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Annual information returns & Instructions

Name Data Record (pdf) Form (pdf)/ Link to return instructions
Annual information return on dividends, the itemization section (VSOSERIT)

(VSOSERIE for the 2020 reporting year and earlier years)

2022 (8 February 2022)
2021 (2 June 2021)
2020 (10 December 2020)
2019 (22 November 2019)
2018 (16 November 2018)
2016
7812e
Annual information return on paid dividends
Summary section (VSOSYHTV)

(VSOSVYHT for the 2020 reporting year and earlier years)

2022
2021 (17 Septemper 2021)
2020
2019 (29 April 2019)
2018 (16 November 2018)
2016
7812e
Annual Information Return concerning Payments governed by Income Tax Act (TVL) (VSTVERIE) 2022
2021 (2 June 2021)
2020 (7 September 2020)
2019 (7 September 2020)
2018 (6 August 2018)
2016
7805
Person to contact for purposes of the annual information return on interest payments under Income Tax Act (VSTVVYHT) Starting 2022, no format will be published for the VSTVVYHT information return.
2021
2020
2019 (29 April 2019)
2018 (6 August 2018)
2016
7805
Annual Information Return  concerning Interest calling for Taxation at Source (VSKTVYSL) 2022
2021
2020
2019 (29 April 2019)
2018
2016
7815e
Annual information return concerning transferred foreign dividends (VSULKOSE) 2022
2021
2020 (31 December 2020)
2019 (31 December 2020)
 
Annual Information Return concerning Refunds of capital (VSPAOPAL) 2022
2021
2020
2019 (29 April 2019)
Guidance
Purchase and sale itemization for Securities and Derivatives (VSAPUUSE) 2022
2021
2020 (6 October 2020)
2019 (10 June 2019)
 
Annual Information Return of those who charge Asset Management fees (VSOMHOIE) 2022
2021
2020
2019 (29 April 2019)
 
Annual Information Return On Issued Loan Principal, and On Receipts of Interest (VSLAINAE) 2022
2021
2020
2019
 
Annual information return on profit surplus of a cooperative society, itemization (VSOKERIE) 2022
2021
2020
2019 (29 April 2019)
2018 (16 November 2018)
2016
 
Annual information return on profit surplus of a cooperative society, summary (VSOKVYHT) 2022
2021
2020
2019 (29 April 2019)
2018 (16 November 2018)
2016
 
Annual information return about equity savings accounts (VSOSAKET) 2022
2021 (17 Septemper 2021)
2020 (26 November 2020)
Guidance
Annual information return on a non-listed limited company's share issue to employees (VSLISTHA) 2022
2021 (19 April 2021)
 
Annual information return on intermediated services (VSVALPAL) API-interface descriptions:

Transport services API and Renting API

Guidance
Authorised Intermediary’s
annual information return (WRP101)
Technical guidance 2021
(20 June 2022)
Trace schema:
isotrctypes (1.0.3, xsd)
TraceWrapper (1.0, xsd)
oecdtrctypes (1.0.1, xsd)
TraceXML (1.2, xsd)
ReadMe (txt) (8.6.2021)

XML examples (pdf) (16 March 2022)

Example files:
Case 1 (xml)
Case 2 (xml)
Case 2b Correction (xml)
Case 3 (xml)
Case 3b Correction (xml)
Case 4 (xml)
Case 4b Deletion (xml)
Case 5 (xml)
Case 6 (xml)
Case 7 (xml)
Case 8 (xml)
Case 9 (xml)
Case 10 (xml)
Case 11 Summary (xml)
Case 12 Nil return (xml)

Annual information return on dividends paid to nonresidents by a listed company (WRP102) Technical guidance 2021 (20 June 2022) Trace schema:
isotrctypes (1.0.3, xsd)
TraceWrapper (1.0, xsd)
oecdtrctypes (1.0.1, xsd)
TraceXML (1.2, xsd)
ReadMe (txt) (8 June 2021)

XML examples (pdf) (15 March 2022)

Example files:
Case 1 (xml) 
Case 2 (xml) 
Case 3 (xml) 
Case 4 (xml) 

Annual information return on dividends paid to nonresident beneficiaries (VSROSERI) 2022 
2021 (3 November 2021)
7809e
Annual information return on interest payments, made to nonresident beneficiaries (VSRKOERI) 2022
2021 (2 June 2021)
7809e
Annual information return on other payments made to nonresident beneficiaries (VSRMUERI) 2022
2021 (2 June 2021)
7809e
Annual notification for payments to persons with limited tax liability in Finland (VSRAERIE) No format for the year 2021 is published for the VSRAERIE information return.  The information about payments to nonresidents (such as pensions to persons with limited tax liability in Finland) is instead reported to the Incomes Register. Read more: incomesregister.fi.

However, other information returns must be sent to the Tax Administration annually. Example: VSROSERI.

2020 (8 May 2020)
2019 (29 April 2019)
2018 (14 November 2018)
2016

7809e
Technical guidance for the FATCA annual information return 2021 (12 Septemper 2022)  
CRS and DAC2 annual information returns 2021 (31 March 2022)

TAXFI (TAXFI 2.0, xsd)
isocrstypes (TAXFI 2.0, xsd)
Example files in the XML format, TAXFI 2.0

Report CRS&DAC2 (xml)
Make corrections (xml)
Nil return (xml)
Holder is not a natural person (xml)
Delete (xml)

Long-term savings (ps): itemization of purchases/sales of securities and derivatives (VSAPPSPS) Starting 2020, no format will be published for the VSAPPSPS information return.

2019 (30 July 2019)

 
Annual information return, Employer Payroll Report (VSPSERIE) Format for year 2019 will not be published because information should be returned to income register. Read more: incomesregister.fi

2018 (16 November 2018)
2016

7801e
Employer Payroll Report - Summary section, Payor's details (VSPSVYHT) Format for year 2019 will not be published because information should be returned to income register. Read more: incomesregister.fi

2018 (16 November 2018)
2016

7801e
Employer Payroll Report, itemization of beneficiaries, no expense reimbursement included (VSPSERIK) Format for year 2019 will not be published because information should be returned to income register. Read more: incomesregister.fi

2018
2016

-
Employer Payroll Report, expense reimbursements paid to employees (VSPSKUST) Format for year 2019 will not be published because information should be returned to income register. Read more: 
incomesregister.fi

2018
2016

7801e

This page only contains the forms and instructions in the English language. Go to the Finnish/Swedish pages of this Website to see and download more forms and instructions.