Tax dates for business owners
This document contains important due dates for taxation, employers’ contributions and financial statement documents.
Person liable for payment/filing:
- Contract notice about a construction service that has been ordered if the total value of the agreement before VAT is more than €15,000.
- The main contractor or, if there is none, the building developer files employee data for all employees and independent contractors on a shared building site if the total value of the construction project on that building site before VAT is more than €15,000.
Due date
- On the 5th day of the second month after the filing month in question
- Construction notifications are filed electronically
To whom: Tax Administration
Person liable for payment/filing: People and companies liable for value-added tax
Due date
- The 12th day of the second month following the end of the tax period
- If the tax period is a quarter, the VAT must be filed and paid by the 12th day of the second month following the end of the quarter.
- VAT-liable businesses and primary producers using the calendar year as their tax period file and pay by the end of February of the year following the calendar year.
To whom: Tax Administration
Person liable for payment/filing: Businesses and people liable for VAT and lottery tax, and businesses and people obliged to take out insurance. Remember to pay self-assessed taxes when you have had operations that made you liable for the taxes.
Due date
- 12th day of the month
- If the tax period is a quarter, the VAT must be filed and paid by the 12th day of the second month following the end of the quarter. VAT-liable businesses and primary producers using the calendar year as their tax period file and pay by the end of February of the year following the calendar year
- NB! Paper filing can only be accepted for a special reason.
To whom: Tax Administration
Person liable for payment/filing: Businesses with income liable to prepaid tax
Due date
- 23rd day of the month
- If a company (such as a limited company) has to pay between €500 and €1,700 in prepaid tax, it does so in two instalments (3rd and 9th month of the financial year); otherwise, it pays monthly
- Sole traders and partnerships (general partnerships, limited partnerships) pay in 2–12 instalments depending on the amount
To whom: Tax Administration
Person liable for payment/filing: Companies which sell goods or services to other EU countries
Due date
- The 20th day following the month of sale
To whom: Tax Administration
Person liable for payment/filing: Businesses which sell electronic services to consumers in other EU countries
Due date
- End of the month following the end of the sales quarter (31 January, 30 April, 31 July and 31 October)
- NB! The due dates for filing and payment under the special scheme do not change due to weekends or public holidays. If the due date is at a weekend or on a public holiday, the filing must be made on the due date at the latest. For banking reasons, the payment must be made before the due date to ensure it can be considered paid on time.
To whom: The Finnish Tax Administration passes on notifications and payments to the relevant national tax authorities
Due dates for employers
Person liable for payment/filing: Regular and casual employers
Due date
- The main rule is that you file an Earnings Payment Report on wages and other earned income using the “payment day + 5 days” principle. Employers are also obliged to report on salary advances, cost reimbursements and fringe benefits.From 1 January 2020, the filing deadlines for some one-off payments was extended. These payments are fringe benefits, salary advances, reimbursement of tax-free expenses, and one-off payments by registered associations totalling no more than €200. File employer’s health insurance contributions you have paid (including the “0 filing”) and information about “No salary payment” in the employer register using a special form monthly no later than the 5th day of the month following the salary payment month.
- Pay on the 12th day of the month following the salary payment month. If the tax period is a quarter, employers’ contributions must be paid by the 12th day of the second month following the end of the quarter.
- The tax withheld in advance on a payment made to a recipient of trade income who is not on the advance withholding register is 13% if the recipient is a company, partnership or limited partnership. In other cases, the withholding is per the tax card, or, if none is available, 60%. Pay the withholding to the Tax Administration and file with the Incomes Register.
To whom: Incomes Register (filing) and Tax Administration (payment)
Person liable for payment/filing: Employer with employees who meet the statutory occupational pension (TyEL) conditions
Due date
- The due date of TyEL contributions paid by invoice is the last day of the month following the salary payment month.
To whom: Pension providers
Person liable for payment/filing: Employers with insured employees
Due date
- Invoiced based on actual salary payments in April, July, October and January.
To whom: Employment Fund (Työllisyysrahasto)
Annual filings
Person liable for payment/filing: Limited companies paying dividends must file information on dividends electronically if the annual filing concerns five or more dividend recipients.
Due date
- 31 January 2024
To whom: Tax Administration
Person liable for payment/filing: Limited companies which have issued shareholder loans. The information is also filed on form 6B of the tax return
Due date
- 26 February 2024
To whom: Tax Administration
After the end of the financial year
Due date
- Within 4 months of the end of the last month of the financial year
- NB! A limited company must file its income tax return electronically. It can only file a paper tax return for a special reason.
To whom: Tax Administration
Due date
- The business tax return and personal pre-completed tax return must be filed by 2 April 2024. Only file the pre-completed tax return if you have made corrections or added something to it.
To whom: Tax Administration
Due date
- The business tax return must be filed by 2 April 2024
To whom: Tax Administration
Companies are obliged by law to file financial statements with the Trade Register, depending on the type of company. Read about how different company types affect the obligation to file.
Read more details on the Patent and Registration Office website.
Limited companies whose general partner is a limited company
- Limited companies’ financial statements must be submitted to the trade register within eight months of the end of the financial year.
- Even if trading has ceased or been interrupted, the company must still file.
Partnerships and limited partnerships
- The company must file if
- the general partner is a kind of partnership whose general partner is a limited company
OR - two of the following thresholds have been exceeded in the most recently ended financial year or the one just before it:
- Turnover of at least €12,000,000
- Balance sheet total of at least €6,000,000
- Average employee total 50
- the general partner is a kind of partnership whose general partner is a limited company
- The financial statements must be filed within six months of the end of the financial year.
Sole traders
- If two of the following thresholds have been exceeded in the most recently ended financial year or the one just before it:
- Turnover of at least €12,000,000
- Balance sheet total of at least €6,000,000
- Average employee total 50
- The financial statements must be filed within six months of the end of the financial year.
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