Vero requires registered signatories for paper refund-account notices

Only a person or persons with a Trade Register-recorded right to represent the company may sign its paper tax-refund bank-account notification.Vero That is the new restriction in the Tax Administration's business refund guidanceVero: the paper route itself stays limited to a special reason, such as a technical obstacle to electronic filingVero, and the form's own instructions already limit paper notification to a person entitled to sign for the company — the guidance now makes the registered-representation requirement, including the possibility of several signatories, explicitVero.

The companion change removes the previous paragraph for companies whose registered signature right is always two-together.Vero Until now the guidance said only the CEO or board chair could make the account-number change in OmaVero in that situation, with altering the registered signature rights as the other option.Vero That paragraph is goneVero; the remaining OmaVero rule says the account of a limited company, public limited company or ideological association may be changed in OmaVero only by a person recorded in the Trade Register as the company's or association's representative, such as the CEOVero.

OmaVero remains the channel for reporting a new or changed account numberVero, and the Tax Administration does not accept account-number notifications by telephone or emailVero. Businesses check the account on record in OmaVero, on the pre-completed tax return or in the tax assessment decision, and report the number they want refunds paid to through a person holding the required Suomi.fi mandateVero.

A general tax-affairs mandate does not carry this right.Vero An agent holding the Veroasioiden hoito mandate cannot change a company's account number in OmaVeroVero — a restriction that applies to limited companiesVero and, under the separate authorization guidance, to foundations and non-profit associations as wellVero.

Form Tilinumeroilmoitus – yritysasiakas (7209) asks for the company name and Business ID, the IBAN and, for a foreign account only, the BIC; the notifier's name and position in the company; a contact person's name and telephone number; and the date, signature and printed name, with the signed form submitted to the Tax Administration.

The legal basis is the Tax Administration's guidance Veronpalautus – yritykset ja yhteisöt together with form Tilinumeroilmoitus – yritysasiakas (7209).