Tax reforms

Individual taxpayers

There will be changes to tax cards and tax prepayment. In the spring of 2019, there will also be changes to tax returns.
 
These coming changes do not require you to contact the Tax Administration. We will tell you more about these changes in 2018.

 

corporations and joint administrations

Several changes to the taxes of corporations and joint administrations became effective in November 2017. For example, the supplementary advance payment was replaced by an additional prepayment determined after the end of the tax year. Income taxes are paid under a tax type-specific reference number, and MyTax has replaced the Corporation Tax Online service. Corporations are also required to file their tax returns and any applications concerning prepayments online (e-filing). On 1 November 2017, the legislative changes entered into force for corporations and joint administrations as of the 2017 tax year and for other taxpayers as of the 2018 tax year.

If a corporation’s tax period ends in January or February 2017, their tax assessment will end exceptionally on 31 January 2018.

For more information on the changes, go to the navigation bar on the left.

Further information: 

Other changes

VAT liability concerning export will transfer from the Customs to the Tax Administration

From 1 January 2018, VAT-registered taxpayers will pay VAT and file VAT tax returns on exports with the Tax Administration. After the change, VAT-registered businesses will be able to handle all their VAT-related tax matters with the Tax Administration. Read more.