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Corporate tax compliance and planning

Preparation and filing of Finnish corporate income tax returns and VAT returns, plus advisory on the tax treatment of planned transactions, within the law and documented so it can be shown to the Tax Administration.

What the work involves

Corporate income tax return preparation, VAT registration and periodic returns, VAT treatment of cross-border and intra-EU sales, prepayment adjustments, tax effects of dividends and shareholder loans, and written positions on planned transactions. Advice is given on the facts you provide and identifies its own assumptions.

What you receive

  • Corporate income tax return prepared and filed
  • VAT returns for your statutory VAT period
  • Prepayment review when results change during the year
  • Written tax position on a planned transaction
  • Correspondence with the Tax Administration on your behalf

Also part of this area

Related work

VAT period review and registration

Determining the correct VAT period from turnover under the VAT Act (1501/1993), handling registration or deregistration, and correcting a period that no longer matches the business.

Check your own position

What the statute requires of your company

Enter your figures to see the obligations that follow, when they fall due, and an indicative fee range for the work.

Interactive

Statutory scope & bookkeeping cost estimator

Move the figures to see which Finnish statutory obligations your company falls under, when they fall due, and an indicative fee range for the work. It is not a quotation and not a forecast of tax.

v1.0.0
€420 000

Net sales for the financial year. Drives the VAT period and one of the three audit thresholds.

€180 000

Total assets at the year end. One of the three audit thresholds.

45 / month

Incoming invoices and receipts to be recorded each month.

30 / month

Outgoing invoices raised each month.

4

Average number on the payroll. One of the three audit thresholds, and it drives payroll reporting.

VAT period

Monthly VAT period

Turnover above EUR 100 000 requires the monthly VAT period.

Arvonlisäverolaki 1501/1993 (AVL), incl. §3 and §162a-b — returns due by the 12th of the second month after each month.

Statutory audit

An auditor must be elected

3 of the three thresholds are exceeded in each of the two most recent financial years, so an auditor must be elected.

Tilintarkastuslaki 1141/2015, 2 luku 2 §. An auditor may be left unelected only if at most ONE of the three thresholds was exceeded in each of the two most recent completed financial years.

Size class

Micro-undertaking (mikroyritys)

The lightest statutory disclosure set applies to the financial statements.

Kirjanpitolaki 1336/1997, 1 luku 4 a-4 b §

Payroll reporting

4 payslips per month

Each earnings payment must be reported to the Incomes Register within 5 calendar days of the payment date, and the employer’s separate report is due by the 5th of the following month.

Laki tulotietojärjestelmästä 53/2018 — earnings payment report within 5 calendar days of the payment date; employer's separate report by the 5th of the following month.

Audit thresholds exceeded

3 / 3

  • Balance sheet total over EUR 100 000
  • Turnover over EUR 200 000
  • More than 3 employees on average
  • This is an indicative scope estimate. It is not a quotation, an offer, or tax advice.
  • Fee ranges reflect ordinary bookkeeping-bureau rates for the volumes entered. An engagement is priced only in a written agreement.
  • Statutory conclusions follow the sources cited beside each result and depend on the figures entered being accurate and complete.
  • No result on this page is a forecast of tax payable, tax saved, or any other financial outcome.

Next step

Ask about corporate tax compliance and planning

Tell us your figures and your financial year and we will reply with the scope and what it would cost.

Etelä-Savon Kiinteistönotariaatti Oy · Business ID 0453186-1 · Mikonkatu 8 A 15, 50100 Mikkeli, Finland

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