List of jurisdictions with which Finland has a valid multilateral competent authority agreement on the automatic exchange of information on income earned through digital platforms Detailed guidance

In accordance with § 1, subsection 4 of the Act governing the information-reporting requirement of platform  operators to provide information in the field of taxation, the Tax Administration publishes a regularly updated list of jurisdictions with which Finland has signed an agreement on automated exchange of information on income earned through digital platforms (qualified non-EU jurisdictions). Reference is made to the Tax Administration’s “Information-reporting requirement of a Reporting Platform Operator (DAC7) — Raportoivan alustaoperaattorin tiedonantovelvollisuus” guidance (record number of the original guidance in Finnish and Swedish: VH/661/00.01.00/2023). The definition of a “Qualified Non-Union Jurisdiction” is included in the guidance. Such a jurisdiction is a non-member state of the EU with which Finland has a valid multilateral competent authority agreement on the automatic exchange of information on income earned through digital platforms.

The list includes the jurisdictions with which an activated agreement on information exchange is in effect. The agreement’s scope – wide or narrow scope – is indicated: whether the exchange of information under the relevant agreement would only concern residential and commercial premises , parking spaces and immovable property rentals and personal services, or whether it additionally covers the sale of goods and the renting out of modes of transport. The list also indicates the year when the agreement on information exchange between Finland and the named jurisdiction went into effect, and whether the jurisdiction is interested in receiving financial account data through the automatic exchange of information.  The list has significance from the perspective of the extent of the platform operator’s information-reporting requirement. The list enables platform operators to identify which sellers' relevant activities must be reported in the annual information return based on their jurisdiction of residence, and which rental activities involving immovable property must be reported based on the jurisdiction in which the property is located.

The list was last updated on 28 August 2026