Reports on construction work – contract details

Buyers of construction services must collect site-specific information on contracts made.

Buyers of construction work must file reports on their contracts

Construction work reports must give details on all the contracts the buyer has made. If you have made a contract that exceeds €15,000 in value, you must file the report. Such a contract may cover more than one building site. Every order that you as the buyer (customer) make is treated as a specific contract if a separate payment to the contractor has been agreed upon.  Billing may be based on a fixed sum total or on hours worked.

Reports must be filed by the fifth day of the second month following the reporting month. For example, the details regarding July must be reported by 5 September. They must be filed electronically.

Buyers of construction services must report contract information

If you have a Finnish Business ID, remember to include it in your reports.

For large quantities of data, the recommended e-service is

For smaller quantities of data, you can use a web fillable form.

Reporting requirement for construction services referred to in the VAT Act


New buildings or houses
  • Site preparation, demolition and cleaning
  • Installation and maintenance of fixed equipment in a building, such as elevators, and general monitoring and alarm systems
  • Installation of components (such as roofing, electrical installations and HVAC)
  • Finishing (such as paint jobs, glazing, rendering)
  • Infra networks
  • Utilities, water, electric power, gas, sewage, IT
  • Roads and transport networks
  • Roads, streets, railways, waterways, channels and airports
  • The reporting requirement concerning other work

    Reports must be filed for contracts on scaffolding services, the dismantling of scaffolding and regarding the use of leased employees in the construction sector.