The income tax return of limited liability companies and cooperative societies

If the company had taxable income, assets, debt or other transactions during the tax year, which affect tax assessment, the company must file an income tax return. The form to complete is Form 6B. It is necessary to do so even if the company or cooperative did not carry out activities during the tax year and even if the company or cooperative is declared bankrupt. If you have discontinued your company’s operation for the time being, please file the income tax return if the company carried out any activity during the tax year.

If your company has more than one accounting period ending during one calendar year, you must complete a set of tax return forms for each one of the ended accounting periods. The Tax Administration will combine the data from the different periods.

Complete the return in MyTax

Instructions for the income tax return

How to file

  1. First select All activities, and then select Corporate income tax.

  2. Click File return for the correct period.

    If your company has more than one accounting period ending during one calendar year, you must complete a set of tax return forms for each one of the ended accounting periods. The Tax Administration will combine the data from the different periods.

  1. Calculation of taxable income

    • Guide on completing the income tax return
    • The business source of income — Business revenue
    • The business source of income — Business costs
    • Specification of agricultural income and expenses
  2. Calculation of net worth

    • Further information about the calculation of net worth
    • Assets
    • Liabilities
    • Equity
  3. Other additional information

    You can inform the Tax Administration of any other matters that have an impact on your company’s or cooperative’s tax assessment here.

    • Group companies
    • International operations
    • Transfer pricing
    • Business restructuring
    • Activities in mainland Finland and in the Åland Islands
    • Training deduction
    • Net interest expenses
    • Reserves and fixed assets
  4. Financial statements

    • Financial statements
  5. Preview and send

    Please re-check the details. Select a previous stage or click on Previous to go back and make corrections as necessary. When everything is correct, submit the income tax return.

    If you wish to continue filling in the details later, select Save as unfinished. The Tax Administration will not process the tax return before you have clicked on Submit in order to send it. If everything is correct, click Submit.

    You can find submitted returns on MyTax home page under Finished actions.

    After you have clicked on Submit, the status of your return changes to Submitted, and as long as it remains in this state you can still edit it or even choose to delete it. If the return is shown as Received, you can no longer make changes to it.

Besides MyTax, you can send your 6B income tax return and its enclosures electronically in the following ways:

In the same way as for the tax return itself, you should always provide electronic versions of your company’s financial statements (no paper versions), even in cases where the financial statements get ready for sending at a later date, at a time when your tax return has already been completed.

The instructions for completing the return contain a list of the required enclosures. The instructions contain links to further instructions for filling out various enclosure forms, etc. Refer to these instruction when you need to add an enclosure. The final page of the instructions also contains a list of enclosures and many links that provide access to blank enclosure forms and their specific instructions.

Please note that you are only entitled to complete the paper-printed Form 6B with enclosures if your circumstances make it difficult for you to employ the electronic options. An example of such circumstances would be technical problems with our e-file service.

By when does the income tax return have to be submitted?

Submit your return within 4 months after the end of the last calendar month of your company’s (or cooperative’s) accounting year.

Illustration: The end date of a limited company’s accounting year is 15 July 2020. Please file the return by 30 November 2020. If 30 November were to fall on a Saturday, Sunday or public holiday, the deadline date would be the next business day.

Please note that if you submit information after the deadline, you may have to pay a late-filing penalty charge or a punitive tax increase. Read more about late-filing charges and the punitive tax increase.

If it is necessary, you are entitled to submit an application of time to file the return. However, this can only be done if a good reason exist – for example, someone’s illness prevents your company from submitting its income tax return on time. Complete an application form for extension of time and send it to the Tax Administration before your company’s deadline date for the tax return. You can apply for extension in MyTax or with the paper form 3105.

Changing the company’s or cooperative’s line of business

If your company has moved on to conduct business in a sector that is different from the sector where it has been active so far, please fill in this information in MyTax (Home » All activities... » Taxpayer details). You can inform the Tax Administration of this change immediately, not only at the time when you submit the year’s income tax return.

You are required to indicate the sector of your main business activity in accordance with the Finnish Standard Industrial Classification, TOL 2008. If you are not on MyTax (i.e. submitting Form 6B on paper), please visit the website of Statistics Finland to verify the sector code.