Filing and payment of self-assessed taxes ‒ primary producers and creators of works of art

File a VAT return if you are registered for VAT. You must file the return even if you haven't had any sales subject to VAT during the year. However, if you are a forestry operator with the once-a-year tax period and you haven't had any transactions (selling of timber etc) or operations subject to VAT, you do not have to file.

There are changes effective from the beginning of 2017 to the filing and paying of VAT, employer contributions and other self-assessed taxes. The changes concern the tax periods starting 1 January 2017 or later. Tax returns on VAT, employer's contributions and other self-assessed taxes must be filed electronically.

What is meant by "primary producers" includes farmers and owners of woodlands who carry out a forestry activity.  Primary producers and creators of works of art are entitled to the calendar-year tax period for purposes of VAT, regardless of the size of their turnover. If they wish to do so, they may ask for transfer to a shorter tax period.

e-Service

You can file and pay your self-assessed taxes in MyTax.

Alternatively, you can submit a file created by an accounting software program.

There is no need to repeat an e-filing submittal of a tax return for self-assessed taxes "just to be sure it was delivered". If you filed a return electronically, it is regarded as having successfully arrived to the Tax Administration if you received an acknowledgement of receipt.

If your tax period is the calendar year, file the 2016 VAT return by 28 February 2017.  For example, log in to the MyTax e-service to do it (formerly Tax Account Online).  If you do not have the opportunity to use e-filing, use the new Self-Assessed Tax Return paper form.

If you are a primary producer or creator of works of art and you have had your tax period changed into the month, or into the quarter, you must file VAT accordingly: either by the month or by the quarter. 

If your tax period is the calendar year, file the 2017 VAT return by 28 February 2018. You must file electronically, for example, in the MyTax e-service (formerly Tax Account Online).  Paper filing (of the Self-Assessed Tax Return form) can only be allowed for a special reason. Examples of such a special reason include a situation where an Internet connection does not work properly in the area. You don't need to obtain permission for paper filing or to inform the Tax Administration of the reason.

If you are a primary producer or creator of works of art and you have had your tax period changed into the month, or into the quarter, you must file VAT accordingly: either by the month or by the quarter.  

You should only file one VAT return

Your entire operation subject to VAT must be covered by one single VAT return even though your taxable activities may be carried out in more than one location or different districts, e.g. at two separate farms.    

Don't forget your payroll reporting

If you are a primary producer or creator of works of art and you have hired someone to work for you, you must report employer's contributions by the month. If you are a regular employer, you can apply for the calendar quarter as an extended tax period.  The self-assessed tax return on employer contributions must be filed electronically. To use the paper form is only allowed if there is a special reason.  Examples of such a special reason include a situation where an Internet connection does not work properly in the area. You don't need to obtain permission for paper filing or to inform the Tax Administration of the reason. 

Changes to how corrections are made to self-assessed taxes

As of January 2017, if you notice errors and omissions on your return, you must file a replacement return to correct them. It is no longer enough if you just inform the tax office of the amount that must be changed. The changes of how corrections must be made also concern the tax periods of earlier years.

You must always file the return

If you are VAT registered and entered in the Register of Employers, you must file tax returns for every period even if you have not had any transactions. In case of termination, you must continue to file the return until the registration periods both for VAT and employers have ended, including the final tax period.  The date of termination is deemed as the end date of the tax period. Taxes for a tax period must be filed and paid by the general due date of the second calendar month after the month of termination.

Casual employers who are not on the Tax Administration's register of employers are not required to file tax returns for the months when they pay no wages.

However, if you are a forestry operator with the once-a-year tax period and you haven't had any transactions (selling of timber etc) or operations subject to VAT, you do not have to file.

The Tax Administration imposes late penalty charges for overdue returns. In the case of non-filing, the Tax Administration will assess the reportable amounts by estimation.

Paying VAT and employer contributions online

Bank transfer forms are no longer distributed to taxpayers by the Tax Administration. Instead, you must pay the self-assessed taxes to the Tax Administration's bank accounts on your initiative.  To pay VAT and employer's contributions online, visit the Tax Administration's MyTax e-service.  

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