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:
- General description for electronic filing of information returns (pdf) 18 November 2019
- Allowed combinations of forms for electronic income tax returns (xlsx)
- 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.