Digitalisation of the applications for tax-at-source refunds and tax-at-source cards

As part of the upcoming legislative change regarding nominee-registered shares, we are also developing the procedure for the applications for tax-at-source refunds and tax-at-source cards for dividend, interest and royalty income. One important part of the development is to enable e-services for income earners who apply for a tax-at-source refund or tax-at-source card and the agents acting on their behalf.

As a customer, you will have the following options for submitting refund and tax-at-source card applications:

  • A bulk submission in XML format that the sender of the file can use to submit applications for several natural persons as well as corporations and organisations with one file in the Ilmoitin.fi service
  • An electronic tax.fi form, with which one application is submitted for one applicant
  • A paper form with a QR code for situations, in which electronic channels cannot be used

The aim of digitalisation is that applications can be submitted either by the income earners themselves or an agent authorised by them. When an agent is acting on behalf of the applicant, a power of attorney must be attached to the application. The attachments for applications submitted via electronic channels are also sent electronically, while paper attachments are submitted with the paper form.

Schedule

February 2020

  • The schema and technical guidance for the XML bulk submission are published

April 2020

  • XML bulk submission for tax-at-source refunds: The Ilmoitin.fi test environment opens for testing the material

May 2020

  • XML bulk submission for tax-at-source refunds: The Ilmoitin.fi production environment opens for receiving the material
  • XML bulk submission for tax-at-source cards: The Ilmoitin.fi test environment opens for testing the material
  • The updated QR-coded paper forms and the instructions for filling out the form are published on tax.fi
  • Webinar on issues such as the digitalisation of the applications for tax-at-source refunds and tax-at-source cards

June 2020

  • XML mass application for tax-at-source cards: The Ilmoitin.fi production environment opens for receiving the material

Autumn 2020

  • The electronic forms for tax-at-source refund and tax-at-source card applications are published on tax.fi


XML mass applications for tax-at-source refunds and tax-at-source cards

The XML mass application for tax-at-source cards is intended solely for corporate applicants. You can use the XML bulk submission to apply for a tax-at-source refund or tax-at-source card for dividend, interest and royalty income on behalf of several applicants. You can use the same file to apply for a tax-at-source refund for both individual and corporate customers, and the same applicant can have more than one income item on a single application. XML bulk submissions are submitted in the Ilmoitin.fi service.

Identification and submitting an application in the Ilmoitin.fi service

Tax-at-source refund

The structures, elements and ilmoitin.fi checks of the tax-at-source refund XML bulk submission will be available in the production environment of the Ilmoitin.fi service starting from 4 May 2020. In order to submit an application, it is enough that the sender has sent a file by the deadline that fulfils the mandatory requirements.

The Ilmoitin.fi test environment will open for testing the material at the start of April.

Tax-at-source card

The structures, elements and ilmoitin.fi checks of the tax-at-source card XML bulk submission will be available in the production environment of the Ilmoitin.fi service starting from 11 June 2020. In principle, a tax-at-source card is applied for the current calendar year.

The Ilmoitin.fi test environment will open for testing the material at the end of May.

Identification

You can use the Katso ID to identify yourself in the Ilmoitin.fi service in order to submit tax-at-source refund and tax-at-source card applications in XML format. There is a separate Katso authorisation role (‘Applying for a refund of tax at source and a tax at source card’) for the tax-at-source refunds and tax-at-source card applications. It is not necessary to apply for a Katso ID and the related Katso role separately for each applicant; rather, it is enough that the applicant's agent, for instance, has the necessary IDs and authorisations. You can find further information on how to apply for a Katso ID on the Katso service’s own website.

Sending attachments

The attachments to XML bulk submissions are submitted separately in PDF format in the Ilmoitin.fi service. Sending attachments requires that the application has already been sent and that the ‘ApplicationId’ identifying the application of a specific applicant used to match it with the attachment can be found in the Ilmoitin.fi service. This means that attachments for applications submitted on paper cannot be sent via Ilmoitin.fi.

Electronic tax.fi form

The electronic tax.fi form for tax-at-source refund and tax-at-source card applications will be published in the autumn of 2020. The aim of the electronic vero.fi form is that applications can be submitted either by the income earners themselves or the agent representing them.

  • You can use the same electronic tax-at-source refund form to submit the application for one individual or corporate customer at a time, but one refund application can include more than one income item.
  • Correspondingly, you can use the same electronic tax-at-source card application to submit the application for one corporate customer at a time, and the application can focus on either one or several income payors.