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

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 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.

If you filed the annual information return in the Tax Administration’s e-service, make corrections via the same service. 

You can make corrections to annual information returns from previous years also in the Lomake.fi service: 

• 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)