The way companies pay their taxes has changed on 18 November 2025
Companies and organisations can use a single general reference number when paying taxes
Companies and organisations can now pay their taxes using one general reference number for taxes instead of several reference numbers for various categories of taxes. Paying with a single reference number simplifies the way payments are allocated.
When a company pays using the new reference number, the payment will be applied to the tax on its due date. If a company has multiple tax instalments due, the payments will be applied to them in the order of due dates, from oldest to newest.
The new payment process is only available to business corporations (companies), partnerships, associations, foundations, public entities and other incorporated entities. Every taxpayer has a reference number which is personalised and unique.
The change does not apply to individual taxpayers, private entrepreneurs or operators of agriculture or forestry. Their way of paying taxes will remain unchanged.
The new reference number is applicable universally on many different taxes:
- Income tax, such as prepayments, additional prepayments and the previous year’s back tax
- Real estate tax
- Value-added tax
- Withholdings and other employer's contributions
- Excise duties
- Other self-assessed taxes
- Car tax
- Gift tax
- Transfer tax
The following categories are excluded:
- Taxes at enforcement, and if you are on a payment plan, all taxes included in that plan
- Taxes related to a VAT special scheme (One Stop Shop)
- Inheritance tax
- Guarantee payments related to excise taxation
You will receive specific payment instructions for paying the taxes, etc. listed above.
As of 18 November 2025, you can find the general reference number in MyTax. The new reference number can also be found on new tax decisions, summaries and web invoices. The reference number can also be obtained via the API interface.
Save the new reference number in your company's software as soon as possible after 18 November, so that you can benefit from the improvements. Remember to also update the reference number in your online bank's payment templates.
Today’s reference numbers that are different for every category of taxes will not disappear.
Businesses and corporations will primarily pay their taxes using the general reference number for taxes. However, if your company chooses not to implement the new reference number, taxes can also be paid using today’s reference numbers that are different for every category of taxes. There will be no changes to them.
Note: For businesses and corporations, only the new general reference number will be included in the Tax Administration's decisions, the summary on tax payment status, and web invoices.
When you pay transfer tax, use your dedicated reference number for transfer tax. When you do so, the payment will be immediately used to pay your transfer tax. You can check the reference number in MyTax.
When paying transfer tax, you can also use the general reference number for taxes but in that case your payment will not be used for the transfer tax until on the due date. If you have other taxes falling due before that, then the payment will be used to pay them first.
Read more about the general reference number for taxes
Changes to payments and refunds of self-assessed taxes
Self-assessed taxes include value added tax, employer's contributions and excise duties.
Business and corporate customers will pay self-assessed taxes using the general reference number. Entrepreneurs and operators of agriculture and forestry will continue to use the reference number for self-assessed taxes.
There have been changes to our processes related to taxpayers’ payments with the reference number for self-assessed taxes:
- Payments made using the reference number for self-assessed taxes will no longer be used automatically to cover other taxes at the end of the month. The payment will be kept waiting for future self-assessed taxes or it can be refunded on the taxpayer’s request.
- Paid-in balances recorded in a taxpayer’s account are no longer earning interest. Even if the taxpayer has sent us their payment many days before the due date, the balance will not earn interest. However, the new process has no impact on credit interest accruals, which the Tax Administration normally adds to refunds.
Refunds of self-assessed taxes have also been made more simple: refunds are no longer used primarily for self-initiated taxes, but the Tax Administration can use them to cover all of the taxpayer’s overdue taxes.
The options for self-assessed tax refunds were removed from MyTax on 19 August 2025. The Tax Administration will pay the refunds to taxpayers immediately after processing, meaning they will no longer be kept waiting for future taxes.
Options in MyTax regarding refunds were removed August 19, 2025
Improved transparency with regard to tax refund use
From now on, the Tax Administration will always first use the taxpayer’s timely payment to cover taxes on the due date instead of refunds. The change applies to all taxpayers.
How tax refunds are used for paying taxes – individual taxpayers
How refunds are used on unpaid taxes – companies and organisations
Summaries exclusively in MyTax
The Tax Administration has sent out 1.2 million paper-printed summaries every year to companies, entrepreneurs and farmers. From now on, these taxpayers will only receive the summary electronically in MyTax, the e-service that the majority of taxpayers already use.
Date when the changes go into effect
The new reference number and other updates have gone into effect on Tuesday 18 November 2025.