Payments may be shown in MyTax with a delay. We apologise for any inconvenience.
Report on construction work – households
Please submit a report on construction work to declare all work that requires a building permit. There is no minimum euro threshold for this reporting. This means that you need to declare a construction activity even when only minor projects or construction work are involved, if they are subject to a building permit.
Note: You need to inform the Tax Administration of smaller structures that require no building permit by giving the relevant details on a real estate tax return instead. Read more: Renovations, improvements and construction work in real estate taxation
Do this:
1
Find out if a building permit is required for the work
Please submit a report on construction work to declare all work that requires a building permit.
Building permits are issued by the building supervision authority in your municipal district. Local policies on building permit issuance may vary from municipality to municipality – check with your local authorities to ascertain whether you need a permit.
You need to send the report even if no payments or remuneration had been made for the work (for example, if you work yourself or if a team of volunteers performs voluntary construction work).
2
Submit a report on construction work
Save all the contracts you sign and the invoices you pay. You will need them for submitting your report.
You can submit several reports as the work progresses, as you pay for the work. However, as a minimum, you must submit a report on construction work before the final inspection. If you are giving the details in several instalments, only provide the data that you have not previously included in any report filed earlier.
Write the paid amounts without VAT into your report. When reporting paid-out wages, write the gross wage amounts. You can use the VAT Calculator for reviewing the value added taxes.
If you are in the role of a builder together with someone else – your spouse, for example – it is enough if the two of you declare your shared construction project on just one report.
See the guidance for MyTax: How to submit a report on construction work
You can also submit the report on a printable paper form.
3
Making corrections
If you need to make corrections, submit a replacement report. Use the identifier of your original report that needs to be corrected. Submit the corrected information and re-submit the information that was right in the first place and does not require corrections.
See the guidance for MyTax:
Look up the rules to find out whether the tax credit for household expenses can be given you based on your home-renovation project
More information on real estate tax.
Frequently Asked Questions
If you did all construction work yourself as self-building or voluntary work, please file a report on construction work.
In the construction work report, please give
- The details on the house or structure being built.
- A statement that no compensations were paid out.
However, when voluntary work is performed, there is no need to provide the names of your volunteers.
If you paid one or more workers trade income or wages, report the payments in the contractor and/or employee details of the construction work report. In this case, you would not report the part consisting of your own work or voluntary work.
The key is the contract, in other words, what you had agreed with others. Something that was agreed upon in speaking would also be considered a contract.
If there is a contract that includes agreements both on work and on deliveries of goods, please indicate the total amount without VAT. You can review the ex-VAT amounts with our VAT calculator.
Example starts
Example: If you agreed upon the supply and installation of windows signing one single contract, indicate the total price. If the work and the goods are separate, with 2 or more distinct contracts, only declare the work part.
Example ends
If you signed an agreement with e.g. a carpenter, for the carpentry work alone, only declare the work. If you later buy goods for the construction site through the same carpenter, it is 2 contracts, not just one. In that situation, the goods purchase contract is not to be reported – although the same business entrepreneur is billing you.
If the yard work requires a building permit, you must include it in the construction work report just like other work.
Yes, you need to declare all work subject to a building permit, including design work if it is related to construction subject to a building permit.
Yes, if the work requires a building permit. The buyer must submit reports on any work subject to a building permit. For example, if the shareholder, i.e. the person entitled to have an apartment in a housing company, had ordered a renovation project, the shareholder must submit a report, even if the housing company applies for the building permit.
Example starts
Example: A renovation in an apartment in a housing company was ordered by the household living there. The project involves repairs of structures that are the responsibility of the housing company such as waterproofing, and it also involves work on the kitchen requiring a building permit. The household must declare the work it buys from the companies. But the household does not have to submit a report on employee details unless it employs workers directly.
Example ends
When you are about to pay any company an amount of compensation for construction or other services, you should first find out whether the company is on the prepayment register before you transfer the money.
If the seller is on the register, you can pay the invoice and there is no need for tax withholding. If the seller is not on the register, you must withhold tax. After doing so, you will need to submit data to the Incomes Register. You can check whether a company is prepayment-registered in the BIS/YTJ business search: YTJ - Business search
Read more about the prepayment register and about withholding: The prepayment register
The road association is under a duty to declare those construction projects if it is listed in the private road register maintained by the National Land Survey. If your road association has a Business ID and a Suomi.fi authorisation mandate, it can submit the reports itself.
If the association is not on the register and has no Business ID, a shareholder has to declare all work subject to a building permit, without a minimum threshold defined in euros.
Attention begins.
The Tax Administration gathers information on contracts and employees for combating the shadow economy.
Attention ends
Attention begins.
Detailed guidance
Attention ends