A number of new changes have been announced by the Finnish Tax Authority which will come into effect from 2017.

The changes include:

  • Returns must be e-filed: except for special circumstances, paper printed tax returns are no longer accepted.
  • Replacement of previously filed returns: Corrections must be made on a new return that replaces the previous one.
  • Changes to the choice of tax period: the threshold for quarterly returns is raised to €100,000. Threshold for annual returns is €30,000.
  • Simplified late-payment charges: corrections can be made up to 45 days after due date without late-payment charges.

For further information please contact Accordance.

By |December 5th, 2016|