Vero renews automated annual-return penalties from 5 October 2026

Filers who miss annual information returns face automated penalty decisions under a renewed deployment decision valid from 5 October 2026Vero. Verohallinto's deployment decision VH/5091/00.01.00/2026 of 30 September 2026Vero keeps automatic decision-making in use for laiminlyöntimaksut on missing and late vuosi-ilmoituksetVero, replacing the earlier decision VH/847/00.01.00/2024. The procedure covers a fixed list of returns: dividends (VSOSERIT), cooperative surplus (VSOKERIE), interest and fund units (VSTVERIE), timber-buyer and forestry-payment returns (VSPUERIE), intermediated foreign dividends (VSULKOSE), voluntary pension and PS-agreement payments (VSELVAKE), securities purchases and sales (VSAPUUSE), asset-management fees (VSOMHOIE), loans and interest (VSLAINAE), grants paid (VSAPURAE), union and unemployment-fund fees (VSATMAKE), public subsidies (VSJTUETE), insurance payments to businesses and farmers (VSVMAKSE), earned income (VSTYOTUE), equity-savings-account data (VSOSAKET), dividends, interest and other payments to persons with limited tax liability (WRP102, VSROSERI, VSRKOERI, VSRMUERI) and other earned or capital income (VSMUUAPT)Vero.

The trigger for the new decision is the end of the union-fee filing duty: union membership fees are no longer reported on an annual return from payment year 2026Vero, so the VSATMAKE return covers payment years up to 2025 for union feesVero and from 2026 only unemployment-fund feesVero. The decision is made under section 28d of the Act on Information Management in Public Administration (906/2019)Vero.

A separate penalty is imposed for each missing, materially incorrect or late returnVero, and for failure to give an acceptable reply to a Verohallinto inquiryVero. The amount follows a published table driven by the number of recipient specifications or the euro value of the data, whichever is higherVero: from 100 euro for small late filings up to 5,000 euro where data is still missing after the cut-offVero, with at least double and at most 15,000 euro per payment year and return where the filer deliberately or through gross negligence gave materially false data or omitted the return entirelyVero. The minimum penalty imposed is 100 euroVero, and imposing it always requires hearing the filer firstVero. Recurrence increases the amountVero; a justified reason, such as a minor omission in the circumstances, can reduce it or remove it entirelyVero.

The automated procedure is rule-based: Verohallinto states it uses no learning AI logic, only programmed processing rules derived from legislation and established practiceVero. Matters requiring case-by-case discretion, including free-form explanations filed after a hearing request, are routed to an officialVero. A natural person can appeal every automated decision by free objection (oikaisuvaatimus) within 60 days of learning of the decisionVero, heard by the Tax Adjustment Board or Verohallinto. Each automated decision states that it was made automatically and where this deployment decision is available. No appeal lies against the deployment decision itselfVero.

Legal basis: Verohallinto deployment decision VH/5091/00.01.00/2026 of 30 September 2026, valid from 5 October 2026 until further notice, under the Act on Information Management in Public Administration 906/2019 s. 28d, the Administrative Procedure Act 434/2003 ch. 8b and the Act on Assessment Procedure 1558/1995; penalty amounts per Verohallinto guidance on third-party reporter negligence penalties for tax year 2025.