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Finnish tax calendar 2027: due dates for small businesses

Karma Accounts · Published 10 November 2026

In 2027 a small business in Finland works to four days a month: the 5th for the employer's separate report to the Incomes Register, the 12th for VAT and employer contributions, the 20th for the EC Sales List and the 23rd for prepayment tax. The annual dates come on top: annual information returns by Monday 1 February, a yearly VAT return by Monday 1 March, a sole trader's tax return (Form 5) by Thursday 1 April and, for a financial year that ended on 31 December 2026, the Oy tax return (Form 6B) by Friday 30 April and the financial statements at the Trade Register within two months of their adoption, by Tuesday 31 August at the latest. A date that falls on a Saturday, Sunday or public holiday moves to the next business day, and the tables below already do that.

Where the 2027 dates come from

The Tax Administration (Verohallinto) has a "Create your own tax calendar" tool on vero.fi, but on 10 November 2026 it still covered 2026 only. Every date here is worked out from the rule in law or in the Tax Administration's instructions, applied to the 2027 calendar. Your own dates are always in MyTax (OmaVero).

Under the Act on the Calculation of Statutory Time Limits (150/1930, section 5), a deadline that falls on a Saturday, a Sunday or church holiday, Independence Day, May Day, Midsummer Eve or Christmas Eve moves to the next working day. These holidays fall on a weekday in 2027:

May Day, Midsummer Day, All Saints' Day, Christmas Day and Boxing Day fall on a weekend. Only one date below moves because of a holiday: the separate report for November, due Tuesday 7 December, as the 5th is a Sunday and the 6th Independence Day. Every other shift is a weekend.

The monthly rhythm

Every payday also goes to the Incomes Register within five days (Incomes Register reporting).

The 12th looks back by different amounts. Monthly VAT is for the month before last (March VAT on 12 May); employer contributions are for the previous month's paydays (April wages on 12 May). A quarterly period, possible with turnover of at most 100 000 euros a year, is due on 12 February, 12 May, 12 August and 12 November, for VAT and, if you chose it, employer contributions. A yearly VAT period, at most 30 000 euros, is due at the end of February (VAT return deadlines).

An Oy with a prepayment of over 2 000 euros pays on the 23rd of every month of its financial year; from 500 to 2 000 euros, in the third and ninth month. A toiminimi pays in its instalment months only, 2, 3, 6 or 12 depending on the amount: for example, with six instalments February, April, June, August, October and December (tax prepayment).

Tax calendar 2027: January to March

Tax calendar 2027: April to June

Tax calendar 2027: July to September

Tax calendar 2027: October to December

The last items of 2027 fall due in 2028: December's separate report on Wednesday 5 January, VAT for November and December's employer contributions on Wednesday 12 January, December's EC Sales List on Thursday 20 January, monthly VAT for December and the last quarter of 2027 on Monday 14 February (the 12th is a Saturday), and a yearly VAT return for 2027 on Tuesday 29 February 2028.

Annual deadlines in 2027

Form 5 is due on 1 April of the year after the tax year under the Tax Administration's decision on filing tax returns (VH/5602/00.01.00/2025); see our sole trader tax return article. An Oy files Form 6B within four months of the end of the last month of its financial year:

The adopted financial statements go to the Trade Register within two months of the annual general meeting (Limited Liability Companies Act, chapter 8, section 10), so a meeting on 31 March means filing by 31 May. Eight months from the year end, 31 August 2027, is the last day before the Finnish Patent and Registration Office (PRH) charges its late fee (Trade Register Act, section 25). The four, six and eight months, and what lateness costs, are in our article on financial statements deadlines; the return itself in our Form 6B guide.

One more January date: missing 2026 tax can be paid as an additional prepayment without interest, by a toiminimi until the end of January and by an Oy within a month of the end of its tax year, which for a calendar financial year is also the end of January. The due date must be a banking day, and 30 and 31 January 2027 are a weekend, so choose Friday 29 January at the latest: a due date moved to Monday 1 February carries interest.

A worked example: May 2027 in a small Oy

A consulting Oy has a calendar financial year, a monthly VAT period, one employee paid on Friday 30 April and one customer in Germany. Its prepayment for 2027 is 12 000 euros in twelve instalments.

• Wednesday 5 May. The earnings payment report for the 30 April payday (five days) and the separate report for April.
• Wednesday 12 May. VAT for March: sales of 8 000 euros carry 2 040 euros of VAT at 25.5 %, less 540 euros of VAT on purchases, leaving 1 500 euros. Withholding from the 3 000-euro April salary at the employee's 20 % tax card: 600 euros. In MyTax that is 2 100 euros, plus the employer's health insurance contribution at the 2027 rate (tax changes 2027).
• Thursday 20 May. The EC Sales List for April, with the German customer's VAT number.
• Monday 24 May. The prepayment instalment of 1 000 euros, because the 23rd is a Sunday.

Frequently asked questions

What are the pay and tax days (tili- ja veropäivät) in 2027?

Paydays are not tax dates: you pay wages on the days agreed with your employees. The tax days are the same every month: the 5th for the separate report, the 12th for VAT and employer contributions, the 20th for the EC Sales List and the 23rd for prepayment tax, moved to the next business day after a weekend or holiday. Every payday also goes to the Incomes Register within five days.

What are the VAT payment dates in 2027?

On a monthly period: 12 January, 12 February, 12 March, 12 April, 12 May, 14 June, 12 July, 12 August, 13 September, 12 October, 12 November and 13 December. On a quarterly period: 12 February, 12 May, 12 August and 12 November. A yearly period for 2026: 1 March 2027.

What is the due date for the business income tax return?

For a sole trader, Thursday 1 April 2027 for the 2026 tax year. For an Oy, four months after the end of the financial year's last month: Friday 30 April 2027 for a year that ended on 31 December 2026.

Is the company tax return due four months after the end of the financial year?

Yes, counted from the end of the month in which the year ends. A year ending on 31 March 2027 gives 31 July, a Saturday, so the return is due on Monday 2 August 2027.

What is the Incomes Register reporting deadline?

Five days after each payday for the earnings payment report, and the 5th of the following month for the employer's separate report. A report for a payday on Monday 20 December 2027 can still be filed on Monday 27 December, because 25 December is Christmas Day (a Saturday) and 26 December Boxing Day (a Sunday).

What is the due date for the EC Sales List?

The 20th of the following month, or the next business day. Our EC Sales List article covers what goes on it.

What we do

We keep the books for sole traders and small limited companies, run payroll, and file the VAT returns, Incomes Register reports, EC Sales Lists and annual returns on these dates, with a reminder of what you pay and when. See limited company accounting, sole trader accounting and payroll, or request a quote.

Sources

• Tax Administration: important dates for businesses and the tax calendar tool (in Finnish)
• Tax Administration: VAT, when to file and pay
• Tax Administration: paying self-assessed taxes
• Tax Administration: how to report wages and employer's contributions
• Incomes Register: reporting deadlines (in Finnish)
• Tax Administration: EU VAT recapitulative statement
• Tax Administration: instructions for making prepayments
• Tax Administration: number of prepayment instalments
• Tax Administration: additional prepayment
• Tax Administration: when to file annual information returns (in Finnish)
• Tax Administration: decision on filing tax returns, VH/5602/00.01.00/2025, sections 6 and 11 (in Finnish)
• Tax Administration: VAT rates
• Finnish Patent and Registration Office: how limited liability companies file financial statements
• Finlex: Act on the Tax Procedure for Self-Assessed Taxes 768/2016, sections 2, 11, 12 and 17 (in Finnish)
• Finlex: Act on the Calculation of Statutory Time Limits 150/1930, section 5 (in Finnish)
• Finlex: Limited Liability Companies Act 624/2006, chapter 5 section 3 and chapter 8 section 10 (in Finnish)
• Finlex: Trade Register Act 564/2023, section 25 (in Finnish)
• Finlex: Accounting Act 1336/1997, chapter 3 (in Finnish)
• University of Helsinki Almanac Office: flag days and holidays (in Finnish)

Please note: this is general information about Finnish rules, not advice for your own situation, and the rules change. Ask us before you act on it.

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