Late VAT return in Finland 2026: what it costs and what to do now
A VAT return filed late costs 3 euros for every day it is late, up to 135 euros, and one filed more than 45 days late costs 135 euros plus 2 % of the tax to pay on it. Unpaid VAT also carries late-payment interest, 9.5 % a year in 2026. There is no extension to ask for, so file today, even if you cannot pay yet.
What being late costs
| If | You pay |
|---|---|
| the return is 1 to 45 days late | 3 euros a day, at most 135 euros |
| it is more than 45 days late | 135 euros plus 2 % of the tax to pay, at most 15 000 euros |
| the tax is paid late | 9.5 % a year from the day after the due date to the day you pay |
| no return comes even after a request | the tax set by estimate, plus a 25 % tax increase |
The fee is charged even on a return with no tax to pay or one that reports no activity; only the 2 % part depends on the tax. The days are calendar days, weekends included. Interest also runs on an unpaid late-filing fee, and a payment goes to the interest first.
An example: the return shows 5 000 euros of VAT to pay, and you file it and pay the tax 50 days late. The fee is 135 euros plus 100 euros, 235 in all, and the interest comes to about 65 euros.
Do it in this order
- File the return in MyTax as soon as the figures are ready. Each day costs 3 euros until the 45th, and after that the 2 % is added, so if that line is close, beat it. A mistake found later is fixed with a replacement return: free within 45 days of the original due date, and after that at 2 % of the tax it adds.
- Pay the tax, or ask for a payment arrangement. If you cannot pay it all at once, ask for an arrangement in MyTax as soon as you know. It is only possible once all your tax returns are filed, and it lasts two years at most. Interest keeps running during it, but the tax is not sent to enforcement and your business stays in the prepayment register.
- If the Tax Administration has already asked for the return, file it by the date in that request. After that date it sets the tax by estimate and adds a 25 % tax increase. Even then, a reliable return filed afterwards can cancel the estimate and the increase, and you pay the late-filing fee instead.
When the fee is not charged
Only for certain reasons: something outside your control, such as a failure in MyTax or the public network; for a sole trader, also a sudden illness at the deadline or a death in the close family; and a genuine slip, such as filing the return for the wrong tax period. Being only a little late is not a reason, and neither is your accountant's illness or mistake: the fee stays with you. You ask for it to be waived in MyTax.
So it does not happen again
A return is on time when the books are up to date. In our monthly bookkeeping we tell you the VAT before the due date and file the return ourselves, quiet months included. The dates, and how to correct a return already filed, are in our article on VAT return deadlines.
Sources
- Tax Administration: did you file self-assessed taxes late?
- Tax Administration: interest on late payments
- Tax Administration: requesting a payment arrangement, companies and corporate entities
- Tax Administration: penalties in self-assessed taxation, chapters 3 and 4.2.4, detailed guidance (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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