The Finnish Tax Administration implemented a unified payment reference system for business and corporate taxpayers on 18 November 2025, replacing separate tax-type reference numbers with a single general tax payment reference number.
Unified Payment Reference
Companies and entities now pay all taxes using one general tax payment reference instead of separate references for each tax type. When multiple tax liabilities are due, payments are applied in chronological order from oldest to newest based on due dates. The reform affects limited companies, partnerships, associations, foundations, and other corporate entities, but excludes individual taxpayers, sole proprietors, estates, and agricultural operators.
The unified reference covers income taxes including advance tax and residual tax, real estate tax, VAT, employer withholding taxes and contributions, excise duties, self-assessed taxes, vehicle tax, gift tax, and transfer tax. However, transfer tax payments benefit from using the specific transfer tax reference for immediate application rather than waiting until the due date. The system excludes payment arrangement taxes, taxes under enforcement, VAT One Stop Shop obligations, inheritance tax, and one-time excise duty securities.
Self-Assessed Tax Changes
Business and corporate customers now pay self-assessed taxes including VAT and employer contributions using the general tax reference, while sole proprietors and agricultural operators continue using the specific self-assessed tax reference. Payments made with the self-assessed tax reference no longer transfer to other tax obligations at month-end but remain pending for future self-assessed taxes or customer refund requests. Early payments of self-assessed taxes no longer generate interest credits, though this does not affect refund interest payments by the Tax Administration.
The Tax Administration simplified refund procedures by allowing self-assessed tax refunds to pay any overdue taxes rather than only self-assessed obligations. Refund retention options were removed from the OmaVero online service on 19 August 2025, with refunds now paid immediately after processing.
Payment Prioritisation
The Tax Administration now prioritises timely customer payments over tax refunds when settling obligations. This change applies to all Finnish Tax Administration customers and affects how payments and refunds are allocated to outstanding tax liabilities.
Context
The reform addresses longstanding customer demands for simplified tax payment procedures and represents a significant digitalisation step for Finnish tax administration. The elimination of paper tax summaries for 1.2 million annual recipients reflects the broader shift toward digital-only tax services, with taxpayers now accessing payment summaries exclusively through the OmaVero online portal.
