Data file specifications — income tax returns
The following documents were prepared for the electronic filing of income tax returns:
- General description for electronic filing of information returns (pdf) (23 October 2023)
- Allowed combinations of forms for electronic income tax returns (xlsx)
- Enclosures to the electronically submitted income tax return (pdf) (10 January 2023)
- Changes in electronic income tax return for the year (In Finnish and Swedish) 2022 (xlsx), 2023 (xlsx) (27 September 2023)
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) | 2023 2022 2021 2020 |
|
| Tax return − benefit under joint administration, government body, foreign estate etc. (6) | 2023 2022 2021 2020 |
|
| Tax return of business activities, corporation (6B) | 2023 2022 2021 2020 |
|
| Associations and foundations (6C) | 2023 2022 2021 2020 |
|
| Income tax return – Foreign corporate entity (6U) | 2023 (17 February 2023) 2022 2021 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) | 2023 2022 2021 2020 |
|
| Profit-and-loss account for corporation’s or joint benefit administration’s agricultural source of income (7M) | 2023 2022 2021 2020 |
|
| List of corporate entity’s securities and book-entry shares (8A) | 2023 2022 2021 2020 (10 March 2021) |
|
| Specification of unused tax depreciation (12A) | 2023 2022 2021 2020 |
|
| List of real estate units included in corporate entity’s fixed assets (18) | 2023 2022 2021 2020 |
|
| Specification of reserves, revaluations and depreciation of fixed assets (62) | 2023 2022 2021 (25 January 2022) 2020 |
|
| Account of corporate entities and consortia where ownership is at least 10%, and of group contributions given and received (65) | 2023 2022 2021 2020 |
|
| Account of intra-group relations for the purposes of tax remittance (66) | 2023 2022 2021 2020 |
|
| Additional expense deduction for research and development activities (67) | Will leave from 2023 2022 2021 |
|
| Claim for temporary additional tax deduction for r&d expenses - subcontractors' invoices (67A) | 2023 (8 August 2023) | |
| General claim for additional tax deduction for r&d expenses (67Y) | 2023 | |
| Claim for eliminating double taxation (70) | 2023 2022 2021 2020 |
|
| Tax-exempt capital gains and capital losses that cannot be deducted in taxation (71A) | 2023 2022 2021 2020 |
|
| Taxable capital gains and tax-deductible capital losses (71B) | 2023 2022 (14 February 2022) 2021 2020 |
|
| Specification of dividend income and other items related to profit distribution (73) | 2023 2022 2021 2020 |
|
| Calculation of CFC income (74) | 2023 2022 2021 2020 |
|
| Profits of a permanent establishment located in a foreign country (75) | 2023 2022 2021 2020 |
|
| Calculation of business profits (77) | 2023 2022 2021 2020 |
|
| Explanation of transfer prices (78) | 2023 2022 2021 2020 |
|
| Claim for training deduction in business operations (79) | 2023 2022 2021 |
|
| Claim for training deduction in agricultural operations (79A) | 2023 2022 2021 |
|
| Account of net interest expenses in business operations (81) | 2023 2022 (3 February 2022) 2021 2020 |
|
| Application for a refund of excise duty on agricultural energy products (EVPH) | 2023 2022 2021 2020 |
|
| Further information received from the taxpayer (SELVI) | 2023 2022 2021 2020 |
|
| Tax prepayment request and change request; corporate taxpayer (VSYENN) | 2023 2022 2021 2020 |
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 5, Form 6A, Form 7K
| Name | Specification/ year (pdf) |
Form/ instructions for completion |
|---|---|---|
| Tax return for agriculture (2) | 2023 2022 2021 2020 |
|
| Tax return for forestry (2C) | 2023 2022 2021 2020 |
|
| Tax return for agriculture, agricultural consortium (2Y) | 2023 2022 2021 2020 |
|
| Business tax return, business operator or self-employed person (5) | 2023 2022 2021 2020 |
|
| Business tax return for consortium (6A) | 2023 2022 2021 (2 February 2022) 2020 |
|
| Rental income, real estate (7K) | 2023 2022 2021 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) | 2023 2022 2021 2020 |
|
| Specification of a business partnership’s profit for its agricultural source of income (7C) | 2023 2022 2021 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) | 2023 2022 2021 2020 |
|
| Capital gains or capital loss from securities (9A) | 2023 2022 2021 2020 |
|
| Specification of unused tax depreciation (12A) | 2023 2022 2021 2020 |
|
| List of real estate property owned by a business partnership/consortium or a self-employed individual who operates trade or business (18B) | 2023 2022 2021 2020 |
|
| Itemisation of profit shares from capital fund partnerships (37) | 2023 2022 2021 |
|
| Specification of reserves, revaluations and depreciation of fixed assets (62) | 2023 2022 2021 (25 January 2022) 2020 |
|
| Additional expense deduction for research and development activities (67) | Will leave from 2023 2022 2021 |
|
| Claim for temporary additional tax deduction for r&d expenses - subcontractors' invoices (67A) | 2023 | |
| General claim for additional tax deduction for r&d expenses (67Y) | 2023 | |
| Claim for eliminating double taxation (70) | 2023 2022 2021 2020 |
|
| Specification of dividends and cooperative surplus received by a business partnership (73B) | 2023 2022 2021 2020 |
|
| Calculation of CFC income (74) | 2023 2022 2021 2020 |
|
| Profits of a permanent establishment located in a foreign country (75) | 2023 2022 2021 2020 |
|
| Claim for training deduction in business operations (79) | 2023 2022 2021 2020 |
|
| Claim for training deduction in agricultural operations (79A) | 2023 2022 2021 2020 |
|
| Account of net interest expenses in business operations (81) | 2023 2022 2021 2020 |
|
| Application for a refund of excise duty on agricultural energy products (EVPH) | 2023 2022 2021 2020 |
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 2023
Tietuekuvaukset MS Access 2023 (zip) (27 September 2023)
(After you download the database and save it in your hard disk, you can open it there.)
Specification in Excel, 2023
Tietuekuvaukset excel-taulukko 2023 (xlsx) (27 September 2023)
Specifications MS Access 2022
Tietuekuvaukset MS Access 2022 (zip) (28 September 2022)
(After you download the database and save it in your hard disk, you can open it there.)
Specification in Excel, 2022
Tietuekuvaukset excel-taulukko 2022 (xlsx) (28 September 2022)
Specifications MS Access 2021
Tietuekuvaukset MS Access 2021 (zip) (5.10.2021)
(After you download the database and save it in your hard disk, you can open it there.)
Specification in Excel, 2021
Tietuekuvaukset excel-taulukko 2021 (xlsx) (5.10.2021)
Specifications MS Access 2020
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.