Extension of time to submit annual information

It is important to submit the required annual information returns on time. This ensures that individual taxpayers receive their pre-completed tax return forms with enough information. On request, the Tax Administration may grant an extension of the deadline. Each case is separately decided. The last date to ask for an extension of time is the original due date.

This guidance is intended for all filers with the obligation to submit annual information returns of any kind.

The 2018 year of payment is the final year when wages and nonwage compensation for work are subject to reporting on employer payroll reports.

If the payment of wages or other earned income took place on 1 January 2019 or later, the payor must file the information to the Incomes Register instead. Read more about the Incomes Register

Both written and spoken requests for extension of time are accepted. If you use the telephone to ask for an extension of time, the latest extended date when you must file will be 4 February 2019. To ask for a longer extension you must submit a written request. However, the latest extended date when you must file your annual information return will be 8 February 2019. For more information, see the article called "Penalty fees to be collected from third parties" — Sivullisilmoittajan laiminlyöntimaksu (in Finnish).  

Whereas the written request can be formatted freely, it must at least include the following information:

  • Date
  • Filer's name
  • Business ID or personal identity code
  • The name of the annual information return for which you request the extension
  • The length of the requested extension
  • The reasons for your request
  • Your name or the name of the person to contact – either the filer or the filer's representative.

Requests can be sent by post or delivered to a tax office in person. They should arrive to the tax office by the information return's due date before the closing hour of the office.

Extensions are granted on the condition that a special justified reason exists. Examples of such reasons include illness. Consequently, your request will be rejected if the reasons for it only amount to 'a heavy workload at the office' or 'vacations scheduled'.

If an extension is granted to you, the date when your return must arrive at the Tax Administration is the last day of the granted extension period.