Buying a single-family house as a package
Construction projects that involve pre-fabricated houses and summer homes must be reported. The requirement concerns households, house manufacturers and building contractors all alike.
You contract for a pre-fabricated turnkey package house.
- File a report to the Tax Administration to give details on the site of construction, the name of the house manufacturer and the payments you have made.
- File it well in advance of the move-in inspection or final inspection of your house.
- If the final inspection is done in several stages, you must file specific reports before reaching each upcoming stage.
You contract for partial installation with the house manufacturer, and you additionally contract other jobs with other companies.
- File a report to the Tax Administration to give details on the site of construction, the contractor companies (including the house manufacturer) and the payments you have made.
- Do this well in advance of the move-in inspection or final inspection of your house.
- If you hire workers as your employees, you must also file a report to give their details and pay information to the Tax Administration.
- If you or a voluntary team of workers have worked on the house (talkootyö; talkoarbete), there is no requirement to file a report on it.
When you have reported your information we will send you an acknowledgement of receipt. It is sent to your home address automatically. You must show it to the building inspector at the final inspection.
If you fail to provide the receipt, the building inspector is under the obligation to let the Tax Administration know about that.
Reporting the details when the house manufacturer's subcontractors work at a single-family house site.
- The house manufacturer must report the details of all contracts and subcontractors when the value of a contract exceeds €15,000.
- Reports are filed monthly.
Reporting the details of a 'shared construction site' in cases where the house manufacturer is designated the Project Supervisor.
- House manufacturers must file reports on employee details not only for their own employees but also for those of their subcontractors. They must also include the details of any employees that the household has hired directly.
- If project supervisor is another company, the house manufacturer must submit their own employee details to that company.
- Employee details are required even for the months when a construction worker only works for a limited number of days at the site.
The house manufacturer's employees at its factory or production facility are outside the scope of the reporting requirement because their work is not considered construction work, not even in cases where the same subcontractor works both at the site and at the factory.
Contractors at single-family house sites
Filing the reports when the house manufacturer has a subcontractor at the site, who in turn has hired another subcontractor, and subcontract value exceeds €15,000.
- The first subcontractor must file a report detailing the second subcontract. However, if the value stays below €15,000, there is no need to report contract details.
Filing the reports when the house manufacturer has a subcontractor at the site, and the house manufacturer is designated as the Project Supervisor.
- The subcontractor must submit its employee details to the house manufacturer.
Employee details are required even for the months when a construction worker only works for a limited number of days at the site.