Buying a pre-fabricated detached house

If you buy a pre-fabricated house or build a small summer home, remember to check who is responsible for filing the report on construction work. The party responsible for filing may be the household, the manufacturer or the building contractor. You must file a report on all construction, renovation and maintenance work done on a construction site.

File a report to the Tax Administration to give details on the site of construction, the name of the house manufacturer and the payments you have made.

Save all contracts and invoices you have paid. You need them for submitting your report.

Submit the report at least two weeks earlier, so that you will receive a certificate of the information you have filed in time for the move-in inspection or final inspection.

The move-in inspection can also be called a commissioning inspection.

Please note: For the move-in inspection you need to submit all information on invoices you have paid up until that moment. For the final inspection you need report the information that you did not yet submit for the move-in inspection.

If you are in the role of the customer together with someone else – your spouse, for example – it is sufficient to file just one report.

Submit a report

How to file

You can save the form as unfinished and continue working on it later. You can access saved and submitted forms in My e-Services (lomake.fi). The details are stored in the service for 12 months.

You can also submit the report on a printed paper form.

File a report to the Tax Administration to give details on the site of construction, the contractor companies (including the house manufacturer) and the payments you have made.

If you hire workers as your employees, you must also file a report to give their details and pay information to the Tax Administration.

If you or a voluntary team of workers have worked on the house (talkootyö; talkoarbete), there is no requirement to file a report on it.

Save all contracts and invoices you have paid. You need them for submitting your report.

Submit the report at least two weeks earlier, so that you will receive a certificate of the information you have filed in time for the move-in inspection or final inspection.

The move-in inspection can also be called a commissioning inspection.

Please note: For the move-in inspection you need to submit all information on invoices you have paid up until that moment. For the final inspection you need report the information that you did not yet submit for the move-in inspection.

If you are in the role of the customer together with someone else – your spouse, for example – it is sufficient to file just one report.

Submit a report

How to file

You can save the form as unfinished and continue working on it later. You can access saved and submitted forms in My e-Services (lomake.fi). The details are stored in the service for 12 months.

You can also submit the report on a printed paper form.

The house manufacturer must report the details of all contracts and subcontractors when the value of a contract exceeds €15,000.

Reports are filed monthly.

See instructions for filing

 

  • House manufacturers must file reports on employee details not only for their own employees but also for those of their subcontractors.  They must also include the details of any employees that the household has hired directly.
  • If project supervisor is another company, the house manufacturer must submit their own employee details to that company.
  • Employee details are required even for the months when a construction worker only works for a limited number of days at the site.

 

The house manufacturer's employees at its factory or production facility are outside the scope of the reporting requirement because their work is not considered construction work, not even in cases where the same subcontractor works both at the site and at the factory.

See instructions for filing

The first subcontractor must file a report detailing the second subcontract.  

See instructions for filing

However, if the value stays below €15,000, there is no need to report contract details.

The subcontractor must submit its employee details to the house manufacturer.

See instructions for filing

Employee details are required even for the months when a construction worker only works for a limited number of days at the site.