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

The payor should file the Form 7809e to give details on any payments to nonresidents. The reportable payments not only include wages through the payroll system but also dividends, interest, royalties, pension benefits, proceeds from sales contracts of timber, and profit shares

As of 2016

  • corrections to earlier filings are no longer made on a separate form. Instead of such a separate form, payers must submit a new return (Form 7809e) containing all the details for the nonresident beneficiary and the calendar year concerned.  The return must include all the previously reported information in addition to the corrected information.  
  • Starting 2016, you must file your information returns electronically if you had five or more beneficiaries. However, the requirement of e-filing does not concern natural persons and estates of deceased people.

e-File (lomake.fi)

You must either have personal e-bank security codes, a microchip identity card, or a Katso ID (PWD/OTP).

Send the completed forms to:

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

Key terms:

Page last updated 5/2/2017