FinlandVero
Corrected your Finnish tax return? Wait before paying residual tax
Vero tells taxpayers who corrected their return to await the new assessment decision before paying residual tax. The replacement decision sets the amount and payment dates.
By Taxxa AI OyPublished 3 August 2026
Taxpayers who have corrected their Finnish tax return should wait for a new tax assessment decision before paying residual tax, according to Vero’s instructions. The new decision records the outcome after the corrections have been processed, including any residual tax and its due dates or any refund and its payment date.Vero
A correction can therefore affect the payment information in the decision originally supplied with the pre-completed return. Vero expressly tells taxpayers in this situation not to pay residual tax until they receive the replacement decision.Vero The instruction concerns a return that has been corrected; taxpayers who made no changes and whose assessment receives no other changes continue to use the original decision, tax certificate and payment information.
A new decision can also follow changes to a spouse’s return or information received from elsewhere, such as corrected employer data. Vero sends replacement decisions between May and October after processing the information. Decisions are issued at different times, and the taxpayer cannot bring the processing date forward by contacting the authority.
The decision is available in MyTax.Vero How the taxpayer is notified or receives correspondence depends on their digital communications arrangements, including Suomi.fi messages; those receiving paper correspondence get the decision by post. Taxpayers should check the decision’s assessment end date as well as its payment details. The deadline for submitting the tax return and the date on which an individual’s assessment ends are different dates.
A preliminary tax calculation also needs to be distinguished from an assessment decision. Vero provides a preliminary calculation where it still lacks information needed to complete the assessment, for example concerning business, agricultural or rental income or capital gains. Residual tax should not be paid on the basis of that preliminary calculation.Vero The taxpayer must supply the missing information and use the subsequent assessment decision for the final payment details.
Vero
The procedural basis is Vero’s guidance on the tax assessment decision and tax certificate, “Verotuspäätös ja verotustodistus”.
If you corrected your return, wait for the new tax assessment decision before paying residual tax.