The Finnish Tax Administration will implement the new TOL 2025 business activity classification system from 1 January 2026, automatically updating all company classifications from the current TOL 2008 system without sending individual notifications to businesses.
The tax authority will update company activity codes to match the new TOL 2025 classification at the year-end transition. These updates will appear in the Business and Community Information System (YTJ) on the same day, after which companies can modify their classifications if needed through the OmaVero online service.
Companies using activity classification data in their own systems must ensure their service providers make necessary system adjustments. Key classification changes include residential and other building construction (41200) becoming general building construction (41000), restaurants (56101) becoming food restaurants (56111), and other real estate leasing and management (68209) becoming other real estate leasing and management (68203).
Until the end of 2025, customers must continue using the TOL 2008 classification system. However, excise tax state aid refund applications and related registration notifications must still report activities according to TOL 2008 even after 1 January 2026.
The classification update reflects economic changes including technological developments, new forms of economic activity, and corporate globalization trends. The revised system aims to improve comparability of statistics between different countries while maintaining alignment with international standards.
