New business operator – remember your reporting and payment obligations

After you have started up your business, be prepared to take care of these tax matters:

 
Filing and payment Who must file? When to file and pay?

VAT return and payment

Companies in the VAT register

The tax period is usually one month. The due date for filing and payment is the 12th of each month.

You must start filing returns as soon as you have registered for VAT.

A return must be filed for each tax period even if your company has not had VAT-liable activities.

Read more about filing self-assessed taxes

Reporting employer's contributions

Companies that have paid wages or other earned income

Report wages and salaries paid on an earnings payment report to the Incomes Register. The report must be filed within 5 days of the payment date.

Submit monthly employer's separate reports on health insurance contributions by the 5th of the calendar month following the payment month.

If your company is in the register of employers, you must file an employer's separate report even for months when you have not paid any wages.

Read more about how to submit payroll information to the Incomes Register

Paying employer's contributions  

Pay employer's contributions by the 12th of the second month after the tax period. The tax period may be a month or a quarter.

The payment of employer's contributions has not changed.

Read more about paying employer's contributions

Tax return

Companies of all types

Limited-liability companies and cooperatives file their return within 4 months from the end of the accounting period. The return must be filed electronically, for example in MyTax.

Business operators and self-employed persons, general partnerships and limited partnerships file their business tax return in MyTax in the spring. Tax returns must always be filed even if there has been no activity in the accounting period.

Prepayment

Companies of all types

Read more about making prepayments