Tax return – the self-employed

You must complete and submit the Business tax return (Form 5) for every year – including any year when you have not had any activity.

File a return in MyTax

When must the business tax return be submitted?

The deadline for this return is 2 April 2020.

If you send it after the date when it is due, you will have to pay a late-filing penalty fee.
If you do not submit your return at all or if you submit an incomplete return, you may have to pay a punitive tax increase.

You may ask for an extension of time for filing the tax return if you have a valid reason for it, for example if you get ill. Complete an application form and send it before the deadline date of the return. Log in to MyTax to complete the application for extension of time, or print it out on paper, fill it out, and send it to the Tax Administration.

Do you live outside Finland and operate a trade or business?

Remember to submit your personal tax return as well

You should also check your personal pre-completed tax return and add any missing information or make corrections if necessary. The due date for the personal return is 2 April 2020 as well.

Other options to send tax returns to the Tax Administration

Besides MyTax, you can send your business tax return:

  • The Ilmoitin.fi website – upload a file generated by your accounting software
  • Tyvi services (some of the services are subject to a charge).

You also have the option to file your return on paper. The paper forms must arrive at the Tax Administration on the deadline date at the latest.

If you have filed your tax return on paper or through some other electronic service than MyTax, the details you have given will be displayed in MyTax later.  If you can see a notice of a missing tax return in MyTax, but you have sent the return on paper or through another e-service, you can disregard the notice.  When your tax return has arrived, MyTax will no longer show the notice.

You live abroad and work in Finland

Self-employed individuals must file an income tax return in Finland to report the important facts about their business if the business has a registration in Finland and a Finnish Business ID.

Business tax returns (Form 5) must be filed by 2 April 2020, or by 19 May 2020 for non-resident taxpayers. The deadline that applies to you is shown in MyTax or on the tax return form you received.

Any corrections to your personal pre-completed tax return should also be made no later than on the same day.

File the tax return for every year

Foreign self-employed individuals conducting a business or pursuing a profession are not always required to pay Finnish taxes although they might be active in Finland. Tax treaties often prevent Finland from taxing their business income. For example, no tax is levied when the individual is not treated as having a permanent establishment in Finland.

Even if no Finnish tax seems likely, the self-employed individual must fill in and file a tax return for his or her business activities and enclose a free-text letter in order to give the reasons why they should pay no Finnish income tax.

Frequently asked questions

Log in to MyTax. To view your tax decision, select “Mailbox” on the home page. Go to “Decisions and letters” and select "Show all". If the decision is ready, you can see it on the list. There may be changes to your tax information up until the end date of your assessment process. You will receive your tax decision at the end of October at the latest.

The previous year's net assets were unfortunately missing from some agricultural and business taxpayers' 2019 tax decisions sent in May-June. For this reason, their taxes were calculated incorrectly.

The Tax Administration makes the necessary corrections automatically, sending new, corrected tax decisions to the taxpayers and their spouses. You do not need to contact the Tax Administration – the matter has already been put right.

Please note that with the corrected net assets, your back taxes or tax refund may change. The date when the Tax Administration finishes your tax assessment can change, as well. This would also change the due date for any back taxes, or change the date when a tax refund is paid to you.

You may have received a notice of continued tax assessment for these reasons:

  • the Tax Administration has received information from other sources which affects your tax assessment
  • tax control measures are ongoing

There is no need for you to contact the Tax Administration.

You will receive a new tax decision by the end of October. The annual tax assessment ends at different times for different people. You will see the end date in the new tax decision.  The new tax decision will probably affect your tax refund date or due date for back taxes. The final assessment (amount of tax refund or back taxes and related interest) may also change.

Further information: tax refunds and back taxes