Annual information return on intermediated services
This annual information return is for reporting transactions related to intermediated transport services and rental income.
Parties that offer services described as brokering and dispatch services in the Act on Transport Services (320/2017), or their representatives in Finland, have an obligation to file details on transport services.
Parties that offer intermediation services, or their Finnish representatives, have an obligation to file details on rental income if the services in question concern the rental of apartments or real estate units or parts of an apartment or a real estate unit.
The filing obligation starts with the year 2020. The filing deadline is 1 February 2021.
- via the Tax Administration API. The interface will be available on 1.1.2021.
- in the Tax Administration's e-filing service on an online form or as a CSV file.
If you need to make corrections, submit a new annual information return to replace the one you had sent previously. The replacement should only concern the persons whose details were incorrect in the original return. Read more about making corrections to annual information returns