Tax return for agricultural operations
If you are an agricultural operator, you must file a tax return (Form 2 or 2Y) even if you have not had any business activity during the year. The filing deadline is marked on the form.
Changes to tax returns
The filing deadline for agricultural operator's tax returns (Form 2) has been extended. Agricultural partnerships must file the tax return on the new Form 2Y.
Filing deadlines for tax returns in 2019
- File your agricultural tax return (Form 2) by 2 April 2019.
Your other income tax details, such as your forestry tax return or corrections to your pre-completed tax return, must also be filed by 2 April.
- Agricultural partnerships must file Form 2Y by 28 February 2019
- If your tax period is the calendar year, file and pay your VAT by 28 February 2019
- Applications for refund of excise duty on energy products must be submitted by 28 February 2019
- • Changes to real estate tax assessment details must be submitted by 25 April 2019.
Your completed tax return must arrive at the Tax Administration by the deadline date. If your return is late, you must pay a late filing penalty. If you do not file a tax return at all or the return is incomplete, you may have to pay a punitive tax increase. Applications for refund of excise duty on energy products must also arrive at the Tax Administration by 28 February 2019.
File your agricultural tax return in MyTax
Tax returns can be filed in the MyTax e-service. You can use MyTax to file all your tax returns, with the exception of real estate details. It is also not yet possible to apply for refund of excise duty on energy products in MyTax.
You can also file your agricultural tax return
- by submitting it as a file on the Ilmoitin.fi website
- in the Tyvi service (some of the services are subject to a fee)
- by using an online form on Lomake.fi (form available in Finnish and Swedish only)
- on a paper form.
The tax return forms you receive by post no longer include return envelopes or instruction booklets. Instructions for filling in the form are available in Finnish and Swedish on tax.fi.
- Instructions for completing tax return form 2 (in Finnish and Swedish)
- Instructions for completing tax return form 2Y (in Finnish and Swedish)
Please check the first page of Form 2 or 2Y where your name, address and personal details are pre-printed. If any changes have taken place or if there are any errors or omissions, please file a notification of changes. The notification form for agricultural operators is Form Y6 and for agricultural partnerships Form Y5.
- File notification form Y6 online (www.ytj.fi) A paper version of the form is also available at ytj.fi.
- Notification form Y5 for partnerships can be filed onlyon paper.
Remember to file a VAT return
Agricultural operators must always file VAT returns if they are in the VAT register. The return must be filed even if there has not been any VAT-liable sales or purchases during the calendar year. If you own forest, file your VAT for agriculture and forestry on the same VAT return.
If your tax period is the calendar year, file your VAT return by 28 February 2019. You must also pay the VAT on your own initiative by 28 February 2019.
File a VAT return
The information must be filed electronically. You can file the VAT return on paper only if there is a special reason (for example, if electronic filing is impossible due to technical difficulties). If you file on paper, use the form Self-assessed tax return.
Check the details on your pre-completed tax return
You will also receive a pre-completed tax return for your personal income in March 2019. Please check the pre-completed details on the return and make any necessary additions or corrections to them either in MyTax or by filing the additional forms marked on the return. If you need to make corrections, the deadline is 2 April 2019. You can check the deadline date on your tax return and in MyTax.
The pre-completed tax return has a new layout. There have also been changes to how corrections are made. The payment dates of tax refunds and the due dates of back taxes have changed, as well. Read more about the pre-completed tax return.
- Apply for refund of excise duty on energy products (lomake.fi, form in Finnish and Swedish only)
Tax returns for partnerships and estates
Tax partnerships must file the agricultural tax return form 2Y by 28 February 2019. The VAT return must also be filed by 28 February 2019, if the partnership's tax period is the year. The partnership can file the agricultural tax return in MyTax or submit it as a file generated by accounting software. Tax returns can also be filed on a paper form.
A tax partnership is an association formed by two or more individuals. On behalf of the partnership, complete one joint agricultural tax return 2Y and a VAT return. The tax partnership's total income and expenses are calculated and the income is then distributed between the shareholders as their taxable income.
Please note that Form 36 Corporate notification is no longer in use. The partnership receives an information statement on shareholders with the tax return. The statement includes the partnership's shareholder details concerning agricultural operations in the tax year. In future, file tax return form 2Y to submit changes for the tax year that concern shareholders. However, permanent changes to the shareholders' portions of income and assets must be filed on change notification form Y5 (ytj.fi). For more detailed instructions, see the instructions for completing tax return form 2Y (available in Finnish and English).
File the estate's agricultural tax return by 2 April 2019. The VAT return must be filed by 28 February 2019, if the estate's tax period is the year. Estates can also file their returns in MyTax or submit them as a file generated by accounting software.
The estate is taxed as a separate taxpayer. The estate only needs to file one joint agricultural tax return (Form 2) and a VAT return. Shareholders of the estate are responsible for filing returns.
How to log in
To log in to our e-services, you can use your personal online banking 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, select "managing tax matters" as the type of authorisation.
However, the current Katso authorisations continue to be valid and can be used up until 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".
Estates and tax partnerships
Estates and tax partnerships can use a Katso ID to log in to our e-services. Shareholders cannot use their own IDs to file the estate's or partnership's tax return.
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 staple the paper forms together.
You must always sign and date the completed return. Tax returns can be signed either by the agricultural operator 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 return if you have a valid reason for it. Submit an application form to the Tax Administration before the deadline date of the tax return.