Buyer of construction services – report contract details

Have you bought construction services? You can be the constructor, a contractor, a subcontractor or other contractor in the construction project.

As the buyer of construction services, you must file a report on the contracts you have bought to the Tax Administration.

Private households are not required to file reports on contract details. See instructions for households filing reports on construction work.

What types of work must be reported?

You must report contract details if your company buys some of the following construction services from another company:

You must file a report if the value of a single contract is over €15,000 without VAT. 

You must file a separate report on contract details for each separate agreement. These may be verbal agreements or written agreements.


First report on contract details

You must report contract details for the first time when construction work starts at the site. However, if you pay for the work in advance, file the first report for the month in which you made the advance payment.


How to report contract details

File reports on the contracts by the 5th day of the second month following the reported month. For example, if you are reporting information for July, you must file the report by 5 September.

Please note the schedule! 
You can file construction reports in the until 21 October 2019. Use MyTax to file the reports from November 2019 onwards. 

You cannot file information on between 22 October and 31 December 2019. You can continue reporting after the service break on 1 January 2020. 

You have time until 5 February 2020 to file construction reports for September, October, November and December 2019.

Single pieces of data are easiest to submit on 

Report contract details on

Go to the information you previously filed online (

If you are filing large amounts of data in one batch, use

Report contract details on

Instructions for reporting – data format specification for contract details (VSURAKKA) 

If someone else files information on your behalf, you must authorise them to do so. Read more about authorisations.


Final report

File the final report for the month in which you pay the final invoice for the work. 


Making corrections

If you need to make corrections, file a replacement report. Use the identifier of the report you want to replace. Submit both the corrected details and the details that do not require corrections.


Remember to submit a report on your employees to the project supervisor

In addition to the contract details, you must also file monthly reports to the site’s project supervisor. You must include in your report all the employees of your company who are working at the shared construction site. 

Contact the project supervisor and ask how you should report this information.

Remember to keep filing reports on employee details as long as the contract is in force.

Project supervisor: report employee details to the Tax Administration

Frequently asked questions about filing reports

No, it is not enough if you just file a report when the work starts. You must file contract details for every month that is invoiced by the contractor. You must continue reporting even after the work has stopped if the contractor is still sending you invoices.

Enter the start date of construction work as the start date of the contract. If the end date of the contract is not yet known, enter the estimated end date. Give a more exact end date when it is known.

Yes, a contract can cover multiple sites. Every order is treated as a specific contract if a separate payment has been agreed upon. You must file a report if the value of a single contract is over €15,000 without VAT.

The payment may be based on a fixed sum total or on hours worked.

No, you do not need to file the report on contract details if work at the site has been interrupted. File the next report after the work has started again.

Include information on leased employees in the report on contract details if the value of the contract is more than €15,000 without VAT. Enter the date when work starts at the construction site as the start date of leased work.

Remember to also report the details of the leased employees to the project supervisor at the site. File employee details for every month they work.

Use the new Business ID in your reports after the merger.

If you are submitting corrections to previous reports filed before the merger, use the old Business ID.

You do not need to report later work and renovation done during the warranty period if the contractor has already invoiced the total price of the contract.

You do have to file a report if the contractor invoices the contract’s final instalment after the warranty period has ended.

Any additional work that you buy during the warranty period that is not a part of the original contract is considered a separate agreement. If this additional work exceeds the threshold of €15,000, you must report the contract details.

What are construction services referred to in the Value Added Tax Act?

Construction services covered by the Value Added Tax Act include the following:

Construction of buildings or houses

  • new construction
  • site preparation, demolition and cleaning
  • installation and maintenance of fixed equipment in a building (e.g. elevators, general monitoring and alarm systems)
  • installation of components (e.g. roofing, electrical installations, HVAC)
  • finishing (e.g. painting, glazing, rendering)

Construction of infrastructure networks

  • utilities, water, electric power, gas, sewage, IT

Construction of transport networks

  • roads, streets, railways, waterways, channels, airports