Crypto asset operator — how to sign up for the Tax Administration’s register

These instructions are for the crypto asset operators that meet the definition of the reporting crypto asset service provider. 

A crypto asset operator is a company that offers crypto asset services to its users, including exchange of crypto assets for other crypto assets. Crypto asset operators are not authorised by the Financial Supervisory Authority, or their operation is not covered by the Markets in Crypto Assets Regulation (MiCA).   

Crypto asset operators have to submit an application for registration with the competent authority of the Member State where the strongest territorial or geographic ties with the operator are in existence. The competent authority for Finland is the Tax Administration. A crypto asset operator will be issued an individual identification number upon registration. 

If you are a crypto asset operator, you must register before the end of the calendar year for which you are required to submit an annual information return. 

How to apply for registration

A Finnish Business ID is required of all crypto asset operators seeking registration in Finland. 

If you are an operator and you have no Business ID: register on the start-up notification (Forms Y1 to Y3). 

If you have a Business ID: register on the change notification (Forms Y4–Y6). 

Fill in the form’s space “Additional information fo the Tax Administration” to indicate that you seek registration as a crypto asset operator. Then, use the space – or add an enclosed document – to give the following information on your activity as a crypto asset operator:

• your websites and other electronic contact information (including your e mail address)
• tax identification numbers in the country of domicile (your TIN, other registration code number, company ID)
• the EU Member States being their countries of residence of your customers, the users of your services
• the non-EU countries with which you have stronger territorial and geographic ties, more importantly than with the EU Member State of your registration, and where you fulfil the requirements on due diligence and on reporting. 

A non-Finnish operator must enclose additional forms as follows:

• When submitting Form Y1 or Form Y2, please add Form 6204. 
• When submitting Form Y3, please add Form 6206.

A foreign Trade Register extract must also be enclosed, indicating the company's name, domicile, line of business, start and end dates of the accounting year, names of the persons having the right to sign for the company.

If the above information is not shown on an extract from a foreign Trade Register or on a comparable document, you need to enclose a photocopy of the company’s articles of association, partnership agreement, charter or similar rules.

If a foreign document is attached to the form, it must also be accompanied by a translation into Finnish, Swedish or English.

A person who has the right to sign for the company should sign the completed “Y” form. In the event that someone else will sign your “Y” form, you must enclose a letter of authorisation.

Y forms with enclosures (BIS/YTJ)

Send the completed form and enclosed documents to: 

PRH - Tax Administration
Business Information System
P.O. Box 2000
FI-00231 HELSINKI

After your request or notification has been processed, you will receive a decision on registration.

In the event of changes to your information, or in the event of termination of your activities relating to crypto assets, submit a notification of change or termination (Forms Y4, Y5 and Y6). If necessary, you can provide more information under “Additional information for the Tax Administration”.

You are required to provide the Tax Administration with information every year

When you are registered in Finland as a crypto asset operator, you need to inform the Tax Administration of reportable transactions once a year, by the end of January. Submit your annual information returns electronically via Ilmoitin.fi.

The annual information return on disposals of crypto assets and on crypto income transactions (FICARF)

Reporting crypto asset service provider’s annual information return (CARF/DAC8)

Further information

A new obligation to provide information on crypto asset services in 2026