Tax return for agricultural operations
If you are an agricultural operator, you must file a tax return (Form 2 or 2Y) even if you have not had any operations during the year. The filing deadline is marked on the form.
Form 2 and instructions for filling in the paper form (in Finnish or Swedish)
Form 2Y and instructions for filling in the paper form (in Finnish or Swedish)
Filing deadlines for tax returns in 2020
1. TAX RETURN FOR AGRICULTURE
File a tax return for agricultural operations (Form 2) by 2 April 2020. If you must file Form 2 or Form 5, also file your other income tax details, such as a forestry tax return or corrections to your pre-completed tax return, by 2 April.
Agricultural partnerships must file Form 2Y by 2 March 2020.
The Tax Administration sends the tax return forms at the end of January. Please note that your tax return must arrive at the Tax Administration by the due date. If your return arrives late, you must pay a late-filing penalty. If you do not file a tax return at all or if the return you file is incomplete, you may have to pay a punitive tax increase.
2. VAT RETURN
File and pay VAT by 2 March 2020 if your tax period is the calendar year. Self-assessed VAT must also be paid 2 March 2020.
Agricultural operators must always file VAT returns if they are in the VAT register. The return must be filed even if there have been no VAT-liable sales or purchases during the calendar year. If you own forest, file your VAT for agriculture and forestry on the same VAT return.
The information must be filed electronically. You can file the VAT return on paper only if there is a special reason (for example, if electronic filing is impossible due to technical difficulties). If you file on paper, use the form Self-assessed tax return.
3. APPLICATION FOR REFUND OF EXCISE DUTY ON ENERGY PRODUCTS
Applications for refund of excise duty on energy products must be submitted by 2 March 2020. You will receive a tax return form in the spring, but you no longer receive an application form with it.
Alternatively, you can use Form 3311.
Refunds for tax year 2019 are paid in 2020 earlier than before, between March and July. The dates of payment vary. Read more about refunding of excise duty on energy products (in Finnish and Swedish)
4. PRE-COMPLETED TAX RETURN
Check your pre-completed tax return and make corrections by 2 April 2020.
You will also receive a pre-completed tax return for your personal income in March 2020. Check the details and make any necessary additions or corrections either in MyTax or on the forms specified in the tax return.
5. real estate information
Check the real estate information and make corrections by 5 May 2020.
You receive the real estate tax decision in March 2020. The decision has a new layout, and the way of making corrections to real estate information has changed. In addition, the due dates for paying real estate tax have changed.
File in MyTax – see the previous year’s undepreciated acquisition costs and reserves
In MyTax, you can submit all tax returns and report corrections to real estate information. In MyTax, you can also request a refund of excise duty on energy products. The 2019 tax return has a new feature in MyTax: the undepreciated acquisition costs, reserves and forest deduction details confirmed in the previous year are pre-completed in the tax return template. This will make filing easier.
You can also file your agricultural tax return in the following ways:
- upload a file on Ilmoitin.fi website
- use the Tyvi service (some of the services are subject to a charge)
- on a paper form.
Note that you can no longer file a tax return for agriculture on a Lomake.fi web form. We no longer enclose instructions or return envelopes with the tax return form. Instructions for filling in the tax return are available on tax.fi (in Finnish and Swedish, link to Finnish). If you need a return envelope, you can get one from a tax office or request an envelope by phone.
- Instructions for completing tax return form 2 (in Finnish and Swedish)
- Instructions for completing tax return form 2Y (in Finnish and Swedish)
Details of tax returns filed elsewhere are shown in MyTax
If you file your tax return in some other way than in MyTax (e.g. on paper), the details will become available in MyTax after a delay.
If MyTax reminds you of a missing return but you have filed the return on paper or in another service, you can ignore the message. The reminder will be deleted when the processing of your return starts.
Check the taxpayer details
Check the first page of Form 2 or 2Y where your name, address and personal details are pre-printed. If any changes have taken place or if you notice any errors or omissions, file a notification of changes. The notification form for agricultural operators is Form Y6 and for agricultural partnerships Form Y5.
- File notification form Y6 online (www.ytj.fi) A paper version of the form is also available at ytj.fi.
- Notification form Y5 for partnerships can be filed only on paper.
Tax returns for partnerships and estates
Tax partnerships must file the agricultural tax return form 2Y by 2 March 2020. The VAT return must also be filed by 2 March 2020, if the partnership’s tax period is 12 months. The partnership can file the agricultural tax return in MyTax or submit it as a file generated by accounting software. Tax returns can also be filed on a paper form.
A tax partnership is an association formed by two or more individuals. On behalf of the partnership, complete one joint agricultural tax return 2Y and a VAT return. The tax partnership’s total income and expenses are calculated and the income is then divided between the partners and taxed as their income.
The partnership receives a information statement with the tax return. The statement includes the partner details relevant to agricultural operations in the tax year. In future, submit partner-related changes for the tax year in the tax return (Form 2Y). However, permanent changes to the partners’ income and asset portions must be submitted on a notification of changes form Y5 (ytj.fi).
For more detailed instructions, see the instructions for completing tax return form 2Y (available in Finnish and English).
File the estate’s agricultural tax return by 2 April 2020. However, the VAT return must be filed by 2 April 2020, if the estate’s tax period is 12 months. Estates can also file their returns in MyTax or submit them as a file generated by accounting software.
The estate is taxed as a separate taxpayer. The estate only needs to file one joint agricultural tax return (Form 2) and a VAT return. Parties to the estate are responsible for filing returns.
How to log in
To log in to our e-services, you can use your personal online banking codes or a mobile certificate.
If you want to authorise an agent (e.g. an accounting firm) to manage your taxes, you must provide the agent with the required authorisation in suomi.fi/e-authorizations. To give permission to your agent to use MyTax on your behalf, select "managing tax matters" as the type of authorisation.
However, the current Katso authorisations continue to be valid and can be used up until the end of year 2019. If you are a Katso user, the role you must give your agent is called "MyTax for individuals and businesses".
Estates and tax partnerships
Estates and tax partnerships can use a Katso ID to log in to our e-services. Shareholders cannot use their own IDs to file the estate's or partnership's tax return.
If you file the tax return and its enclosures on paper, make sure that your name or your business name and Business ID are entered on every page. Do not staple the paper forms together.
You must always sign and date the completed return. Tax returns can be signed either by the agricultural operator themselves or by an individual who has received an authorisation.
Extended time for filing
You may ask for an extension of time for filing the tax return if you have a valid reason for it, for example if you get ill. Submit an application form to the Tax Administration before the deadline date of the tax return.