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) (10 March 2021)
- Allowed combinations of forms for electronic income tax returns (xlsx) (31 March 2021)
- Enclosures to the electronically submitted income tax return (pdf) (7 December 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) | 2021 2020 |
|
| Tax return − benefit under joint administration, government body, foreign estate etc. (6) | 2021 2020 |
|
| Tax return of business activities, corporation (6B) | 2021 2020 |
|
| Associations and foundations (6C) | 2021 2020 |
|
| Income tax return – Foreign corporate entity (6U) | 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) | 2021 2020 |
|
| Profit-and-loss account for corporation’s or joint benefit administration’s agricultural source of income (7M) | 2021 2020 |
|
| List of corporate entity’s securities and book-entry shares (8A) | 2021 2020 (10 March 2021) |
|
| Specification of unused tax depreciation (12A) | 2021 2020 |
|
| List of real estate units included in corporate entity’s fixed assets (18) | 2021 2020 |
|
| Specification of reserves, revaluations and depreciation of fixed assets (62) | 2021 2020 |
|
| Account of corporate entities and consortia where ownership is at least 10%, and of group contributions given and received (65) | 2021 2020 |
|
| Account of intra-group relations for the purposes of tax remittance (66) | 2021 2020 |
|
| Additional expense deduction for research and development activities (67) | 2021 | |
| Claim for eliminating double taxation (70) | 2021 2020 |
|
| Tax-exempt capital gains and capital losses that cannot be deducted in taxation (71A) | 2021 2020 |
|
| Taxable capital gains and tax-deductible capital losses (71B) | 2021 2020 |
|
| Specification of dividend income and other items related to profit distribution (73) | 2021 2020 |
|
| Calculation of CFC income (74) | 2021 2020 |
|
| Profits of a permanent establishment located in a foreign country (75) | 2021 2020 |
|
| Itemisation of real estate owned by an association or foundation (76) | ||
| Calculation of business profits (77) | 2021 2020 |
|
| Explanation of transfer prices (78) | 2021 2020 |
|
| Claim for training deduction in business operations (79) | 2021 | |
| Claim for training deduction in agricultural operations (79A) | 2021 | |
| Account of local operations – Foreign corporate entity (80) | ||
| Account of net interest expenses in business operations (81) | 2021 2020 |
|
| Application for a refund of excise duty on agricultural energy products (EVPH) | 2021 2020 |
|
| Further information received from the taxpayer (SELVI) | 2021 2020 |
|
| Tax prepayment request and change request; corporate taxpayer (VSYENN) | 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 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 | |
| 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 | |
| Specification of reserves, revaluations and depreciation of fixed assets (62) | 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) | 2020 | |
| Claim for training deduction in agricultural operations (79A) | 2021 2020 |
|
| Account of net interest expenses in business operations (81) | 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 2021
Tietuekuvaukset MS Access 2021 (zip) (23.2.2021)
(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) (23.2.2021)
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.