On 18 November 2025, the Finnish Tax Administration implemented a reform of tax payment procedures for corporate and institutional customers. The reform affects how value added tax (VAT) and other self-initiated taxes are paid, allocated, and refunded. VAT payments moved to a general tax reference number Under the reform, companies and organizations pay VAT using a single general tax reference number, replacing tax-type-specific reference numbers. VAT payments made with the general reference are applied to VAT liabilities on their due date. Where multiple taxes are due, payments are allocated in chronological order from the oldest to the newest liability. The reform applies to companies, partnerships, associations, foundations, public entities and other corporate customers. It does not apply to private individuals, sole traders, estates, or agricultural and forestry operators. VAT under the One Stop Shop (OSS) scheme is excluded and continues to be paid using separate payment details. Changes to VAT refunds and self-initiated taxes VAT is classified as a self-initiated tax, together with employer contributions and excise duties. Corporate customers now also pay self-initiated VAT using the general tax reference number.
Key VAT-relevant changes include:
• Early VAT payments no longer accrue credit interest
• VAT payments are no longer reallocated to other taxes at month-end
• VAT refunds are no longer retained for future VAT liabilities Instead, VAT refunds are paid to customers immediately after processing. The Tax Administration may also use VAT refunds to settle any overdue taxes, not only self-initiated taxes.
As part of the reform, VAT refund preference options were removed from MyTax on 19 August 2025. Use of payments before VAT refunds Going forward, the Tax Administration will apply timely VAT payments before VAT refunds when allocating funds. This rule applies to all customers. Digital-only VAT payment summaries Paper summaries of tax payment status are discontinued. VAT payment information and summaries are now available only electronically via MyTax.
