Tax Return – non-resident self-employed individuals
Self-employed individuals must file an income tax return in Finland to report the important facts about their business if they are registered in Finland and have a Finnish Business ID. They must use Form 5. You can e-file your tax return in the MyTax service.
Tax returns can also be submitted
- as a computer file in the Ilmoitin.fi service
- in the Tyvi service (some of the services are subject to a fee)
- with a paper form.
File your tax return on Form 5 at the latest on 2 April or 19 May 2020
The deadline for filing a business tax return is 2 April. The deadline for non-resident taxpayers is 19 May 2020. Your deadline is shown in MyTax or on the tax return form you have received. Any corrections to your personal pre-completed tax return should also be made no later than on the same day.
Please note that the tax return must arrive with the Tax Administration at the latest on the date specified. A late fee will be imposed if the tax return is not filed on time. If the return is not filed at all or information is missing from it, a tax increase may be imposed.
Who must file a tax return?
Foreign self-employed individuals conducting a business or pursuing a profession are not always required to pay income tax in Finland, although they might operate a trade or business in Finland. Tax treaties often stop Finland taxing their business income. For example, no tax is levied when the foreign resident is not treated as having a permanent establishment in Finland.
Even if no Finnish tax seems likely, a self-employed individual must fill in and file a tax return for their business activities and outline the reasons why they should pay no Finnish income tax.
Pre-completed tax return for income other than business income
Self-employed individuals are also provided with a pre-completed tax return with information on their personal income for the tax year. The Tax Administration sends the pre-completed tax returns to self-employed individuals in April at the latest.
- Check your pre-completed tax return.
- Supplement or correct the information as needed in MyTax or with a paper form.
- If the information provided on the pre-completed tax return for personal income is correct and no details are missing, you do not have to do anything to the pre-completed tax return form. However, you must remember to file the business tax return (Form 5).
Can a foreign resident use MyTax?
To access MyTax, you must have a Finnish personal identity code and personal online banking codes, a mobile certificate or a Katso ID. A non-resident taxpayer can also access MyTax if they meet this criteria.