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Annual information return from a Reporting platform operator

Companies that provide a digital platform, to allow sellers to be connected with customers for the provision of goods and services, must send information to the Tax Administration concerning the transactions under intermediation through their platform.

The information return can be submitted in XML format using the service (Annual information return of Reporting Platform Operators, technical guidance). The 2023 calendar year is the first year for reporting, and the deadline for the first information return is the end of January 2024.

Note: This annual return will replace the previous “Annual information return on intermediated services

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The reporting requirement also applies on operators outside the EU that provide a platform for sellers in the EU and that have submitted an application to Finland for single registration as a submitter of annual information. Read more: Digital platform operator outside the EU: How to register in the EU

The returns must be submitted online, in the .xml format through The annual return's required data content and further instructions will be released later.

Page last updated 2/3/2023