on the behalf of someone else.

If you are an accountant and you are using Ilmoitin.fi or Lomake.fi on the behalf of your customer, you can always use a personal identifier for identification. It does not matter whether you have been granted authorisation on Suomi.fi Authorisations or on the Katso service.

Authorisations needed by different taxpayer groups for different services when acting on the behalf of someone else.
Taxpayer group MyTax Ilmoitin.fi Lomake.fi Service at tax office or by telephone Incomes Register Palkka.fi
Individual taxpayers Suomi.fi - - Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards) Suomi.fi Suomi.fi
Self-employed individuals Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards) Suomi.fi and Katso Suomi.fi and Katso
Agricultural and
forestry operators
Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards) Suomi.fi and Katso Suomi.fi and Katso
Limited liability companies and housing companies Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards) Suomi.fi and Katso Suomi.fi and Katso
Cooperatives Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards) Suomi.fi and Katso Suomi.fi and Katso
General and limited partnerships Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards) Suomi.fi and Katso Suomi.fi and Katso
Business partnerships and tax partnership Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards) Suomi.fi and Katso Suomi.fi and Katso
Estates Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards) Suomi.fi and Katso Suomi.fi and Katso
Associations and foundations Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards)- Suomi.fi and Katso Suomi.fi and Katso
International operators Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso - Suomi.fi and Katso Suomi.fi and Katso
Joint-benefit administrations Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards) Suomi.fi and Katso Suomi.fi and Katso
Public organisations Suomi.fi and Katso Suomi.fi and Katso Suomi.fi and Katso Suomi.fi (except tax filing and requests for tax-at-source refunds or tax-at-source cards) Suomi.fi and Katso Suomi.fi and Katso