Scam messages have been sent out in the Tax Administration’s name. Read more about scams.

Country-by-country reporting – guidance for generating CSV files

When you fill in a country-by-country report or a notification of the reporting entity in MyTax, you can use a CSV file. Create a CSV file according to these instructions and upload the file to the service by selecting ‘As a CSV file’ as the method of reporting. MyTax will pre-complete the submitted data to the report, and you can then edit the data in the service if necessary. You can process the file with spreadsheet software (such as Excel) or other software supporting the file format.

Instructions for preparing a CSV file (Country-by-country report)

You can use the Tax Administration's file template (CSV) when creating a file. The first line of the CSV file is for data element headers, so you can ignore it. Go straight to the second line and start entering data.

Fill in the details carefully following the file type descriptions. Report all financial figures as integers without any decimals.

You can find further information on the data to be entered in the Tax Administration’s detailed guidance on country-by-country reporting (available in Finnish and Swedish, link to Finnish).

Example file in the table
Data element Required Optional Data type
Tax jurisdiction x   Tax jurisdiction whose financial information is reported. 2-character country code (ISO-3166 Alpha 2). Alternatively, you can enter X5 instead of the country code if you are reporting information on constituent entities that do not have a tax jurisdiction.
Income from business transactions conducted with unassociated parties x   Income from business transactions conducted with unassociated parties. Income refers to revenue from sales of current assets and property, as well as to service revenue, royalties, interest, premium income and other revenue. Payments received from other entities listed in the country-by-country report and treated as dividends in the jurisdiction where the payer resides are not included in this income. The income is reported country by country.
Income from business transactions conducted with associated parties x   Income from business transactions conducted with associated parties. Income refers to revenue from sales of current assets and property, as well as to service revenue, royalties, interest, premium income and other revenue. Payments received from other entities listed in the country-by-country report and treated as dividends in the jurisdiction where the payer resides are not included in this income.
Gain or loss before taxes x   Profit or loss of all constituent entities of a multinational group in the relevant tax jurisdiction. Loss is entered as a negative amount.
Income tax paid x   Income tax paid by the constituent entities of a multinational group during the fiscal year in total, country by country.
Income tax accrued x   Income tax accrued for the constituent entities of a multinational group in total, country by country.
Retained earnings x   Retained earnings for all constituent entities of a multinational group, country by country.
Book value of equity x  

Book value of equity for all constituent entities of a multinational group, country by country.
Number of employees x   Number of full-time employees of a multinational group, country by country. The value must be greater than or equal to 0.
Value of tangible assets (not cash or cash equivalents) x   Tangible assets other than cash and cash equivalents of a multinational group, country by country.
BLANK x   Blank data element for specifying financial and corporate information.
Country of tax residence x   Country of tax residence for the constituent entities whose data is reported. 2-character country code (ISO-3166 Alpha 2). Alternatively, you can enter X5 instead of the country code if you are reporting information on constituent entities that do not have a country of tax residence.
Tax jurisdiction   x Country code indicating the tax jurisdiction of a constituent entity when it is not the same as the entity’s country of tax residence. (ISO-3066 Alpha 2). Alternatively, you can enter X5 instead of the country code if you are reporting information on constituent entities that do not have a tax jurisdiction.
Finnish Business ID or TIN x   Business ID of a Finnish constituent entity or TIN (Tax Identification Number) of a foreign constituent entity.
Official name x   Official name of a subsidiary or permanent establishment.
Other name   x Other generally known name for a subsidiary or permanent establishment.
Role in the group   x

The role of the group's ultimate parent entity and/or reporting entity is reported using the following values:

  • CBC801 – Group’s ultimate parent entity
  • CBC802 – Reporting entity
  • CBC803 – Group’s ultimate parent entity and reporting entity
Address type   x

The address type is reported using the following values:

  • OECD301 – Residential or business
  • OECD302 – Residential
  • OECD303 – Business
  • OECD304 – Registered office
  • OECD305 – Unspecified
Address’s country of location x   Country code for the country where the address is located. 2-character country code (ISO-3166 Alpha 2). Alternatively, you can enter X5 instead of the country code if you are reporting information on constituent entities that do not have a tax jurisdiction.
City or municipality x   City or municipality where the constituent entity conducts business.
P.O. Box   x P.O. Box
Street name   x Street name
Street number   x Street number
Apartment identifier   x Apartment identifier
Apartment floor   x Apartment floor
City district   x City district
Postal code   x Postal code
Area, state or region   x State, etc.
Constituent entity’s main line of business x  

Business conducted by the entity. Report the information using the following values: CBC501–CBC513. You can report multiple values. If you do so, separate the values with commas without spaces (e.g. CBC501,CBC502).

  • CBC501 – Research and development
  • CBC502 – Holding or managing intellectual property
  • CBC503 – Purchasing or procurement
  • CBC504 – Manufacturing or production
  • CBC505 – Sales, marketing or distribution
  • CBC506 – Administrative, management or support services
  • CBC507 – Provision of services to unrelated parties
  • CBC508 – Internal group finance
  • CBC509 – Regulated financial services
  • CBC510 – Insurance
  • CBC511 – Holding shares or other equity instruments
  • CBC512 – Dormant
  • CBC513 – Other (define the constituent entity’s business activities below at Description of other business activities)
Description of other business activities   x If you selected CBC513 above, enter a description of other business activities.

Instructions for preparing a CSV file (Notification of the reporting entity)

You can use the Tax Administration's file template (CSV) when creating a file. The first line of the CSV file is for data element headers, so you can ignore it. Go straight to the second line and start entering data.

Example file in the table
Data element Required Optional Data type
Finnish Business ID x   Business ID of a Finnish constituent entity.
Name x   Name of a subsidiary or permanent establishment.
Page last updated 11/19/2023