Annual information return on intermediated services 2021, instructions
These are instructions for filling in an annual information return on intermediated transport service income and rental income, i.e. data that can be submitted in the VSVALPAL data flow. An annual information return can be uploaded as a file in the Tax Administration's e-service or through a technical interface (API). If you upload a CSV file in the e-service, the character encoding you should use is UTF-8. In the e-service, details can also be entered individually.
The obligation to file the return is based on the Tax Administration’s general decision on reporting (§ 20). The annual information return on intermediated transport services meets the reporting obligation under § 15, subsection 2 of the Act on Transport Services. It is therefore not necessary to submit the same information to Traficom.
In the annual information return, details are submitted once a year. The amounts are added together and specified by recipient. If the filer wishes to submit details specified by transaction, they can do so through the API.
Who must file an annual information return?
Companies and other operators intermediating transport services or renting an apartment or a real estate unit in exchange for compensation must file an annual information return.
Rental here refers to the renting of an apartment or a real estate unit or part of an apartment or real estate unit. If the rental unit has not generated any income or expenses for the owner, there is no need to file the return. A foreign intermediary’s representatives located in Finland are also obliged to file the return.
Intermediation of transport services refers to intermediation of passenger or goods transport services in exchange for compensation. However, a supplier intermediating only its own transport services need not file an annual return. Further, it is not necessary to report intermediation of travel packages or combined travel arrangements if the services fall within the scope of the act on travel service combinations (Laki matkapalveluyhdistelmistä 901/2017).
What payments must be reported?
The intermediary or their representative must report the payments they have intermediated from the renter to the tenant or from the user of transport services to the supplier of such services. The payments must be reported irrespective of whether they have been paid and remitted to resident or non-resident taxpayers.
Payments from the tenant directly to the renter do not need to be reported on the annual return.
When must an annual information return be filed?
An annual information return must be filed for the first time for the year 2020. The due date is usually 31 January. However, the annual return for 2020 does not need to arrive until 1 February 2021. The reason is that 31 January 2021 is a Sunday. If the due date falls on a Saturday, Sunday or public holiday, the due date for filing is the next business day.
Detailed instructions for filling in the form
Return ID (Transaction identifier)
Enter here an identifier of your choice, consisting of letters and numbers. The maximum length is 20 characters. The identifier is specific to the return. It is needed especially when corrections are filed.
Year of payment and length of return period
When you file recipient-specific sums for 2021, select 2021 as the year of payment. At Length of return period, enter V (= calendar year). If you file details by transaction, enter T (= transaction-specific).
When you file recipient-specific sums for 2021, select the last day of the year, i.e. 31122021, as the date of payment. If you file details by transaction, enter here the date when you made the payment. In addition to the date, enter the time as HHMMSS (hour-minute-second).
Details on the party with reporting obligation
Report the Finnish intermediary’s personal ID or Business ID. If the intermediary is non-Finnish, report a foreign ID, ID type and country code. If you submit the return as a file, use the number of the ID type:
1 = TIN
2 = VAT number
3 = foreign trade register number
4 = foreign business identification number
If you enter a foreign ID, also specify a country code.
In the case of a foreign intermediary, also specify the name, street address, town/zone, country of address and country of domicile.
In the 2021 return, the filer role of the party with the reporting obligation can only be Payment intermediary. The data is mandatory.
Type of intermediation
The type of intermediation may be 1 for transport or 2 for rental. If you have intermediated both types of services, file a separate annual information return for each.
Payment recipient’s (seller of service) details
Enter the recipient’s Finnish personal ID or Business ID, if they have one. If the recipient is non-Finnish and does not have a Finnish personal ID or Business ID, enter their date of birth or foreign ID. You can also enter some other identifying detail, such as the customer number you use in your own systems.
If the recipient does not have a Finnish personal ID or Business ID, also state the recipient’s name, street address, postal code, town or zone in the country of residence, and country code for the address.
Enter the number of the payment recipient’s account to which the rental or transport service income was paid. The number can be a bank account number in IBAN format or some other account number. Such other account can be, for example, a PayPal account or a virtual currency account, such as a bitcoin account. Specify the type of Other account (PayPal, bitcoin, etc.) in the appropriate field.
Start and end date of the activity
State the start date, if the activity started in the middle of the year. If the activity ended in the middle of the year, state the end date. If you do not enter any dates, the activity is assumed to have continued throughout the year.
Details on the rented property
If the intermediated service is rental service, identifying details on the rented property must be given. Mandatory details include the street address, town and country code of the property. Also give an identifier specifying the rental property, such as the housing company’s Business ID, property identifier or identification number used by the intermediary in their own system.
Always enter the amounts in euros. If the payment has been made in some other currency, convert the amount into euros. Use the currency rate published by the European Central Bank valid on the date of payment. Enter the exact amount to the cent, without VAT.
Enter the gross amount, and then the net amount remitted to the customer. Also enter the intermediary’s commission in the appropriate field. Other costs do not need to be be specified.
Contact person’s details
Enter the name, telephone number and e-mail address of the person whom the Tax Administration can contact for further information.
How to make corrections to an annual information return
General information about making corrections can be found in the instructions How to make corrections to an annual information return. A new annual information return replaces the previous return if the same identifying details are used. A return with incorrect identifying details can be corrected by submitting a deletion file. In the e-service, you can make corrections following the general instructions. Returns, corrections and deletions can be filed in different channels.
Error in identifying details
If you notice an error in the identifying details of a return, delete the whole return. Then file a new return including the corrected identifying details as well as all the other information of the original return.
The identifying details of the annual information return are the following:
- filing identifier (only for returns submitted as a file)
- year of payment
- return ID
- length of return period
- date of transaction
- personal ID, Business ID or foreign ID of the party with reporting obligation
- name of the party with reporting obligation
- type of intermediation
- recipient’s personal ID or Business ID
- identifier specifying the software that generated the return (only for returns submitted through API)
Also note that a single filer cannot have several valid returns with the same identifying details. The most recent return always replaces the previous return.