Tax return for general and limited partnerships – instructions
These instructions explain what information general and limited partnerships must file on tax return 6A.
The filer must keep in mind that a business partnership may have three sources of income: business source of income, agricultural source of income and personal source of income. The taxable income and deductible expenses are determined by the source of income. It is therefore important to specify the source of income for all income and expense items.
If you have filed your tax return in some other way than in MyTax (e.g. on paper), the data will appear in MyTax after a delay. If MyTax reminds you of a missing return but you have filed the return in another service or on paper, you can ignore the message. The reminder message will disappear when the information you have filed is transferred to MyTax.
People holding a certain position in a company (e.g. general partners) can log in to MyTax with their personal e-bank codes or mobile certificate without a separate authorisation.
If the company has authorised an accounting firm or similar to manage its taxes, the accounting firm can request a Suomi.fi authorisation. Read more about the scope of the authorisations and their use in e-services.
Please note that if you change the accounting period on a tax return that you file on paper, the change is not transferred further.
The line of business is indicated on the tax return in accordance with the Standard Industry Classification of Statistics Finland.
Please note that if you change the line of business on a tax return that you file on paper, the change is not transferred further.
If the partnership agreement is changed, submit the changes to the Trade Register immediately after the new agreement has been signed. Submit a notification of change on ytj.fi or with paper form Y5. Submit a notification, for example, if the partners’ participating interests or related information change.
Submit a new or changed bank account number in MyTax under Taxpayer details.
If you file the tax return and its enclosures on paper, make sure you indicate the business partnership’s name and Business ID on every page. Do not staple the paper forms together.
You must always sign and date the tax return. A business partnership’s tax return is signed by a person responsible for filing the return, such as a general partner of a general or limited partnership.
Send the tax return to the address indicated on the first page of the form.
Tax return details
The instructions below follow the order of the fields in MyTax. Note that if you file on paper, the headings may be slightly different.