Report on income tax information to the Finnish Trade Register
These instructions apply to large companies that conduct business also outside Finland. See also Companies subject to the reporting obligation.
On this page:
- What is a report income tax information?
- Companies subject to the reporting obligation
- When to file
- How to draw up a report on income tax information
- How to convert a report on income tax information into a structured format
- Fee
- What forms and attachments do I need?
- How to file
- After registration
- See the legislation for more information
What is a report income tax information?
A report on income tax information is a separate report from the financial statements and the annual report. In the report on income tax information, the reporting company gives an account of how it has paid income tax in each member states and jurisdictions.
The report on income tax information must specify the companies that it concerns. The report must contain information on the companies’ total results and the amount of income tax paid in each member state and jurisdiction.
Companies subject to the reporting obligation
The following companies must draw up a report on income tax information and file it with the Finnish Trade Register.
- A company whose turnover according to the financial statements was over 750 million euros during both the most recently concluded financial period and the one immediately preceding it.
- An ultimate parent company whose turnover according to the consolidated financial statements was over 750 million euros during both the most recently concluded financial period and the one immediately preceding it.
- A large or medium-sized company that is ultimately controlled by a parent company outside the EEA and whose turnover according to the consolidated financial statements was over 750 million euros during both the most recently concluded financial period and the one immediately preceding it.
- Please note: If there are several companies that are controlled by a parent company outside the EEA, the income tax report should be prepared and filed by the company with the largest turnover in the most recent financial statements.
- A Finnish branch of a company outside the EEA if its turnover or, if it is not a standalone undertaking, the turnover of its ultimate parent undertaking established outside the EEA, exceeds EUR 750 million
A company is exempt from the obligation to file an income tax report with the Finnish Trade Register if its ultimate parent company is located outside the EEA and has made an income tax information publicly available to everyone in accordance with the obligations specified in chapter 7b, section 4 of the Finnish Accounting Act. In this situation, the parent company in question should not file a report on income tax information with the Finnish Trade Register on behalf of the Finnish company.
Chapter 7b of the Finnish Accounting Act also does not apply to a Finnish company that conducts operations only in Finland or to a credit institution group that publishes a country-by-country report according to the Act on Credit Institutions.
When to file
A report on income tax information must be drawn up as of financial periods starting on or after 22 June 2024.
The report must be filed with the Finnish Trade Register within 12 months of the end of the financial period.
In addition to filing the report, the company must publish it on its website and keep it available continuously for at least five years.
How to draw up a report on income tax information
Follow the instructions in the directive on administrative cooperation in the field of taxation (Directive on Administrative Cooperation, DAC). For more information, go to “See the legislation for more information” below.
The report can be drawn up in PDF format if it concerns financial periods starting between 22 June 2024 and 31 December 2024.
The report must be drawn up in a structured format using tags in accordance with the iXBRL taxonomy when reporting on financial periods starting on or after 1 January 2025.
When preparing reports on income tax information in a structured format, the Finnish Patent and Registration Office (PRH) advises following the Europen Commission’s taxonomy (Public country-by-country reporting taxonomy, pCbCR taxonomy). Download the taxonomy package and instructions for applying it.Avautuu uuteen välilehteen
How to convert a report on income tax information into a structured format
In connection with the taxonomy project, the Commission has developed a report generator (Public Country‑By‑Country Reporting generator) that enables reports on income tax information to be converted into a structured format. You can download the report generator here.Avautuu uuteen välilehteen
The report generator works with Excel. For the service to function, Excel macros need to be activated. Please note that for data security reasons, do not select the Arelle Inline Viewer script as part of the structured report on income tax information converter.
Fee
The fee for filing an income tax report is 55 euros.
Make the payment in advance and enclose the receipt with your notification. Read more in our payment instructions.
What forms and attachments do I need?
Download and save the following forms to your computer and fill them in:
- Form Y4Avautuu uuteen välilehteen
- Appendix form 13 (in Finnish)Avautuu uuteen välilehteen / Appendix form 13 (in Swedish)Avautuu uuteen välilehteen
- Personal data formAvautuu uuteen välilehteen
Please note that you should use the personal data form for submitting the reporting person’s identification details. Do not include personal identity codes or home addresses on any other notification forms.
On page 7 of appendix form 13 under “Muuta rekisteriin ilmoitettavaa” in Finnish or “Övriga uppgifter som anmäls för registrering” in Swedish, state that you are submitting an income tax report.
Attach the following documents:
- The income tax report as a PDF or XHTML file
- The receipt for the handling fee
Do not attach any documents that contain personal identity codes, home addresses, or other sensitive information, such as health details.
How to file
File the notification using our online form “Report on income tax information to the Trade RegisterAvautuu uuteen välilehteen in Finnish or Swedish.
As of 1 January 2026, it is not possible to file notifications on paper forms.
Log in and select what your notification relates to.
Enter the requested details and add the forms and attachments.
Remember to press Send.
After registration
An entry on the registration of the report on income tax information will be added to the Trade Register extract.
As soon as the income tax report has been registered, a register extract will be sent to the company’s mailing address recorded in the Finnish Business Information System at ytj.fi.
Reports on income tax information are publicly available, and they can be found in the PRH's Virre Information Service. You can find information about the registered report on income tax in the company's extract from the Trade Register. You can search for the income tax report from the Trade Register notifications by registration date. The report on income tax information is categorised as a “notification of changes”.
See the legislation for more information
Requirements for a report on income tax information, its content, reporting models, electronic reporting format, exceptions to publication, preparation time, submission for registration, and publishing as well as the exchange rate applied in the reporting are laid down in chapter 7 b of the Finnish Accounting Act.
Chapter 7 b of the Finnish Accounting Act also contains provisions on the responsibilities of the company’s board of directors and on the PRH’s duties in a situation where the company avoids its obligation to file a report on income tax information.
Read more in the Finnish Accounting Act in the reference database of Finnish legislation Finlex in FinnishAvautuu uuteen välilehteen and SwedishAvautuu uuteen välilehteen.
Points B and C of Section III in Annex III of Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (DAC) contain instructions for drawing up a report on income tax information. Read more in the EurLex database.Avautuu uuteen välilehteen
On 29 November 2024, the European Commission issued an implementing regulation concerning a common template and an electronic reporting format for a report on income tax information. According to the regulation, reports must be drawn up in XHTML format using tags in accordance with the iXBRL taxonomy. The electronic reporting format must be complied with for financial periods starting on and after 1 January 2025. Read more about the Commission’s implementing regulation in the EurLex database.Avautuu uuteen välilehteen
You can find technical details about filing reports on income tax information to be registered in the Finnish Trade Register according to the Accounting Act in the PRH's decision on Finlex (in FinnishAvautuu uuteen välilehteen or SwedishAvautuu uuteen välilehteen).