Annual-return extensions now run to 5 February 2027

Filers who need more time for the vuosi-ilmoitus annual information return can now be granted an extension until 5 February 2027Vero. The previous guidance capped extensions at 3 February 2026Vero. An extension is granted only on special grounds, such as sudden illnessVero; workload or holidays do not qualifyVero. Applications can be made by phone or in writing, but any extension beyond 5 February 2027 requires a written applicationVero.

A written application is free-form but must state the date and name, the Business ID or personal identity code, the annual return it concerns, the date until which more time is sought with reasons, and the contact details of the customer or their representative. The application must reach Verohallinto by the last filing day of the annual return before the end of office hoursVero. It can be posted to Verohallinto, PL 300, 00052 Vero or delivered to a Verohallinto service point. Filing the return data on time matters for individual customers, whose pre-completed tax returns draw on the reported data.

Registered depositaries filing the WRP101 return have their own trackVero. Extensions are granted for at most two weeks at a timeVero, with reasons requiredVero, and applications go by emailVero to financialsector(a)vero.fiVero. The application must reach Verohallinto by 31 JanuaryVero. A new rule adds that if the due date falls on a Saturday, Sunday or another public holiday, the application is due on the next business day insteadVeroVero. This mirrors the general filing rule that a return whose due date falls on a weekend or holiday is due on the next business day.

A late annual return can trigger a negligence penalty for third-party reportersVero. The extension ceiling, the written-application requirements and the new weekend rule for depositaries are the operative changes; the rest is rewording. The rules are stated in Verohallinto guidance Lisäaikaa vuosi-ilmoituksen antamiseen, with the filing deadlines in Milloin vuosi-ilmoitus pitää antaa.