Annual information return on payments to non-residents (7809e)

Payments of pensions and benefits to non-resident taxpayers must be reported to the Incomes Register as of 1 January 2021.

On annual information return 7809, report details on payments made to non-resident taxpayers, such as payments of dividends from a non-listed company, surplus or interest.

File the details electronically if the annual return contains data on five or more income recipients. If you are a private individual, you can also file on paper.

File in Lomake.fi

Note: You can still submit details for 2021 in Lomake.fi.

Log in to Lomake.fi with your personal e-bank codes or an electronic certificate card.

• 2021 – Annual notification for payments to persons with limited tax liability in Finland (lomake.fi)
• 2020 – Annual notification for payments to persons with limited tax liability in Finland (lomake.fi)
• 2019 – Annual notification for payments to persons with limited tax liability in Finland (lomake.fi)
• 2016 – Annual notification for payments to persons with limited tax liability in Finland (lomake.fi)

You can access saved and submitted forms in My e-Services (lomake.fi).

File in Ilmoitin.fi

Ilmoitin.fi

Instructions for submitting annual information returns as a file – data format specifications 

Making corrections

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 income recipients whose details were incorrect in the original return. Read more about making corrections