Summary on tax payment status

This guidance is for both individual and corporate taxpayers.

Your summary contains information about your payment status for the latest month. You receive a summary if you have unpaid taxes. However, if the unpaid amount is small, the summary is not sent. You can always see your unpaid taxes in MyTax.

You will also receive a summary when your tax refund has been used for your unpaid taxes.

Businesses and corporations also generally receive a summary when their payments are used for taxes.

Summary reminds you of overdue payments

The summary reminds you of taxes that are late for payment. You will no longer receive separate reminders of overdue taxes, such as back taxes or real estate taxes. The tax summary shows your payment status on the date when the summary was generated (usually the last day of the month). If you pay taxes after the due date, check the amount of late-payment interest in MyTax.

Unpaid taxes may be sent to the enforcement authorities

If you have already received a reminder in the summary but have still not paid your tax, the Tax Administration may transfer your tax debt to the enforcement authorities for recovery. Before this, you will be informed in the tax summary.

Please note: If you have activated electronic messaging in the Suomi.fi Messages service (suomi.fi/messages), you will receive a reminder of your unpaid taxes before they are sent to the enforcement authorities only electronically in MyTax.

You can avoid recovery by enforcement if you pay the tax according to the instructions in the summary. The last payment date is stated in the summary that includes a notification of enforcement. If you do not pay the tax by that date, we will send the tax to the enforcement authorities for recovery. After your tax has been sent to recovery by enforcement, you must pay it to the enforcement authorities.

If you are unable to pay the tax before the last payment date, you can request a payment arrangement. Read more about payment arrangements and their requirements.

Check the summary

Always check the information in your summary. If you have filed self-assessed taxes or made payments that are not included in the summary, go to MyTax and check that you have

  • filed the self-assessed tax return for the correct tax period
  • used the correct bank account number and reference number in your payments.

You can also check on the summary whether a tax has been covered by your tax refund.

See the instructions for using MyTax: How to check the summary.

Summary specifies how your tax refund has been used

Your tax summary notifies you if your tax refund has been used for payment of your taxes. You can see your summary in MyTax.

For example, if your tax assessment ended in August and resulted in a refund to be paid to you in October, this refund is used to pay for your taxes from your assessment end date:

  • up until the 4th of the following month for individual taxpayers
  • up until the 18th of the following month for corporate taxpayers.

You can see the end date of your tax assessment on your tax decision or in MyTax. You can also see information on how your tax refund has been used in MyTax. See instructions: How to see if your tax refund has been used for payment of taxes..

Your tax refund is used on the existing unpaid taxes on the tax assessment end date. The refund is also used on upcoming taxes on their due date, even if you make a payment to the Tax Administration on that date. For example, if your tax assessment ended on 10 September, some of your refund may have been used to pay for your overdue taxes on 10 September, and the remaining amount could have been used on self-assessed taxes on 12 September and on tax prepayments on 23 September. You will be notified of this in September’s tax summary, which will be available for viewing in MyTax from 1 August. In addition, if you have inheritance taxes or gift taxes due on 1 October, the refund may also be used on them. You will be notified of this in the next tax summary, which will be available for viewing in MyTax from 1 November.

Unused payments and refunds in the summary

You can see from your summary if you have any payments or refunds that have not yet been used on taxes or refunded to you.

Due to credit interest, the amount stated in the summary may differ from the amount in the company’s accounting by some cents. This is because the summary only specifies payments, refunds and credit interest used in the current month.

You can read more about credit interest and how it is used in MyTax.

For more information, see the Accounting Standards Board guidance on how self-assessed taxes are entered in accounting (opens in a new window) (available in Finnish and Swedish, link to Finnish)

Q&A

Your tax summary includes a notification that your tax refund has been used to cover your other taxes. You can see your summary in MyTax. You can also see information on how your tax refund has been used in MyTax. See instructions: How to see if your tax refund has been used for payment of taxes.

For example, if your tax assessment ended in August and resulted in a refund to be paid to you in October, this refund is used to pay for your taxes from your assessment end date up until the 4th of the following month. You can see the end date of your tax assessment on your tax decision or in MyTax.

Your tax refund will be used on existing unpaid taxes on the tax assessment end date. The refund will also be used on upcoming taxes on their due date, even if you make a payment to the Tax Administration on that date. For example, if your tax assessment ended on 10 October, the refund may have been used to pay for your overdue taxes on 10 October, self-assessed taxes on 12 October and tax prepayments on 23 October. You will be notified of this in October’s tax summary, which will be available for viewing in MyTax from 1 November.

In addition, if you have inheritance taxes or gift taxes due on 1 November, the refund may also be used on them. You will be notified of this in the next tax summary, which will be available for viewing in MyTax from 1 December.

What if my tax refund was used to cover a tax, but I also paid the tax myself?

If you paid your tax on the due date and your tax refund was also used to cover the tax, the payment you made will usually be sent back to you in a week. However, if you have other overdue taxes or future instalments of the same tax to pay, or if the Tax Administration does not have your bank account number, the payment cannot be sent back to you.

If the tax you paid was a self-assessed tax, how you receive your payment back depends on what you have selected as your refund time and refund limit in MyTax. Read more about refunds of self-assessed taxes. If you have selected that your payments should be used to pay for upcoming self-assessed taxes, you can request your payment to be refunded back to you. See the guidance: How to request a refund of your payment in MyTax

Keep yourself updated on your taxes and payments in MyTax.

If you paid your tax on the due date and your tax refund was also used to cover the tax, the payment you made will usually be credited to you in a week. However, if you have other overdue taxes or future instalments of the same tax type to pay, or if the Tax Administration does not have your bank account number, the payment cannot be credited to you.

If the tax you paid was a self-assessed tax, how you receive your payment back depends on what you have selected as your refund time and refund limit in MyTax. Read more about refunds of self-assessed taxes. If you have selected that your payments should be used to pay for upcoming self-assessed taxes, you can request your payment to be refunded back to you. See instructions: How to request a refund of your payment in MyTax

Keep yourself updated on your taxes and payments in MyTax.

You receive a summary if, for example, you have unpaid taxes or your tax refund has been used on your taxes. Companies and organisations that have regular operations also receive summaries regularly.

  1. The tax summary is generated on the last day of the calendar month, and it is available in MyTax at the beginning of the following month.
  2. A tax summary is not generated if you have not had any transactions during the month, such as payments or taxes due.
  3. If your VAT period is the calendar year or if you are liable to pay pharmacy tax, your summary is created once a year, on 2 March. If 2 March falls on a Saturday, Sunday or other holiday, the summary is generated on the next business day. The summary will be available in MyTax after this. You will also receive a summary for other months if you have unpaid taxes or your tax refund has been used on your unpaid taxes.

The information is also available in MyTax before the summary is compiled.

Individual taxpayers

Most individual taxpayers receive their summaries by post.

If you are liable to pay VAT or if you are registered as an employer, you will receive the summary in MyTax only.

If you pay or have paid self-assessed taxes, such as VAT or employer's contributions, you can change the delivery method of the summary so that you also receive it by post. You can change the delivery method in MyTax or by calling the taxpayer service number 029 497 026 (Payment transactions, limited service available in English, standard call rates).

Please note: If you have activated electronic messaging in the Suomi.fi Messages service (suomi.fi/messages), you will receive the summary in MyTax only.

Companies and organisations

Companies and organisations receive summaries only electronically in MyTax. However, you can choose to change the delivery method so that the summary is also delivered by post. You can change the delivery method in MyTax or by calling the taxpayer service number 029 497 026 (Payment transactions, limited service available in English, standard call rates).

If you have activated electronic messaging in the Suomi.fi Messages service (suomi.fi/messages), the summary is delivered to MyTax only. In this case, you will receive the summary electronically, regardless of the delivery method you have chosen.

You will receive the summary in your selected contact language indicated in the Tax Administration’s records. The language can be Finnish or Swedish. You can only print out the summary from MyTax in your contact language.

You will not receive a summary if you have not had any transactions during the month, such as payments or taxes due.

Your summary can include the following:

  • information for paying your unpaid taxes, such as the bank account number and reference number
  • reminder of unpaid taxes (also displayed on your MyTax home page)
  • details on how your payments and refunds have been used
  • notification that your unpaid taxes may be sent for recovery by enforcement and published on the protest list and in the tax debt register
  • note that you have not filed all the required returns
  • details on late-filing penalty on self-assessed tax returns
  • details on other penalty fees.

If you have made a payment or filed a return on the last day of the month, it may not be included in the summary. For example, if you have filed a self-assessed tax return on paper, its processing may take some time.

The summary shows your tax payment status on the date when the summary was generated. If you are paying taxes after their due date, check the amount of unpaid taxes and late-payment interest in MyTax on the payment date. You must pay late-payment interest up until the date when you make the payment. You can check how your payments are used in MyTax.