Identification methods, authorisations and representation rights

Suomi.fi e-identification is sufficient for submitting reports.

Annual information returns:

• Annual information return of Reporting Platform Operators (DAC7 / VSDPIFIN)
• Annual information return on a non-listed limited liability company's share issue to employees (VSLISTHA)
• Annual information return on asset management fees (VSOMHOIE) 
• Annual information return on capital refunds taxable as capital gains (VSPAOPAL)
• Annual information return on cooperative surplus, itemization (VSOKERIE)
• Annual information return on cooperative surplus, summary (VSOKVYHT)
• Annual information return on dividends paid to non-resident taxpayers (VSROSERI)
• Annual information return on dividends paid to nonresidents by a listed company (WRP102)
• Annual information return on dividends, itemization (VSOSERIT)
• Annual information return on dividends, summary (VSOSYHTV)
• Annual information return on equity savings accounts (VSOSAKET)
• Annual information return on interest and other payments, taxable under the provisions of the Act on Income Tax (TVL) (VSTVERIE)
• Annual information return on interest paid to non-resident taxpayers (VSRKOERI)
• Annual information return on lending and on received interest (VSLAINAE)
• Annual information return on other payments to non-resident taxpayers (VSRMUERI)   
  Annual information return on payments of interest, calling for withholding of tax-at-source (VSKTVYSL)
• Annual information return on purchases and sales of securities and derivatives (VSAPUUSE)
  Annual information return on transferred foreign dividends (VSULKOSE)
• Authorised Intermediary’s annual information return (WRP101)
• CRS and DAC2 annual information returns (CRSDAC2)
• Raportoivan kryptovarapalvelun tarjoajan vuosi-ilmoitus (CARF / DAC8)
• Technical guidance for the FATCA annual information return (FATCA)
• Vuosi-ilmoitus elinkeinon- ja maatalouden harjoittajille maksetuista vakuutussuorituksista (VSVMAKSE)
• Vuosi-ilmoitus julkisista tuista (VSJTUETE)
• Vuosi-ilmoitus kryptovarojen luovutuksista ja tulotapahtumista (FICARF)
• Vuosi-ilmoitus luonnollisen henkilön lahjoitusvähennyksestä (VSLAHVAH) 
• Vuosi-ilmoitus maksetusta apurahasta (VSAPURAE) 
• Vuosi-ilmoitus metsätalouden harjoittajille maksetuista puukauppa- ja metsävakuutussuorituksista (VSPUERIE)
• Vuosi-ilmoitus muista ansio- tai pääomatuloa olevista suorituksista (VSMUUAPT)
• Vuosi-ilmoitus pääomatuloksi luettavista osakaslainoista ja niiden takaisinmaksuista (VSOSLAIE)
• Vuosi-ilmoitus työttömyyskassamaksuista (VSATMAKE)
• Vuosi-ilmoitus työtulosta (VSTYOTUE)
• Vuosi-ilmoitus vapaaehtoisen eläkevakuutuksen ja PS-sopimuksen maksuista (VSELVAKE)

Return for self-assessed taxes, VAT(VSRALVKV)

• The authorization must be for a company with ID 010 (010 = customer's business ID or personal identification number).
• Suomi.fi authorizations:
  • filing of tax returns and other reports
  • managing of tax affairs
• Right to represent:
  • individual
  • property manager or property manager of the housing company
  • managing Director or substitute
  • self-Employed Individual
  • member of the Board of Directors
  • holder of the right to sign
  • chairman of the Board of Directors
  • liquidator
  • partner

Return for self-assessed taxes, OTHER (VSRMUUKV)

• The authorization must be for a company with ID 010 of 080 (010 = customer's business ID or personal identification number and 080 = ilmoituksen antaneen Tilinhoitajan tunnus).
• Suomi.fi authorizations:
  • filing self-assessed tax returns and annual information returns concerning dividends, interest and cooperative surplus
  • filing of tax returns and other reports
  • managing of tax affairs
• Right to represent:
  • individual
  • property manager or property manager of the housing company
  • managing Director or substitute
  • self-Employed Individual
  • member of the Board of Directors
  • holder of the right to sign
  • chairman of the Board of Directors
  • liquidator
  • partner

Return for self-assessed taxes, employer's contributions and payroll details (VSRTASKV)

• The authorization must be for a company with ID 010 (010 = customer's business ID or personal identification number).
• Suomi.fi authorizations:
  • filing of tax returns and other reports
  • managing of tax affairs
• Right to represent:
  • individual
  • property manager or property manager of the housing company
  • managing Director or substitute
  • self-Employed Individual
  • member of the Board of Directors
  • holder of the right to sign
  • chairman of the Board of Directors
  • liquidator
  • partner

The call-off report to be enclosed with the vat eu recapitulative statement (VSRALVCO)

• The authorization must be for a company with ID 010 (010 = customer's business ID or personal identification number).
• Suomi.fi authorizations
  • self-Employed Individual
  • filing of tax returns and other reports
  • managing of tax affairs
• Right to represent:
  • property manager or property manager of the housing company
  • member of the Board of Directors
  • holder of the right to sign
  • chairman of the Board of Directors
  • liquidator
  • managing Director or substitute
  • partner

VAT Recapitulative Statement (VSRALVYV)

• The authorization must be for a company with ID 010 (010 = customer's business ID or personal identification number).
• Suomi.fi authorizations
  • filing of tax returns and other reports
  • managing of tax affairs
• Right to represent
  • property manager or property manager of the housing company
  • managing Director or substitute
  • self-Employed Individual
  • member of the Board of Directors
  • holder of the right to sign
  • chairman of the Board of Directors
  • liquidator
  • partner

The authorization must be for a company with ID 010 (010 = customer's business ID)

• Suomi.fi authorizations:
  • Filing of tax returns and other reports
  • Managing of tax affairs
• Right to represent:
  • Individual
  • Property manager or property manager of the housing company
  • Managing Director or substitute
  • Self-Employed Individual
  • Member of the Board of Directors
  • Holder of the right to sign
  • Chairman of the Board of Directors
  • Liquidator
  • Partner

Income Tax Returns:

• Tax return for agriculture (2) (VSY002)
• Tax return for housing and real estate companies (4) (VSY004)
• Business tax return, business operator or self-employed person (5) (VSY005)
• Tax return − benefit under joint administration, government body, foreign estate etc. (6) (VSY006)
• List of real estate units included in corporate entity’s fixed assets (18) (VSY018)
• Tax return for forestry (2C) (VSY02C)
• Tax return for agriculture, agricultural consortium (2Y) (VSY02Y)
• Itemisation of profit shares from capital fund partnerships (37) (VSY037)
• Specification of reserves, revaluations and depreciation of fixed assets (62) (VSY062)
• Account of corporate entities and consortia where ownership is at least 10%, and of group contributions given and received  (65) (VSY065)
• Account of intra-group relations for the purposes of tax remittance (66) (VSY066)
• Additional expense deduction for research and development activities (67) (VSY067)
• Business tax return for consortium (6A) (VSY06A)
• Tax return of business activities, corporation (6B) (VSY06B)
• Associations and foundations (6C) (VSY06C)
• Income tax return – Foreign corporate entity (6U) (VSY06U)
• Claim for eliminating double taxation (70) (VSY070)
• Specification of dividend income and other items related to profit distribution (73) (VSY073)
• Calculation of CFC income (74) (VSY074)
• Profits of a permanent establishment located in a foreign country (75) (VSY075)
• Calculation of business profits (77) (VSY077)
• Explanation of transfer prices (78) (VSY078)
• Claim for training deduction in business operations (79) (VSY079)
• Profit-and-loss account for a personal source of income (7A) (VSY07A)
• Specification of a business partnership’s profit for its personal source of income (7B) (7B) (VSY07B)
• Specification of a business partnership’s profit for its agricultural source of income (7C) (VSY07C)
• Rental income, real estate (7K) (VSY07K)
• Rental income – farmlands, woodlands, forest and other rental property (7L) (VSY07L)
• Profit-and-loss account for corporation’s or joint benefit administration’s agricultural source of income (7M) (VSY07M)
• Account of net interest expenses in business operations (81) (VSY081)
• List of corporate entity’s securities and book-entry shares (8A) (VSY08A)
• List of securities and book-entry shares owned by a business partnership/consortium or by a self-employed taxpayer (8B) (VSY08B)
• Capital gains or capital loss from securities (9A) (VSY09A)
• Specification of unused tax depreciation (12A) (VSY12A)
• List of real estate property owned by a business partnership/consortium or a self-employed individual who operates trade or business (18B) (VSY18B)
• Claim for temporary additional tax deduction for r&d expenses - subcontractors' invoices (67A) (VSY67A)
• General claim for additional tax deduction for r&d expenses (67Y) (VSY67Y)
• Tax-exempt capital gains and capital losses that cannot be deducted in taxation (71A) (VSY71A)
• Taxable capital gains and tax-deductible capital losses (71B) (VSY71B)
• Specification of dividends and cooperative surplus received by a business partnership (73B) (VSY73B)
• Claim for training deduction in agricultural operations (79A) (VSY79A)
• Tax prepayment request and change request; corporate taxpayer (VSYENN) (VSYENN)
• Application for a refund of excise duty on agricultural energy products (EVPH) (VSYEVP)
• Further information received from the taxpayer (SELVI) (VSYSEL)

Direct transfers of withholding data of nonresident recipients of pension benefits (RVKSSELE)

• Suomi.fi e-identification is sufficient for submitting reports.

Direct transfers of withholding data of Finnish resident recipients of pension benefits (VKESSELE)

• Suomi.fi e-identification is sufficient for submitting reports.

Direct transfer of withholding data for payments of wages (VKESSPAE)

• Suomi.fi e-identification is sufficient for submitting reports.

Reporting employment income relating to YEL and MYEL for prepayment (VKTYOSVA)

• Suomi.fi e-identification is sufficient for submitting reports.

Reporting construction-sector details - Identification of the filer (VSRAKYHT)

• Suomi.fi e-identification is sufficient for submitting reports.

Reporting construction-sector details - Employees (VSTYONTE)

• Suomi.fi e-identification is sufficient for submitting reports.

Reporting construction-sector details - Contracts (VSURAKKA)

• Suomi.fi e-identification is sufficient for submitting reports.

Checking the existence of an entry in the Public Register of Tax Numbers (VEROKYSE)

• Suomi.fi e-identification is sufficient for submitting reports.

Requests for individual tax numbers (VERONUME)

• Suomi.fi e-identification is sufficient for submitting reports.

Checking the validity of VAT registration (VSALVTAR)

• Suomi.fi e-identification is sufficient for submitting reports.

Checking the validity of the registration in the Prepayment Register (VSENPERE)

• Suomi.fi e-identification is sufficient for submitting reports.

Request for reference information on self-assessed taxes (VSGVIITE)

• Suomi.fi e-identification is sufficient for submitting reports.

Value-added taxation on imported goods (VSTULLER)

• The authorization must be for a company with ID 010 (010 = customer's business ID)
• Suomi.fi authorization:
  • filing of tax returns and other reports
  • managing of tax affairs

Form for the details on a Reporting Entity CbC/DAC4 (CBCDAC4)

• Suomi.fi e-identification is sufficient for submitting reports.

Details of the Reporting Entity (CBCSEL)

• Suomi.fi e-identification is sufficient for submitting reports.

Payment service provider's report on cross-border payments (CESOP)

• Suomi.fi e-identification is sufficient for submitting reports.

Report on reportable arrangement (DAC6)

• Suomi.fi e-identification is sufficient for submitting reports.

Foreign corporation’s tax-at-source card application for dividend, interest and royalty income (TAS)

• Requesting refund of tax withheld at source, submitting an application for a tax-at-source card. To send this filing is possible for any Business ID.

Application for refund of tax withheld at source on dividends, interest and royalties (WHT)

• Requesting refund of tax withheld at source, submitting an application for a tax-at-source card. To send this filing is possible for any Business ID.

Ilmoitus raportoitavasta järjestelystä (VSDAC6DC)

• Suomi.fi e-identification is sufficient for submitting reports.