Annual notification: Payments to recipients with limited tax liability—to nonresidents (7809e)

Annual information returns on wages and trade income paid to non-resident taxpayers are filed for the last time for the payment year 2018. If you detect any errors in annual returns filed in or before 2018, you can correct them by submitting a replacement return to the Tax Administration.

Wages and earned income paid on or after 1 January 2019 must be reported to the Incomes Register. Other payments to non-resident taxpayers, such as dividends and interest, will still be reported to the Tax Administration in an annual information return.

Annual return 7809e must be filed on payments to non-resident taxpayers, such as wages, pension, trade income, dividends, interest, fund units or surplus, royalties and income from timber sales.

  • The payor must file the details electronically if the annual return contains data on five or more income earners. However, the e-filing requirement does not concern natural persons and estates.  
  • If you correct data, submit a replacement return (Form 7809e) reporting the non-resident taxpayer’s data for the whole calendar year. In the replacement return, submit data only on those income earners whose original data was inaccurate.

Send the completed forms to:

OCR service of Annual Information Returns
(Vuosi-ilmoitusten optinen lukupalvelu)
PO Box 300
FI-00052 VERO