The Finnish Tax Administration is preparing a shift to electronic-only delivery of official letters and decisions as part of broader legislative changes on digital public administration. The reform is expected to enter into force during 2026, following parliamentary approval. Under the new rules, letters from the Tax Administration and other authorities will be delivered only electronically to customers who use digital services such as MyTax (OmaVero) or other official e-services. Paper letters will be sent only to those who do not use digital services. End of consent-based electronic delivery Currently, electronic delivery is based on explicit consent, such as enabling Suomi.fi Messages or a company’s electronic tax mailbox. Under the new legislation, electronic delivery would become the default method for users of digital services, without requiring separate consent. The law was previously expected to enter into force on 12 January 2026, but this timetable has changed. The legislation is now expected to take effect at some point during 2026. A precise date will be confirmed once parliamentary proceedings progress. How the change affects different customer groups Private individuals and sole traders Once the law is in force, individuals and sole traders will receive letters, decisions and invoices from authorities only electronically after logging into MyTax or another authority’s digital service. Tax Administration letters and decisions will be available only in MyTax. Notifications of new documents may be sent by email if contact details are provided. If Suomi.fi Messages is not already in use, a Suomi.fi mailbox will be created automatically the next time the person authenticates to a public e-service during 2026. Companies and other entities Companies, partnerships, associations, foundations, estates with a Business ID, and other entities will receive Tax Administration letters and decisions only electronically in MyTax once an authorised person logs in on their behalf. This will activate the electronic tax mailbox. Notifications of new letters will be sent by email if a contact address has been registered. When paper letters are still possible Paper letters will still be delivered if a customer does not use digital services after the law enters into force. Customers can also inform the Tax Administration if they are no longer able to use MyTax, in which case paper delivery may resume. However, customers who authenticate to MyTax after the law enters into force will receive Tax Administration correspondence electronically, even if they later opt out of Suomi.fi Messages. Acting on behalf of another person or entity Authorised representatives, guardians and agents may receive notifications of new letters when acting on behalf of another person in MyTax. This does not change how the principal receives official correspondence, unless the principal personally logs into MyTax after the law takes effect. Where a registered agent is recorded in the Tax Administration’s customer register, letters and decisions are delivered only to the agent. Legislative background The reform is based on general legislation on electronic service of documents by authorities, supplemented by Tax Administration-specific legislation. The objectives include improving data security, ensuring faster delivery regardless of location, and centralising official correspondence. VAT relevance This change affects how VAT decisions, assessments, refund notices and correspondence are delivered, but does not change VAT liability, VAT rates or VAT reporting obligations.