Summary on tax payment status

These instructions apply to both individual taxpayers, and companies and organisations.

The information compiled in the summary shows your tax payment situation for the last month. You will receive a summary every time you have unpaid taxes for the past month in any of the following categories:

  • income taxes (back taxes, prepayment or additional prepayment)
  • self-assessed taxes (e.g. value added tax or employer contributions)
  • inheritance tax
  • gift tax.

You will also receive a summary if your summary contains a decision on issues such as using your tax refund for covering unpaid taxes.

In most cases, companies and organisations also receive a summary when payments have been used for taxes.

Not all taxes have yet been included in the summary. For example, real estate tax is not included.

The summary functions as a reminder of overdue payments

Any reminders of overdue taxes are given in the summary of your tax payment situation. In other words, you will no longer receive a separate reminder letter on issues such as unpaid back taxes. The summary displays the situation on the day when the summary was generated. If you are paying overdue taxes, remember to check the amount of interest in MyTax.

Please note. Inheritance tax instalments are not yet shown in MyTax. Check the late payment interest of inheritance tax using the interest rate calculator (only in finnish or in swedish).

Unpaid taxes can be transferred to the enforcement authority for recovery

If a reminder of unpaid taxes has been given in the summary, and they are still not paid, the Tax Administration may transfer the taxes to the enforcement authority for recovery. Before the recovery proceedings are initiated, you will receive a summary with a notification on the taxes being transferred to the enforcement authority.

Please note: If you have activated the online services for authorities at the address suomi.fi/messages, you will receive a reminder notification on transfer to the enforcement authority for recovery (notification on transfer to recovery proceedings), in electronic format only, at MyTax.

You may avoid recovery proceedings, when you pay the taxes in accordance with the instructions given in the summary. The last payment date is specified in the summary with the notification on transfer to recovery proceedings.

If you are unable to pay the tax by that date, we will transfer the tax to the enforcement authority for recovery. When recovery proceedings have been initiated, the tax must be paid to the enforcement authority. If you are unable to pay the tax by the last possible payment date, you may request a payment arrangement. Read more about payment arrangements.

Check the summary

Always check the information in the summary. If any taxes or payments that you have reported are missing from the summary, check in MyTax that you have

  • filed the return for the correct tax period
  • used the correct account and reference numbers for the payment.

See the guidance for MyTax: How to check your summary

Q&A

You may receive a summary when you have unpaid taxes or if your tax refund has been used to pay for taxes. Companies and organisations receive a summary on a regular basis if they have continuous operations.

  1. The summary is generated on the last day of the calendar month, and can be seen in MyTax at the beginning of the next month.
  2. A summary is not generated if there have been no events during the calendar month, such as payments or taxes falling due.
  3. If your VAT period is a calendar year or you are liable to pay pharmacy tax, the summary will be generated on 2 March. If this date falls on a Saturday or a holiday, the summary will be generated on the next  business day. Following this, the summary can be seen in MyTax. You will also receive a summary for other months if you have unpaid taxes or your tax refund has been used for unpaid taxes.

In MyTax,you can follow the information before the summary is generated.

Individual taxpayers

Most individual taxpayers will receive the summary by post.

If you are VAT liable or are in the Employer Register, you will receive the summary in MyTax only.

If you pay or have paid self-assessed taxes, such as VAT or employer contributions, if you wish you can change the summary's mode of delivery so that you also receive the summary by post. You can change the mode of delivery in MyTax or by calling the Tax Administration's service number +358 (0)29 497 026 (payments, price of a call local network charge/mobile charge).

Please note: If you have activated the online services for authorities at the address suomi.fi/messages, you will receive the summary in MyTax only.

You will receive the summary in the contact language specified in your Tax Administration customer information: either Finnish or Swedish. The summary cannot be printed out from MyTax in any language other than the contact language.

Companies and organisations

Companies and organisations receive the summary in an electronic format in MyTax. However, if you wish, you can change the mode of delivery of the summary so that it is also delivered by post. You can change the mode of delivery of the summary in MyTax, or by calling the Tax Administration's service number +358 (0)29 497 026 (payments, price of a call local network charge/mobile charge).

If you have activated the online services for authorities at the address suomi.fi/messages, the summary will be delivered in MyTax only. In such a case, you will receive the summary in electronic format only, regardless of any other selections you have made.

You will receive the summary in the contact language specified in your Tax Administration customer information: either Finnish or Swedish. The summary cannot be printed out from MyTax in any language other than the contact language.

You will not receive a summary if there have been no events during the calendar month, such as payments or taxes falling due.

The summary may include the following information:

  • information on the payment of taxes, such as account and reference numbers, if you have unpaid taxes.
  • information on how the payments and refunds have been used
  • reminder on potential unpaid taxes (also visible on the homepage of MyTax)
  • information on the fact that unpaid taxes can be transferred to the enforcement authority for recovery and published on a public protest list and in the Tax Debt Register.
  • reminder of missing returns
  • late fee for filing a tax return of self-assessed taxes late
  • other penalties for late payment.

Information on all taxes, such as the real estate tax, is not yet shown in the summary.

Any payments or reports filed on the last day of the month may not necessarily be included in the summary. For example, if you have filed a tax return on a self-assessed tax on a paper form, there may be delays in processing it.

The balance on taxes due for payment shown in the summary is from the date on which the summary is generated. If you are paying overdue taxes, remember to check the current balance and the amount of interest on the day of payment in MyTax. Late payment interest will be paid until the day of payment. You can check how the payments have been used in MyTax.

Unused payments and refunds in the summary

In the summary, you will also see whether you have any payments or refunds that have not yet been used for taxes, or returned to you.
Due to the accrual of credit interest, the summary may show differences of a few cents compared to your accounts, since the summary only itemises the payments and refunds used, and the credit interest, for the last month.
In MyTax you will see more detailed information on issues such as the credit interest and its use.
Read more about the guidelines of the Accounting Board: Processing of self-paid taxes in accounting.

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