Data file specifications — income tax returns

An English version of these instructions is not yet available, but will be released soon.

 

The following documents were prepared for the electronic filing of income tax returns:

  1. General description for electronic filing of information returns (pdf) 18 November 2019
  2. Allowed combinations of forms for electronic income tax returns (xlsx)
  3. Enclosures to the electronically submitted income tax return (pdf) 24 September 2020

Group I, Companies and organisations

Main tax returns: Form 4, Form 6, Form 6B, Form 6C, Form 6U

 
Name Specification/
year (pdf)
Form/
instructions
for completion
Tax return for housing and real estate companies (4) 2020  
Tax return − benefit under joint administration, government body, foreign estate etc. (6) 2020  
Tax return of business activities, corporation (6B) 2020  
Associations and foundations (6C) 2020  
Income tax return – Foreign corporate entity (6U) 2020  

Enclosure forms (note the permitted combinations of forms and enclosures)

 
Name Specification/
year (pdf)
Form/
instructions
for completion
Profit-and-loss account for a personal source of income (7A) 2020  
Profit-and-loss account for corporation’s or joint benefit administration’s agricultural source of income (7M) 2020  
List of corporate entity’s securities and book-entry shares (8A) 2020  
Specification of unused tax depreciation (12A) 2020  
List of real estate units included in corporate entity’s fixed assets (18) 2020  
Specification of reserves, revaluations and depreciation of fixed assets (62) 2020  
Account of corporate entities and consortia where ownership is at least 10%, and of group contributions given and received (65) 2020  
Account of intra-group relations for the purposes of tax remittance (66) 2020  
Claim for eliminating double taxation (70)    
Tax-exempt capital gains and capital losses that cannot be deducted in taxation (71A)    
Taxable capital gains and tax-deductible capital losses (71B)    
Specification of dividend income and other items related to profit distribution (73) 2020  
Calculation of CFC income (74)    
Profits of a permanent establishment located in a foreign country (75)    
Itemisation of real estate owned by an association or foundation (76)    
Calculation of business profits (77)    
Explanation of transfer prices (78) 2020  
Account of local operations – Foreign corporate entity (80)    
Account of net interest expenses in business operations (81) 2020  
Application for a refund of excise duty on energy products (EVPH) 2020  
Tax prepayment request and change request; corporate taxpayer (VSYENN)    

Group II, Self-employed operators of trade or business and of agriculture and forestry, partnerships and corporations

Main tax returns: Form 2, Form 2C, Form 2Y, Form 36, Form 5, Form 6A, Form 7K

 
Name Specification/
year (pdf)
Form/
instructions
for completion
Tax return for agriculture (2) 2020  
Tax return for forestry (2C) 2020  
Tax return for agriculture, agricultural consortium (2Y) 2020  
Corporate notification – joint administrations of real estate units and businesses carrying on agriculture or forestry operations (36)    
Business tax return, business operator or self-employed person (5) 2020  
Business tax return for consortium (6A) 2020  
Rental income, real estate (7K) 2020  

Enclosure forms (note the permitted combinations of forms and enclosures)

 
Name Specification/
year (pdf)
Form/
instructions
for completion
Specification of a business partnership’s profit for its personal source of income (7B) 2020  
Specification of a business partnership’s profit for its agricultural source of income (7C) 2020  
Rental income, real estate (7K)    
List of securities and book-entry shares owned by a business partnership/consortium or by a self-employed taxpayer (8B) 2020  
Capital gains or capital loss from securities (9A) 2020  
Specification of unused tax depreciation (12A) 2020  
List of real estate units included in corporate entity’s fixed assets (18) 2020  
List of real estate property owned by a business partnership/consortium or a self-employed individual who operates trade or business (18B) 2020  
Information statement, shareholders of a business partnership or consortium (35)    
Corporate notification – joint administrations of real estate units and businesses carrying on agriculture or forestry operations (36)    
Specification of reserves, revaluations and depreciation of fixed assets (62) 2020  
Account of intra-group relations for the purposes of tax remittance (66) 2020  
Claim for eliminating double taxation, submitted by a self-employed individual or a business partnership (70A)    
Specification of dividends and cooperative surplus received by a business partnership (73B) 2020  
Claim for training deduction in business operations (79)    
Claim for training deduction in agricultural operations (79A)    
Account of net interest expenses in business operations (81) 2020  

The first one of the above documents contains general guidelines for submitting income tax returns via the Tyvi services. The second document is a guide for the permissible combinations of tax return forms and enclosures. The third document explains the naming convention of enclosure files. The fourth document contains information on annual updates to data file specifications. Its concise and easy to read information is useful when amendments of tax rules have made it necessary to introduce updates to the specifications.

Alternative way to keep track of updates to data specifications

The Tax Administration has released a database resource containing all the data elements necessary for the upkeep of income tax returns.

To include the database feature in the software that you develop is optional. However, it can make your update and maintenance work easier. In other words, software developers can independently choose to use the database it or leave it out.

In Finnish and Swedish:
Specifications MS Access 2000
Tietuekuvaukset MS Access 2020 (zip) (30.9.2020)
(After you download the database and save it in your hard disk, you can open it there.)
Specification in Excel, 2020
Tietuekuvaukset excel-taulukko 2020 (xlsx) (30.9.2020)

All the data elements of the year's income tax returns are included in both downloads. To work with the database, you need MS Access 2000 or a later version. The Excel file is in the MS Excel format.

Send e-mail to ohjelmistotalot(at)vero.fi to ask for further information on the specifications or to request versions for earlier tax years.