Two exceptional annual returns due in February 2027

Payers and other third-party filers report once a year, as a rule by the end of January following the payment year (31.1.). Two annual returns keep exceptional February dates for the coming filing roundVero: interest subject to source tax on interest income (Korkotulon lähdeveronalaiset korot) is due by 15 February 2027Vero, and shareholder loans (Osakaslainat) by 24 February 2027Vero. The previous round showed 16 February 2026 and 24 February 2026 for the same two returns.

If a filing due date falls on a Saturday, Sunday or another public holiday, the return must reach Verohallinto on the next business day. Filing on time matters because the data feed directly into individual customers' pre-completed tax returns: Verohallinto guidance treats correct, timely filing in the prescribed manner as a precondition of the pre-completed-return procedure, and the same data are also used in corporate taxation.

A late annual return can lead to a negligence penalty for third-party reporters.Vero The penalty is imposed under 22 a § of the laki verotusmenettelystä (VML, 1558/1995) for breaches of the third-party disclosure duties in chapter 3 of that act. The amount takes into account factors including the volume of missing and erroneous data, because gaps affect the pre-completed returns of many taxpayers. The detailed penalty practice is set out in Verohallinto guidance Sivullisilmoittajan laiminlyöntimaksu vuosi-ilmoitusvelvoitteista verovuodelta 2025. That guidance does not cover tulorekisteri data under the tulotietojärjestelmästä annettu laki (53/2018), own-initiative-tax penalties, VAT recapitulative-statement penalties, or FATCA and DAC2/CRS, DAC6 and DAC7 cases, for which separate guidance applies. The general filing duty is further specified in Verohallinnon päätös yleisestä tiedonantovelvollisuudesta (VH/6280/00.01.00/2025), including its provisions on filing time and manner, alongside the decision on the general disclosure duty of interest payers under the korkotulon lähdeverosta annettu laki (A70/200/2016).

More time can be granted on application in some cases. An extension requires a special reason, such as sudden illness; workload or holidays do not qualify. The application must reach the Verohallinto unit by the last filing day of the return before the end of office hours; an application arriving after that is treated as late and is not processed, unless an extension is granted for a special reason. Extensions can be sought by phone or in writing, and extensions running to 5 February 2027 are available, with any longer extension requiring a written application. A written application is free-form and states the date and name, the Business ID or personal identity code, the return concerned, the date sought with reasons, and contact details. It can be posted to Verohallinto, PL 300, 00052 Vero or delivered to a Verohallinto service point.

The rules are stated in Verohallinto guidance Milloin vuosi-ilmoitus pitää antaa?, with penalty practice in Sivullisilmoittajan laiminlyöntimaksu vuosi-ilmoitusvelvoitteista verovuodelta 2025 and extension practice in Lisäaikaa vuosi-ilmoituksen antamiseen.