The Finnish Tax Administration supports businesses during the corona pandemic
The coronavirus pandemic may cause tax difficulties for entrepreneurs, companies and accountants. Because of this, you can request an extension to your tax return’s filing deadline. If you file late due to a justified special reason you may not have to pay a late-filing penalty.
If your company is in financial difficulties, you can request a payment arrangement for the company’s taxes. You can request an arrangement with new, eased terms starting 25 March. Please note that you can also request a change to your prepayments in MyTax if your company’s profits for the year seem to be less than expected.
The Tax Administration allocates more resources to the processing of these cases in order to support businesses during this these exceptional circumtances. We are also expediting of the processing of VAT refunds.
The deadlines for filing tax returns have not changed. Please file your tax returns within the deadlines as normal, if your company has no special reason for filing late. This allows the Tax Administration to focus on helping companies that have difficulties in filing or paying taxes due to the coronavirus situation.
Prepayments: check and request changes
- Your prepayment amount is based on your company’s estimated taxable profits. If your actual income or expenses differ from your original estimate, you should request a change to your prepayments.
- You can check your prepayments and request changes in MyTax (tax.fi/mytax). See instructions on how to request prepayment or additional prepayment in MyTax.
Tax returns: request more time for filing
- You can request more time for filing your tax return, if necessary. You can get more time for filing if you have a justified reason, such as illness, that prevents you from filing your tax return by its original deadline.
- You can request more time for filing in MyTax (tax.fi/mytax) or with a form available on tax.fi (Application for extension of time to submit tax return). Please note that the application must arrive at the Tax Administration by the tax return’s original filing deadline.
- Please do not enclose a medical certificate with your tax return. A free-form written account is enough.
- No late-filing penalties for late Incomes Register reports will be imposed in 2020
VAT returns: late-filing penalty may be removed
- We cannot grant more time for filing VAT returns or other tax returns for self-assessed taxes. However, you can request that late-filing penalty is removed. If you have a justified reason for filing late, such as illness, you may not have to pay a late-filing penalty.
- In these cases, contact the Tax Administration on the return’s due date (general due date on the 12th of the month) or immediately after. You can request the cancellation of your late-filing penalty either by calling our telephone service (value added taxation 029 497 008, limited service in English) or by sending us a message in MyTax (My tax matters > Activities > All activities > Messages and appointments > Send a message).
If you or your company have financial difficulties:
- You can request a payment arrangement for temporary financial difficulties. Due to the exceptional circumstances caused by the coronavirus, the Tax Administration will ease the terms of payment arrangements for the time being. You can request a payment arrangement with eased terms starting 25 March 2020.
- You may not have to add late-payment interest to your payments if you are unable to pay the tax on time due to a special reason, such as illness. You can request the removal of late-payment interest in MyTax.
- If you already have a payment arrangement but that arrangement lapses because you have not been able to pay the taxes by their due dates, you can request a new arrangement. You can get a new payment arrangement if your late payments and the previous arrangement’s lapsing were due to a justified reason, such as illness.
- You cannot request a payment arrangement for car tax or excise duties. However, you can request extended time for payment. See instructions on how to request an extension for payment of car tax and an extension for payment of excise duty (available in Finnish and Swedish, links to Finnish).