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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.
You can submit several reports as the work progresses and as you pay to those who work on your site.
However, as a minimum, you must submit a report on construction work before every visit of a building inspector.
When you list the invoices you have paid, do not include the VAT. However, when you list the wages you have paid, enter the gross amounts.
Note: For the move-in inspection, you need to provide information on all the invoices you have paid up until that moment. For the final inspection, you need to provide the remaining 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.
See the guidance for MyTax: How to submit a report on construction work
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.
You can submit several reports as the work progresses and as you pay to those who work on your site.
However, as a minimum, you must submit a report on construction work before every visit of a building inspector.
When you list the invoices you have paid, do not include the VAT. However, when you list the wages you have paid, enter the gross amounts.
Note: For the move-in inspection, you need to provide information on all the invoices you have paid up until that moment. For the final inspection, you need to provide the remaining 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.
See the guidance for MyTax: How to submit a report on construction work
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.
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.
The first subcontractor must file a report detailing the second subcontract.
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.
Employee details are required even for the months when a construction worker only works for a limited number of days at the site.
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