Important Dates and Deadlines for Corporate Taxpayers

Corporate taxpayers must complete their tax returns within 4 months after the closing date of their accounting period and their tax assessment process will continue up to the date when 10 months have passed after the end of the month when the accounting period has closed.

Corporate taxpayers must pay their back taxes by the 3rd day of the first month after the end date of the corporation’s tax assessment. Refunds from the Tax Administration are paid out on the 5th of the second month after the end of the assessment.

"Supplementary prepayments" are no longer in use. As of November 2017, all corporations and joint administrations have one month from the end of the tax year to supplement their prepayment balance by making an “additional prepayment”. If they do so within one month, no late-payment interest is charged.

The due dates for paying and filing tax returns for self-assessed taxes such as VAT and employer’s contributions have been entered in the calendar. The dates when MyTax will first display the month’s summary are in the calendar as well.

As of 1 January 2018, VAT on imports must be reported on all imports by VAT registered taxpayers.


2018

January  |  February  |  March  |  April | May  |  June  |  July  |  August  |  September  |  October  |  November  |  December

January

Corporations must continue to use the 2017 tax cards in January for employee withholding, however they must record the actual 2018 paid wages in their payroll accounting starting January 1.

Tax returns for agricultural operations and forestry (Forms 2 and 2C) will be mailed out in early January.

Tax returns for tax consortia (such as agricultural, forestry or real-estate consortia, Forms 2, 2C, 36) will be mailed out in early January.

3 January

Taxpayers liable to make regular prepayments during 2018 receive their bank transfer forms today is they have 12 due dates this year.

5 January

November 2017 reporting on construction details must arrive to the Tax Administration. 

12 January

  • The due date for self-assessed tax: due date for the tax return and for tax payments
    VAT and lottery tax for November 2017 and employer’s contributions, other withholdings and tax at source for December 2017.

22 January

  • Last date to submit the VAT EU Recapitulative Statement (for selling goods and services in the EU) for December 2017.
  • Due date for payment reminder on self-assessed taxes.

23 January

Due date for prepayments of income tax.

31 January

  • Last date of making interest-free supplementary prepayments (other than corporate taxpayers).
  • Last date to submit Annual information returns for the 2017 calendar year.
  • Note: If an Employer Payroll Report or an information return on paid dividends, on paid surplus by a cooperative or on foreign dividends paid is filed electronically, the deadline is 3 February 2018.
  • Note the other exceptional dates: The last day to file Annual Information Returns for 2017 is 15 February 2018 to report interest payments for which tax must be withheld at source, it is 20 February 2018 to report trade union dues and payments to an unemployment fund, and it is 24 February 2018 to report shareholder borrowing.

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created
  • The information in the Tax Debt Register will be updated
  • Taxes that have been given a notification of enforcement in December are sent to the enforcement authorities

  • Taxes that have been given a notification of protesting in December are sent to the protest list

February

1 February

  • The 2018 tax cards come into force with their printed withholding instructions.
  • Due date of the second installment of 2016 back taxes (does not concern corporations).

3 February

If you e-file an Employer Payroll Report, an annual information return on dividend payments, a cooperative surplus, an annual information return on profit-surplus payments of a cooperative society, an annual information return on foreign dividends, 3 February 2018 is the last date to do so.

5 February

  • December 2017 reporting on construction details must arrive to the Tax Administration.
  • Taxpayers liable to make regular prepayments during 2018 receive their bank transfer forms today is they have fewer than 12 due dates per year.

  • Business consortia receive their income tax return envelopes (Form 6A with enclosures).

  • Self-employed individuals receive their income tax return envelopes (Form 5 with enclosures). 

12 February

  • The due date for self-assessed tax: due date for the tax return and for tax payments
    VAT and lottery tax for December 2017 and employer’s contributions, other withholdings and tax at source for January 2018.
  • Last date for VAT payers, employers and other taxpayers with the quarterly reporting period to file their fourth-quarter 2017 tax returns to report VAT, employer's contributions, other withheld taxes and taxes at source: last date for tax returns, due date for tax payment.

15 February

Last date to file the annual information return to report payments of interest on which tax has been withheld at source.

20 February

  • Last date to submit the Annual information return on trade union dues and on premiums for unemployment insurance.
  • Last date to submit the VAT EU Recapitulative Statement (for selling goods and services in the EU) for January 2018.

22 February

Due date for payment reminder on self-assessed taxes

23 February

Due date for prepayments of income tax.

26 February

Last date to file the annual information return to report shareholder borrowing.

28 February

  • Last date for VAT payers with the yearly reporting period to file their 2017  tax return. Due date for the payment of 2017 VAT. Concerns primary producers and artists who create works of illustrative/visual arts.
  • Last date to file the income tax return of agricultural farm taxpayers.
  • Last date to file the income tax return of forestry taxpayers if they are on VAT register.
  • Last date to file the income tax return of real estate consortia, and agricultural/forestry consortia (Form 36, Form 2, Form 2C or Form 7).
  • Last date to file refund requests of Excise tax for energy products if the taxpayer is not a corporate taxpayer.

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in January are sent to the enforcement authorities

    Taxes that have been given a notification of protesting in January are sent to the protest list

March

3 March

Taxpayers of Real estate tax receive their tax demand notes.

March

  • January 2018 reporting on construction details must arrive to the Tax Administration.

March

The e-Service for real estate property owners ("Kiinteistötiedot verkossa"; "Fastighetsuppgifter på nätet") is online as of today at 12.00 noon for all filers (this e-Service works in Finnish and Swedish).
If you own real estate and the pre-printed details are correct, you are not expected to send a reply when you receive the Tax Decision.

12 March

  • The due date for self-assessed tax: due date for the tax return and for tax payments
    VAT and lottery tax for January 2018 and employer’s contributions, other withholdings and tax at source for February 2018.
  • Self-employed businesses or sole proprietorships receive their pre-completed forms.

16 March

Last preferred date for submittal of corrections for 2017 annual information including Employer Payroll Reports to enable us to update the Pre-Completed Tax Return data. After this it is necessary to submit corrections one-by-one, as soon as any needs for correction are uncovered. Corrections will continue to be possible up to 11 October 2018 within the regular assessment process, after that they will require the preparation of a request for reassessment.

20 March

Last date to submit the February VAT EU Recapitulative Statement (for selling goods and services in the EU).

22 March

Due date for payment reminder on self-assessed taxes.

23 March

Due date for prepayments of income tax.

31 March

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in February are sent to the enforcement authorities

    Taxes that have been given a notification of protesting in February are sent to the protest list

April

Individual taxpayers (including self-employed individuals managing businesses, agricultural and forestry farms) receive their Pre-Completed Tax Return forms in April.

3 April

  • Last date to file the income tax return of self-employed individuals, businesses and sole proprietorships including its enclosures (many individuals have either 9 May or 16 May as the date for sending back the form, check what is printed on the form itself). However, if there is nothing to add or correct, you do not have to send back your Pre-Completed Tax Return form.
  • Tax Return on the Web for the self-employed shuts down.

April

February 2018 reporting on construction details must arrive to the Tax Administration.

12 April

The due date for self-assessed tax: due date for the tax return and for tax payments.
VAT and lottery tax for February 2018 and employer’s contributions, other withholdings and tax at source for March 2018.

20 April

Last date to submit the March VAT EU Recapitulative Statement (for selling goods and services in the EU).

23 April

  • Due date for prepayments of income tax. 
  • Due date for payment reminder on self-assessed taxes

30 April

Last date to file the income tax return of corporate taxpayers if the closing date of company accounting period was 31 December 2017.

The e-Service for real estate property owners ("Kiinteistötiedot verkossa"; "Fastighetsuppgifter på nätet") shuts down for all corporate taxpayers regardless of their accounting periods.
If you own real estate and the pre-printed details are correct, you are not expected to send a reply when you receive the Tax Decision.

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in Mars are sent to the enforcement authorities

  • Taxes that have been given a notification of protesting in Mars are sent to the protest list

May

2 May

Last date to file refund requests for paid Energy tax of corporations.

 

May

March 2018 reporting on construction details must arrive to the Tax Administration.

May

  • Last date to submit the Pre-Completed Tax Return form for those individual taxpayers who have 8 May printed on the first page of their form. If there is nothing to add or correct, you do not have to send back the Pre-Completed Tax Return form.
  • Last date to submit the tax return for forestry operations of taxpayers not liable to pay VAT and  who have 8 May printed on the first page of their form.
  • Last date to submit the business tax return of self-employed individuals, including the Pre-Completed Form and any enclosures to it (if 8 May is printed on the first page of the form). If there is nothing to add or correct, you do not have to send back the Pre-Completed Form.
  • The e-Service for real estate property owners ("Kiinteistötiedot verkossa"; "Fastighetsuppgifter på nätet") shuts down for  the taxpayers whose deadline for filing is 8 May.
    If you own real estate and the pre-printed details are correct, you are not expected to send a reply when you receive the Tax Decision.

14 May

  • The due date for self-assessed tax: due date for the tax return and for tax payments.
    VAT and lottery tax for March 2018 and employer’s contributions, other withholdings and tax at source for April 2018.
  • If your filing period is the Quarter: January to March 2018 VAT, Employer's contributions, Other withheld taxes and source taxes: Last date for the tax return, due date for tax payment.

15 May

  • Last date to submit the Pre-Completed Tax Return form for those individual taxpayers who have 15 May printed on the first page of their form. If there is nothing to add or correct, you do not have to send back the Pre-Completed Tax Return form.
  • Last date to submit the tax return for forestry operations of taxpayers not liable to pay VAT and  who have 15 May printed on the first page of their form.
  • Last date to submit the business tax return of self-employed individuals, including the Pre-Completed Form and any enclosures to it (if 15 May is printed on the first page of the form). If there is nothing to add or correct, you do not have to send back the Pre-Completed Form.
  • The e-Service for real estate property owners ("Kiinteistötiedot verkossa"; "Fastighetsuppgifter på nätet") shuts down for the self-employed, for consortia operating a business, and for the taxpayers whose deadline for filing is 15 May.
    If you own real estate and the pre-printed details are correct, you are not expected to send a reply when you receive the Tax Decision.

21 may

Last date to submit the VAT EU Recapitulative Statement for April (for selling goods and services in the EU).

22 May

Due date for payment reminder on self-assessed taxes.

23 May

Due date for prepayments of income tax.

31 May

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created
  • The information in the Tax Debt Register will be updated
  • Taxes that have been given a notification of enforcement in April are sent to the enforcement authorities

    Taxes that have been given a notification of protesting in April are sent to the protest list

June

5 June

April 2018 reporting on construction details must arrive to the Tax Administration.

12 June

The due date for self-assessed tax: due date for the tax return and for tax payments.
VAT and lottery tax for April 2018 and employer’s contributions, other withholdings and tax at source for May 2018.

20 June

Last date to submit the VAT EU Recapitulative Statement for May (for selling goods and services in the EU).

25 June

  • Due date for prepayments of income tax.
  • Due date for payment reminder on self-assessed taxes.

30 June

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in May are sent to the enforcement authorities

    Taxes that have been given a notification of protesting in May are sent to the protest list

July

5 July

May 2018 reporting on construction details must arrive to the Tax Administration.

12 July

The due date for self-assessed tax: due date for the tax return and for tax payments.
VAT and lottery tax for May 2018 and employer’s contributions, other withholdings and tax at source for June 2018.

20 July

Last date to submit the VAT EU Recapitulative Statement for June (for selling goods and services in the EU).

23 July

  • Due date for prepayments of income tax.
  • Due date for payment reminder on self-assessed taxes.

31 July

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in June are sent to the enforcement authorities
  • Taxes that have been given a notification of protesting in June are sent to the protest list

August

6 August

June 2018 reporting on construction details must arrive to the Tax Administration.

13 August

  • The due date for self-assessed tax: due date for the tax return and for tax payments.
    VAT and lottery tax for June 2018 and employer’s contributions, other withholdings and tax at source for July 2018.
  • If your filing period is the Quarter: April - June 2018 VAT, Employer's contributions, Other withheld taxes and source taxes: Last date for the tax return, due date for tax payment. 
  • This is the last date for employers and other information return filers to submit corrections for the 2017 annual information returns, as there is still enough time to process the corrections and record them in the taxation decisions sent to individual taxpayers. After 13 August 2018 each correction will result in a separate computer program run and a printout of an additional revised tax assessment decision.

20 August

Last date to submit the VAT EU Recapitulative Statement for July (for selling goods and services in the EU)

22 August

Due date for payment reminder on self-assessed taxes.

23 August

Due date for prepayments of income tax.

28 August

The Tax Administration starts sending the Tax Assessment Decisions for 2017 to individual taxpayers. The deliveries will continue to the end of October (concerns other than corporate taxpayers).

31 August

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in July are sent to the enforcement authorities
  • Taxes that have been given a notification of protesting in July are sent to the protest list

September

Refund calculations of energy product excise taxes, and the Decisions on forestry fees in Åland Islands are delivered to taxpayers.

3 September

Due date of the first installment of Real estate tax.

5 September

July 2018 reporting on construction details must arrive to the Tax Administration.

12 September

The due date for self-assessed tax: due date for the tax return and for tax payments.
VAT and lottery tax for July 2018 and employer’s contributions, other withholdings and tax at source for August 2018.

20 September

Last date to submit the VAT EU Recapitulative Statement for August (for selling goods and services in the EU).

24 September

  • Due date for prepayments of income tax.
  • Due date for payment reminder on self-assessed taxes

30 September

Last date for individuals to make a supplementary payment to cover their tax liability for  2017.

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in August are sent to the enforcement authorities
  • Taxes that have been given a notification of protesting in August are sent to the protest list

October

5 October

August 2018 reporting on construction details must arrive to the Tax Administration.

11 october

Corrections to annual information returns must arrive at the Tax Administration so as to have enough time to process them within the 2017 assessment process.

12 October

  • The due date for self-assessed tax: due date for the tax return and for tax payments.
    VAT and lottery tax for August 2018 and employer’s contributions, other withholdings and tax at source for September 2018.

 

15 October

Due date of the second installment of Real estate tax.

22 October

  • Last date to submit the VAT EU Recapitulative Statement for September (for selling goods and services in the EU).
  • Due date for payment reminder on self-assessed taxes

23 October

Due date for prepayments of income tax.

 

31 October

  • By the end of October, the last tax assessment decisions for the 2017 taxable year have been sent off to taxpayers.
  • Official completion date of 2017 tax assessment.

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in September are sent to the enforcement authorities

  • Taxes that have been given a notification of protesting in September are sent to the protest list

November

1 November

Date of publication of the 2017 results of assessment. They will be on display for the public at tax offices.

5 November

September 2018 reporting on construction details must arrive to the Tax Administration.

12 November

  • The due date for self-assessed tax: due date for the tax return and for tax payments.
    VAT and lottery tax for September 2018 and employer’s contributions, other withholdings and tax at source for October 2018.
  • If your filing period is the Quarter: July - September 2018 VAT, Employer's contributions, Other withheld taxes and source taxes: Last date for the tax return, due date for tax payment.

20 November

Last date to submit the VAT EU Recapitulative Statement for October (for selling goods and services in the EU).

22 November

Due date for payment reminder on self-assessed taxes.

23 November

Due date for prepayments of income tax. 

30 November

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in October are sent to the enforcement authorities

  • Taxes that have been given a notification of protesting in October are sent to the protest list

December

DECEMBER

Due date of the first instalment of outstanding tax for 2017.
If you have a second installment to pay, its due date is 1 February 2019.

5 December

October 2018 reporting on construction details must arrive to the Tax Administration.

Corporate taxpayers receive prepayment refunds (tax period ended 31 December 2017, tax assessment ended 31 October 2018).

11 DECEMBER

The 2017 tax refunds to individuals are directly deposited to taxpayers' bank accounts (concerns other than corporate taxpayers). If the Tax Administration does not have the individual taxpayer's bank account number saved in the database, the refunds are paid in 19 December as a cashable money order at OP bank offices. Tax refunds under €15 are paid as money orders only at the taxpayer’s request.

12 December

The due date for self-assessed tax: due date for the tax return and for tax payments.

VAT and lottery tax for October 2018 and employer’s contributions, other withholdings and tax at source for November 2018.

20 December

Last date to submit the VAT EU Recapitulative Statement for November (for selling goods and services in the EU).

27 December

  • Due date for prepayments of income tax.
  • Due date for payment reminder on self-assessed taxes.

31 December

A summary will be created and posted in MyTax (tax.fi/mytax)

  • A payment reminder for self-assessed taxes will be created.
  • The information in the Tax Debt Register will be updated.
  • Taxes that have been given a notification of enforcement in November are sent to the enforcement authorities

    Taxes that have been given a notification of protesting in November are sent to the protest list


Note: If any due date falls on a Saturday, Sunday or a legal holiday, filing and payment are permitted on the following business day.

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