Tax return – general and limited partnerships
Form 6A has changed
For example, the previously required enclosure, Form 35 (partnership's information statement of shareholders) has been withdrawn as of the 2018 tax year. At present, you must give details on current shareholders on Form 6A.
The income tax return must be filed on Form 6A. You must fill in the return every year, complete with information on the assets and liabilities of your partnership even if no activities were carried out during a particular tax year.
The other options for electronic filing are:
- the Ilmoitin.fi website, where you upload a file generated by your accounting software
- Tyvi services (some of the services are subject to a fee).
We only send you the form to fill out. We no longer send taxpayers return envelopes or instruction booklets. Instructions for filling out Form 6A are available on tax.fi.
File Form 6A by 2 April 2019
All the partners of a general partnership are responsible for fulfilling the obligation to file an income tax return. As for limited partnerships, the obligation to file an income tax return only concerns their responsible (=general) partners.
Your completed tax return must arrive at the Tax Administration by its deadline date. We impose late-filing penalties for overdue returns. If the partnership fails to file, or files a return but it remains incomplete, we may impose a punitive tax increase. If a general partnership must pay a late-filing penalty, all partners must pay their part of it, and if a limited partnership must pay a late-filing penalty, its responsible partners must pay their part of it. The sum of the penalty is divided between the partners in proportion to their income shares. The same principle of sharing also applies to any punitive tax increase.
Check the pre-filled personal data printed on your return
Please check the first page of the form where your name, address and personal data are. If your business has had any changes that affect its activities and basic information, you must complete Form Y5 – Notification of changes – to inform us. You can submit Form Y5 electronically on the ytj.fi website.
- e-Filing the changes (www.ytj.fi)
You will also find a paper version of the form on that page.
- Inform the tax office of your bank account number or a change in it in MyTax (tax.fi/mytax).
If changes were made to the partnership agreement, you must also notify the Trade Register
A notification must be filed with the Trade Register before 3 months have elapsed since the agreement was signed. Complete Form Y5 – Notification of changes – or log in to ytj.fi. Examples of changes to be reported include: a change in the line of business, and a change in the partners' shareholding information.
How to log in
People who hold a director's position in the partnership (e.g. its General Partner = "vastuunalainen yhtiömies; ansvarig bolagsman") can log in to MyTax with their personal e-bank security codes or with their personal mobile certificates. No special authorisation is necessary.
If the partnership has authorised an accounting firm, etc. to manage its taxes, the firm can submit a request for Suomi.fi e-Authorizations or start using a Katso ID, which will continue to be available to the end of 2019.
If you file the tax return and its enclosures on paper, make sure the partnership's 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. The person who should sign a business partnership's tax return is the individual responsible for tax-return filing. Typically, this would be one of its general partners.
Deliver your financial statements and annual report to the Patent and Registration Office (PRH)
The Tax Administration does not transfer the financial statements to PRH. Instead, businesses are required to send them to PRH themselves. For this reason, you are not expected to enclose a financial statement when filing your return. General and limited partnerships have an obligation to deliver their financial statements to PRH if the relevant requirements are met.
Extended time for filing
You may ask for an extension of time for filing the 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.
Log in to MyTax to complete the extension form, or print it out on paper, fill it out, and send it to the Tax Administration.
If we accept the extension you request, you receive a notice containing a new date.