FinlandVero
New FATCA technical guide in force 1 January 2027
A new FATCA annual-return technical guide applies from 1 January 2027; CRS/DAC2 returns move to a new schema the same day and the replacement-return correction gives way to OECD/IRS procedure.
By Taxxa AI OyPublished 16 October 2026
Industry: Financial and insurance activities
Verohallinto has published a new technical application guide (tekninen soveltamisohje, pdf) for the FATCA annual returnVero, which enters into force on 1 January 2027
Vero. The FATCA/CRS/DAC2 landing page carries the announcement under Ajankohtaista, and the annual-return page now lists the new 1.1.2027 guide alongside the current FATCA technical guide and the English FATCA technical instructions.
The guides sit in a wider 2027 reporting overhaul already announced on the same pages. CRS/DAC2 annual returns move to a new schema from 1 January 2027Vero: returns on the old schema can be filed until 30 October 2026
Vero, after which the Ilmoitin.fi service is temporarily unavailable for CRS/DAC2 annual returns
Vero, and from the start of 2027 every CRS/DAC2 annual return — including corrections and returns for earlier years — must use the new schema
Vero. A new CRS/DAC2 technical guide (in force 1.1.2027)
Vero accounts for the schema change; its structures, elements, Ilmoitin.fi checks and submission apply in the Ilmoitin.fi test environment from 3 November 2026
Vero and in production from 1 January 2027
Vero. Alongside the schema change, the replacement annual return is abolished
Vero: from the 2026 annual returns onwards, errors are corrected under the correction procedure defined by the OECD and the IRS, for both CRS/DAC2 and FATCA returns
Vero. A CRS/DAC2 act amendment (1042/2025) took effect at the start of 2026.
Finnish financial institutions must report the FATCA-agreement data to Verohallinto on an annual returnVero, and CRS/DAC2 customer data likewise
Vero; annual returns are filed in Ilmoitin.fi by the end of January for the preceding calendar year
Vero. At minimum a nil return must be filed so the reporting obligation is met
Vero: even with no reportable customer accounts or transactions, the institution files a return
Vero with its own details and the nil-return indication
Vero. Both FATCA and CRS/DAC2 returns for the preceding calendar year are filed as XML in Ilmoitin.fi
Vero, with Suomi.fi authentication.
Verohallinto also holds its annual FATCA/CRS/DAC2 information session on 4 November 2026; attendees can influence the content by answering the advance survey by 18 October 2026Vero.
Legal basis: Verohallinto FATCA-vuosi-ilmoituksen tekninen soveltamisohje (in force 1.1.2027); CRS/DAC2-laki (1042/2025).
If your institution files FATCA annual returns, switch to the new technical guide from 1 January 2027, file any CRS/DAC2 return on the old schema by 30 October 2026, and answer the 4 November session advance survey by 18 October 2026.