Taxes and charges

Value added tax

• How to register for VAT
• Filing and payment
• VAT for small business
• VAT relief scheme
• VAT calculator
• Rates of VAT
• Deducting VAT on purchases
• International commerce
• VAT on vehicles
• VAT in different lines of business

Being an employer

• How to report wages and employer’s contributions
• Employer Register
• Social insurance contributions
• Employer's obligations
• Wages or trade income
• Household employers

Tax prepayment

• Which types of income are subject to prepayments?
• How to request prepayment – instructions for entrepreneurs and individual taxpayers
• Request prepayment or additional prepayment in MyTax - corporate taxpayer
• How many instalments
• Additional prepayment
• If you pay late

Payments

• Refunds
• Summary on tax payment status
• Where can I find the bank account number and the reference?
• Using a refund for unpaid taxes
• Using a payment for different taxes
• Pay with the web invoice
• Making payments from other countries
• Interest on late payments
• Financial difficulties
• Certificate of paid taxes, certificate of tax debts

Excise taxation

• Filing and payment
• Parties with registration obligation
• How to register
• How to file an excise duty registration notice in MyTax
• Excise duty authorisations
• Excise duty refunds
• Excise duty on alcohol
• Excise duty on tobacco
• Excise duty on soft drinks
• Excise duty on beverage containers

Real estate tax

Car taxation

• Registered filer of car tax
• Car tax for taxicabs
• How to report equipment details for vehicles
• How to submit price details for new vehicles
• Business enterprise imports a motor vehicle to Finland for tax-exempt use
• How do I pay car tax?
• Reduction of car tax based on a fixed-term rental contract
• Applying for an advance ruling on car tax
• Penalty fees in car taxation

Self-assessed taxes

• Lottery tax
• Withholding on dividends and cooperative surplus
• Refunds of VAT and other taxes
• Late penalty charges
• Making an appeal against a decision on VAT or employer's contributions

Income tax returns

Limited liability companies and cooperative societies

• Tax return
• Income tax
• Mathematical and comparison values of your company’s share
• Tax deductions based on previous years’ allowable losses
• Depreciation expenses
• Filing information on dividend distribution
• Income from social media

Self-employed individuals

• Tax return
• Deductions
• Depreciation and full deductions for low-value assets
• Vehicle expenses

General and limited partnerships

• Tax return

Agricultural operators

• Tax return for agricultural operations

Associations and foundations

• When is an association or foundation a non-profit organisation?
• Tax return
• Income taxation of non-profit organisations

Annual information returns

• When to file?
• Making corrections

Reports on construction work

• Contract details
• Employee details
• How to make corrections to a construction report
• How to copy a construction report for a new report
• New large worksite – what should employees and companies take into account?

Temporary profit tax for companies in the electricity and fossil fuel sectors

• Instructions for completing the tax return – profit tax in the electricity and fossil fuel sectors