Tax return due dates and forms
Value added tax (VAT) return
Artists who are liable for VAT and file and pay their VAT once a year must file their tax return concerning self-assessed taxes no later than the last day of February the following year. This is also the due date for paying VAT.
The VAT return can be filed either via the MyTax e-service or by using the form Self-assessed tax return.
The VAT return must be filed if you are included in the VAT register. You must file your information even if you made no sales or purchases subject to VAT during the year. The Finnish Tax Administration will not send you a separate credit transfer form for the payment of your self-assessed tax. All your activities that are subject to VAT must be included in a single report, even if you have worked in different locations in Finland.
Business tax return
An entrepreneur who is subject to the Business Income Tax Act must file their business tax return by the annual due date which can be found on The Finnish Tax Administration’s website.
Entrepreneurs report the income and expenses from their artistic work either via the MyTax e-service or by using the form 5 Business tax return for business operators and self-employed persons. Form 5 is only used for reporting income, expenses, assets and debts related to your business activities.
Entrepreneurs must file a tax return even if they conducted no business activities in the tax year.
Income tax return
Income tax returns must be filed in May by the due date marked on your pre-completed tax return. The tax authority will send you your pre-completed tax in April. It will also become available on the MyTax e-service around the same time. You can make changes to your pre-completed tax return via the MyTax e-service or on a paper form until the due date set in May.
Any wages earned as an employee are already included in the pre-completed tax return form. Report any expenses related to the income stated on your pre-completed tax return on the form 50A Earned income and deductions.
The tax authority does not hold information on your income from your artistic activities, such as the sale of works of art. The tax authority also does not hold any information on your expenses related to your artistic activities. Any such information on the income or expenses related to your artistic activities that are missing from your pre-completed tax return must be reported either via MyTax or by filling in the form 11 Production of income.
Any grants that the tax authority is already aware of are included in the pre-completed tax return. If none of your grants are already listed there, declare the grants you have received via MyTax or by filling in the form 10 Grants. Use the form 16A Statement on foreign income (earned income) to declare grants awarded by a foreign granter.