Tax return due dates in 2021

You must file your VAT return for 2020 no later than 1 March 2021. 

Artists who are liable for VAT and file and pay their VAT once a year must file their tax return concerning self-assessed taxes on their own initiative and no later than 1 March 2021. This is also the due date for VAT for 2020.

Artists who are liable for VAT file it via the MyTax e-service or using the form Self-assessed tax return.

VAT 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 are included in a single report, even if you have worked in different locations.

You must file your business tax return no later than 1 April 2021.

An entrepreneur who is subject to the Business Income Tax Act must file his or her business tax return no later than 1 April 2021. Entrepreneurs report the income and expenses from their artistic work either via the MyTax e-service or using 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 2020.

Income tax return due dates are in May

Income tax returns must be filed either by 4 April, 11 May or 18 May 2021 according to the due date marked on your pre-completed tax return. The tax authority will send you your pre-completed tax return for 2020 in April. It is also available to view 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 Form 50A.

Income and expenses of a professional artist under personal taxation – forms

The Tax Administration has made some changes to the forms used for tax returns. Form 15 (artist and freelancer income) has been removed. The information previously reported on this form is now submitted either via MyTax or using two different forms: Form 10 (Grants) and Form 11 (Production of income).

Forms 10 and 11 are used to report any income from artistic work and grants that is not included on the pre-completed tax return. Expenses incurred from artistic work are also reported on this form.

Form 10 is used to report any grants, scholarships and awards and related expenses. Grants are reported on the form either as tax-exempt or taxable income depending on, the purpose of the grant, the source of the grant and the total amount received in grants that year.

Form 11 is used for reporting any income from artistic work that is completely missing from the pre-completed tax return and related expenses.

Detailed instructions on how to fill in these forms can be found on the tax authority’s website.

Artist members of affiliates of the Artists’ Association of Finland can request tax advice from the Association’s lawyer: Contact details