14A Tax credit for domestic costs, work performed by company ‒ Instructions
Use this form to claim tax credit for domestic costs when work has been performed by a self-employed person, a company or a non-profit organisation entered in the prepayment register. There is enough space for two itemisations of such payments on this form. If you have made payments to more two beneficiaries, use separate copies of Form 14A to itemise the payments.
The information can be provided via MyTax or on a paper form. The form and further information are available on the Forms page. The return address is marked on the first page of the form.
If you have employed someone, use Form 14B (Tax credit for domestic costs, paid to an employee) to provide the details for the tax credit for domestic costs.
Tax credit can be taken into account on your tax card
You can have the tax credit entered on your tax card during the same tax year the work entitling you to the tax credit for domestic costs is performed. It will be taken into account in the withholding rate rather than in the final tax assessment. Tax credit for domestic costs is deducted from tax, i.e. it directly reduces the amount of taxes you must pay.
Submit the relevant information for your tax card at MyTax (vero.fi/omavero). You will not then need to fill in this form. You can, however, also apply for a change to your tax card by filling in the paper form, 5010e (Application for prepayment and/or for change in withholding tax percentage). In that case, enclose this form with the application.
Tax credit for domestic costs you have claimed is transferred to your pre-completed tax return automatically.
You can also apply for tax credit retrospectively
You can also claim tax credit for domestic costs later, when you fill in the pre-completed tax return. In that case, provide theinformation in MyTax or return this form by the date indicated on the pre-completed tax return. If the information in your tax return is correct, you do not need to do anything.
This form can also be used to submit a claim for adjustment of a tax credit for domestic costs after the tax assessment has ended. Fill in a claim for adjustment and attach this form to the claim. Claims for adjustment, too, can be made in MyTax.
If you are claiming a tax adjustment or you are correcting information you have already provided, complete each of the sections concerning the work performed in question.
Prerequisites for tax credit for domestic costs
Tax credit for domestic costs is granted for ordinary household work, daycare and caregiving work. Read more about the type of work entitling you to the tax credit.
You can claim tax credit for domestic costs only if the company or self-employed person that performed the work has a valid registration in the prepayment register when the contract was made. Check registration by entering the name of the company or self-employed person in the company search window at ytj.fi/en.
The condition for tax credit for domestic costs also requires that the work has been performed in a residential house/apartment or leisure house used by you or by specific close relatives, such as parents or grandparents. The type of relationship required in order to claim the tax credit is described in more detail in section 2 of these instructions.
You get the tax credit for domestic costs for the year in which you paid for the work. If you are filing costs for tax year 2019, the credit is 50% of the compensation paid to a non-profit organisation or the compensation including VAT paid to a company or entrepreneur in the prepayment register. If you are filing costs for tax year 2020, the credit is 40%.
The tax credit for domestic costs is only granted for the part of the costs that exceed the credit threshold of €100. The Tax Administration will calculate the creditable part of the costs and deduct the threshold amount. Before tax year 2020, the maximum annual credit is €2,400 per person. Starting with tax year 2020, the maximum credit is €2,250.
Tax credit for domestic costs is granted only for work performed by an outside entity. You cannot receive tax credit if you have performed the work yourself or if the work has been performed by someone living in the same household with you. Tax credit cannot be given for costs reimbursed by an insurance company.
Tax credit for domestic costs can be shared with a spouse
You and your spouse can share the tax credit by filling out a separate Form 14A/14B each to show the split. The tax office will grant the credit according to the proportions shown on the spouses’ completed form. Taxpayers should submit Form 14A/14B well in advance of the close of tax assessment for the taxable year. If one spouse does not have enough assessed taxes against which to grant the credit, it will be transferred to the other spouse. An own-liability threshold of €100 is separately in force for each spouse.
1 Taxpayer identification and the tax year
Enter your name and personal identity code. Give the tax year, i.e. the year for which you are claiming the tax credit for domestic costs.
2 Description of work performed
Specify the work on the basis of which you are claiming the tax credit. Describe the work in the section “Further explanation of the work performed”. Indicate the type of work involved, e.g. weekly cleaning of rooms, children’s daycare or the raking of leaves.
Tick the box indicating in whose use the residential house/apartment or leisure house has been: yourself or your parents or grandparents. You can receive the tax credit if you use the residential house/apartment yourself, or if it is used by your or your spouse’s parents or grandparents or your deceased spouse’s parents or grandparents. Adoptive parents and foster parents are considered comparable to parents, and other relatives are considered comparable to grandparents in the ascending line (e.g. great-grandparents). The user can also be the spouse of a relative of this type.
You can also receive the tax credit for work performed in another European Economic Area country other than Finland. If the work has been performed in a country other than Finland, tick the box “Work was done outside Finland” Enclose in addition Form 14C (Certificate of tax compliance for the Finnish tax authorities’ official use) or comparable details.
2.1 Indicate here the Business ID and name of the company, self-employed person or non-profit organisation (not the name of the worker who performed the service).
2.2 Indicate here the date on which you agreed on the work with the company.
2.3 and 2.4 Indicate in 2.3 the first date of payment. If you have paid several invoices to the same company, indicate the last date of payment in 2.4.
2.5 Indicate all costs paid to the company, self-employed person or organisation that performed the work. Specify the entire invoice amount, consisting of the work, materials, costs for travel, etc., including VAT.
2.6 Indicate the work’s share of the whole invoice, including VAT. If the invoice does not specify the amount accounted for by the work, ask the company that performed the work for a clarification.
Indicate the amount the work accounts for in full, without subtracting the own-liability threshold. The Tax Administration will calculate the tax credit and subtract the own-liability threshold automatically.
2.7 If you have split the invoice with your spouse, indicate in euros the amount you paid for your share of the work (not of the entire invoice).
Example:
You and your spouse have had a kitchen renovation carried out. The total invoice amount is €12,000. The work accounts for €4,500 of the invoice. If you want to share the tax credit for domestic costs equally, you and your spouse must each fill out a separate Form 14A. Enter in 2.5 the full amount paid to the company, i.e. €12,000. Indicate in 2.6 the work’s share of the entire invoice, i.e. €4,500. Each spouse should indicate in 2.7 their own share of the amount paid for the work (i.e. in this case €2,250).
Received public subsidies
If you received any public support or subsidies for the work in your household, as specified herein, you will not be entitled to the tax credit. However, the tax credit can still be granted to you even if the company that performed the work had received some form of support or subsidies.
Date and sign the form. Give your daytime telephone number too.