Tax return – the self-employed
If you are a self-employed individual, you must file a tax return (on Form 5) – you must also file it after a year of no business activity. It is easy to file it in MyTax.
Returns can be filed in MyTax as of mid-January 2019.
The other options for electronic filing are:
We no longer send taxpayers return envelopes or instruction booklets for filling in the form. For instructions for Form 5, please visit tax.fi.
File the business tax return by 2 April 2019
Your completed tax return must arrive at the Tax Administration by its deadline date. We impose late-filing penalties for overdue returns. If the taxpayer fails to file, or files a return but it remains incomplete, we may impose a punitive tax increase.
Please check the first page of the form where your name, address and personal data are pre-printed. If any changes have taken place or if there are errors and omissions, please complete Form Y6 - Notification on changes. Form Y6 can be filed electronically on the ytj.fi website.
- e-Filing the changes (www.ytj.fi)
You will also find a paper version of the form at ytj.fi.
Please check your pre-completed tax return and make corrections to it by 2 April 2019
In addition to the tax return on your business, you will also receive a pre-completed tax return for your personal income. Please check the pre-completed details printed on it, make any necessary corrections and additions, and send it back by 2 April 2019. Self-employed individuals and their spouses are expected to file their returns simultaneously.
In the same way as for your business tax return, you can log in to MyTax to submit your personal pre-completed return.
The deadline for filing real estate tax returns is 25 April 2019
Check the information printed on your real estate tax return and if necessary, make changes in Real Estate Details Online (only in Finnish and Swedish) or by filling out a paper form. This information cannot be corrected in MyTax.
How to log in
To log in to our e-services, you can use your personal e-bank security codes or a mobile certificate.
If you want to authorise an agent (e.g. an accounting firm) to manage your taxes, you must provide the agent with the required authorisation in suomi.fi/e-authorizations. To give permission to your agent to use MyTax on your behalf, you should select “managing of tax affairs” as the type of authorisation.
However, the current Katso authorisations continue to be valid and can be used up to the end of year 2019. If you are a Katso user, the role you must give your agent is called “MyTax for individuals and businesses”.
If you file the tax return and its enclosures on paper, make sure that your name or your business name and Business ID are entered on every page. Do not fasten the paper forms together with a stapler.
You must always sign and date the completed return. Tax returns can either be signed by the business operator/self-employed person themselves or by an individual who has received an authorisation.
Extended time for filing
You may ask for an extension of time for filing the tax return if you have a valid reason for it. Complete an application form and submit it to the Tax Administration before the deadline date of the tax return.