Making payments from other countries
When paying from other countries, it is important that you use the correct bank reference number and make clear whose taxes you are paying. You should ask your local bank how long payment takes to ensure that it arrives by the due date. Be sure to pay enough to cover any bank charges for transfer of the payment, not just the tax itself. Your local bank will give you more information.
Use the reference number
You should ensure that both the bank account number and the reference number (viitenumero; referensnummer) are correct. The Tax Administration uses the reference number to identify the type of tax and the payer All the information you need is on your notice and on the bank transfer form. If you cannot enter the reference in the reference field, write it in the message field.
Use the international 'RF' reference: you must enter the entire string including the letters 'RF' (as in RFXX XXXX XXXX XXXX XXXX XXXX). It may be that you cannot feed the entire string ‒ if this happens, try leaving out the first four characters (leave out 'RFXX' as shown in the example).
Refer to your local bank for further instructions on how to send payment.
Call our Telephone Service if you need to check your payment details on +358 29 497 026.
All bank charges must be paid directly by the payer.
For more information:
Taxes included in MyTax
- Employer's taxes (payroll withholding and employer's social security contributions)
- Lottery tax
- Pharmacy tax
- Tax on insurance premiums
- Amount withheld from purchase price for timber
- Amount withheld from payment to limited company, cooperative or other corporation
- Amount withheld from interest paid out
- Amount withheld from dividend paid out
- Tax at source withheld from dividend (paid out to nonresidents)
- Tax at source withheld from interest and royalties (paid out to nonresidents)
- Tax at source withheld from interest income (of residents).
For these self-assessed taxes, the bank reference number to use must always be the taxpayer’s specific reference number in MyTax. This is the number that the taxpayer must use for all transfers. The Tax Administration sends the number to VAT payers and employers when they first register. Other payers of the above taxes can log in to MyTax to look it up or contact the MyTax service number on +358 29 497 026 to ask for it.
- For more information, click Filing and paying self-assessed taxes (formerly Tax Account and Periodic tax returns)
Paying transfer tax, supplementary prepayments and additional prepayments
When paying transfer tax and supplementary prepayments for individual taxpayers and self-employed individuals, give the “message” text found on the bank transfer form. When making additional payments of a limited company or another corporate entity, use the reference number for corporate income tax. The above details allow the Tax Administration to associate each payment with the right payer.
Each buyer must pay transfer tax separately. If transfer tax is paid on behalf of another individual, the name and personal ID of the taxpayer must be given in the message section. Finnish personal identity codes consist of the date of birth, century identifier and personal identifier (digits or letters). Where taxes paid by a company are concerned, the company’s business ID must be given.
More information about paying transfer tax and making supplementary prepayments for individual taxpayers and additional prepayments for corporate entities:
- Paying transfer tax
- Supplementary prepayments for individual taxpayers (in Finnish and Swedish only)
- Tax prepayments for corporate entities (additional prepayments) (in Finnish and Swedish only)
Allow plenty of time
It requires a number of days to process a bank transfer from a foreign country. Actual payment times vary considerably across different parts of the world. It is the responsibility of the taxpayer to ensure that payment arrives by the due date.
Payments are treated as completed by the Finnish Tax Administration upon cash payment at a foreign bank or financial institution that acknowledges the receipt of the payment, or alternatively, upon debit of payment from the payer´s foreign bank account. However, if the foreign bank gives no details as to the date of payment, it will be treated as the date when the payment is entered in the Tax Administration’s Finnish bank account. It should be noted that most foreign banks do not give such details. You are therefore advised to give your bank enough time to transfer the payment to Finland.
The fastest, cheapest and most reliable way to transfer funds is to take advantage of the Single Euro Payments Area, SEPA.
SEPA has been created by European banks, the European Central Bank and the European Commission. The Single Euro Payments Area covers 34 European countries: all member states of the European Union, and also Iceland, Norway, Liechtenstein, Andorra, Monaco and Switzerland. There is a set of shared procedures guiding the transfer of funds within SEPA.
List of SEPA features and characteristics:
- Full transfer of the original amount to beneficiary's bank account in the other country.
- The euro is the only currency used.
- No restriction as to the maximum/minimum amounts.
- Speed of transfer: reaches beneficiary´s bank account in the other country on the third banking day.
- Bank account format: IBAN, and bank name format: BIC.
There are enormous variations in banking practices and charges across different parts of the world. We would recommend that you ask the representative of your bank in the country where you live to clarify the best possible way to make payments to Finland. Besides, you should not fail to sufficiently clarify the type of tax and your identity. See the bank information for various tax types in the tables below.
Bank accounts of the Finnish Tax Administration
The purpose of the BIC code is to help the international payment network to recognize the beneficiary’s bank. Sometimes, BIC is called ‘SWIFT code’ or ‘SWIFT address’. BIC is an acronym for ’Bank Identification Code’. In the IBAN system, a bank account originating in a Finnish bank begins with the country code FI. The BIC code should accompany the IBAN account number when a payment is made. The main bank that transfers payments for the Tax Administration is OP Corporate Bank plc, with the following BIC code: OKOYFIHH.
Banks are entitled to return a payment if there are errors or omissions in the information accompanying the payment. The payer is liable for all costs arising.
The postal address of OP Corporate Bank is:
OP Corporate Bank, P.O. BOX 308, 00101 Helsinki, Finland.
We do not accept checks. When paying your taxes, you have to use the bank accounts listed by the Tax Administration.
Changes of address; appointing a fiscal representative
A Finnish taxpayer living in another country is expected to inform the Tax Administration of their current postal address and any changes of address. If you live in another country permanently or intend to stay for a long period of time, it is highly recommended that you have someone in Finland who can assist you with your correspondence with us by acting as your fiscal representative or proxy. If you choose to have a proxy, all your tax correspondence including invoices and bank giro forms is sent to them.
For more information: Change of address.