Annual information return on disposals of crypto assets and on crypto income transactions (FICARF)
Starting in 2026, crypto asset service providers reporting to Finland must collect information on
- service users: natural persons and deceased persons’ estates that are resident taxpayers
- service users’ sales and other disposals of crypto assets and income from transactions of crypto assets.
The information must be filed for the first time on the annual information return for 2026 and submitted by the end of the following year’s January. Because the due date (31 January 2027) is a Sunday, the return must arrive at the Tax Administration on the next business day, 1 February 2027, at the latest.
The information cannot be submitted before 1 January 2027. The information is reported specifically to each transaction.
File the information in Ilmoitin.fi
The information can be filed in XML format in the Ilmoitin.fi service. Read more in the technical guidance, which will be published in early 2026.
Further information and instructions:
New obligation to provide information on crypto asset services in 2026
The Tax Administration can use automated decision-making in the context of resolving tax matters. This means that a decision concerning your tax matter may be based on partial or full use of an automated decision-making system. Read more about automated decision-making at the Tax Administration (only in finnish).