How to correct mistakes in a submitted transfer tax return or mistaken payments

You may have to put right a mistake in your transfer tax return or transfer tax payment. The correction process may vary. See description below:

If the amount you filled in on your transfer tax return was correct but you paid too much, you can call our service number to ask for the excess to be refunded to you on 029 497 026 (Payment transactions).

Example: Esko had submitted a transfer tax return for €1,000 but he paid €2,000 by mistake. He can phone the Finnish Tax Administration to ask for the excess €1,000 to be refunded.

In the inverse case, if you submitted a return with the correct amount but your payment was too low, you must make up the difference. Pay on time before the due date, and enter your reference number for transfer taxes. Check the deadlines for paying transfer tax.

If you used the bank reference number for transfer tax and made a payment by mistake, and no transfer tax return was filed, you can call the Tax Administration’s service number on 029 497 026 (Payment transactions, standard call rates apply) to ask for a refund. 

If the amount you entered on your transfer tax return was too high or too low and you have not yet paid it, file a new transfer tax return to replace your previous one and pay the tax accordingly.

If the amount you paid was right but you entered an incorrect amount on the return by mistake, you must file a new transfer tax return to replace your previous one. By submitting a replacement transfer tax return you can increase the tax to be paid even if you already sent a payment to the Tax Admininistration. It is possible to reduce the tax as well on a replacement return. However, this only concerns the part of the sum that you have not yet paid.

Example: Siiri paid €2,000 in transfer tax. However, the return shows that the tax is €200, due to a mistake. Siiri must now file a replacement transfer tax return that indicates €2,000 the correct amount of transfer tax.

If the tax on the return had been €2,200 instead of €200, Siiri would also in this case have to file her transfer tax return again in order to replace the previous one; and she must make sure to enter €2,000 on it.

If you had filled in an amount that is too low on your transfer tax return, file a new transfer tax return to replace the previous one and make sure that all amounts and information are correct. If amount you paid was too low, you must make up the difference. Pay by the due date, and enter your reference number for transfer taxes

If the amount on the return was too high and the amount you paid was too high as well, fill in the excess amount on a refund request form for transfer tax.

If you filed your transfer tax return and paid the exact amount that you had filled in on the return form, we will record your transfer tax as paid. If you submit a request for refund for such a paid-in tax because the contract had been canceled or for a similar reason or because you had mistakenly entered a too high amount on the transfer tax return and paid a too high amount as well, you must file an application for refund of transfer tax.

Page last updated 10/11/2022