Tax Return in Finland: What Ukrainians Need to Know
Tax return in Finland (veroilmoitus) is already completed by the tax authority Vero for most employees. You only need to check the data in the electronic service, correct any errors or add missing information, and confirm it on time.
If the data are correct and nothing is missing, no further action is generally required. If there are discrepancies, for example foreign income or expenses that have not been taken into account, they must be entered by the deadline stated in the return itself.
Our experience at International Law Firm "Zahist" shows that Ukrainians more often make mistakes not because the form is complicated, but because they do not know that a return exists or do not check it. Below we explain what Ukrainians need to know, which deadlines apply, and how to avoid overpaying.
What an income tax return in Finland is and who receives it
The return is a summary document of your income, expenses, and taxes for the calendar year. On its basis, the tax authority issues a final tax decision and determines whether additional tax is due or a refund is payable.
Finland uses a system of pre-filled tax returns. Vero receives data on wages, benefits, and certain other income from employers, banks, and social institutions, so in most cases you do not need to complete everything from scratch.
| Item | What you need to know |
| Who receives it | Persons who had income in Finland during the year |
| What is already filled in | Wages, pensions, benefits, and other data reported by third parties |
| What needs to be added | Foreign income, certain expenses, rental income, capital income |
| Where to file | In the Vero service (OmaVero) or on paper forms |
| What it results in | A tax decision with additional tax due or a refund |
You should therefore not assume that everything will be correct without your involvement. Errors in third-party data do occur, and they can be corrected only within the deadline.
Tax return in Finland: what Ukrainians need to know about deadlines
Deadlines depend on the taxpayer category and the year. Pre-filled returns for most individuals arrive in the service in the spring, and for entrepreneurs and their spouses usually earlier.
The deadline for corrections and additions usually falls in April. However, the specific date may vary, so rely on the date stated on the cover page of your return and in the OmaVero service.
| Category | Guideline based on Vero materials |
| Entrepreneurs and their spouses | The return usually arrives at the end of February |
| Other individuals | The return usually arrives in March |
| Deadline for corrections | Stated in the return itself, usually in April |
| Confirmation without changes | If the data are correct, no further action is usually required |
Different sources indicate slightly different dates, so rely exclusively on the date in your document. A missed deadline may mean penalties or the loss of the right to make corrections.
How to file and correct a return in OmaVero
The main way to work with the return is Vero’s electronic service. To log in, you need online banking credentials or another means of electronic identification, as well as a Finnish personal identity code. If you prefer to file on paper, you can use paper forms, but the electronic route is faster and more reliable. Some data can also be submitted in advance, for example travel expenses, rental income, or property transactions.
Which income and expenses must be reported
The basic rule is that the return must reflect all of your income and expenses, not only what is already known to the tax authority. Ukrainians should pay particular attention to foreign receipts.
- Wages from Finnish employers, which are usually already in the return
- Wages or other income from a foreign employer
- Rental income from real estate, including in Ukraine
- Income from the sale of property and securities
- Benefits and payments that may be taxable
- Expenses that may reduce the tax base, including work-related or travel expenses
If you worked remotely for a Ukrainian company, that income should be reported separately. We discuss the specifics of this situation in our article on taxes for remote workers.
Foreign income and double taxation in the return
If you are a tax resident of Finland, worldwide income must be reported in the return. This applies both to wages from a Ukrainian employer and to income from property in Ukraine.
To avoid paying tax twice, taxes paid abroad must be taken into account in the manner provided by the double tax treaty. Keep proof of taxes paid in Ukraine.
| Situation | What to do in the return |
| Income from a Ukrainian employer | Report the income and proof of tax paid, if any |
| Rental of real estate in Ukraine | Report the income and the related expenses |
| Sale of property in Ukraine | Assess whether the gain needs to be declared |
| Resident status in question | First determine your status, then complete the return |
Treaty provisions can be difficult to interpret on your own. This is where mistakes are the most costly.
Tax decision, tax refund, and additional tax
After processing the return, the tax authority sends a tax decision. It states how much tax you were required to pay for the year and whether that amount differs from what has already been withheld.
| Result | What it means |
| Too much was withheld | The difference is refunded to your bank account |
| Too little was withheld | You must pay the additional tax by the stated date |
| The exact amount was withheld | No further action is required |
For a tax refund, your bank details in the system must be up to date. If the decision appears incorrect, it can be appealed within the prescribed time limit.
Entrepreneurs and the self-employed: separate return requirements
If you have your own business or work as a self-employed person, the rules are different. In addition to the main return, you must submit additional documents on income and expenses from business activity.
Entrepreneurs and their spouses receive the return earlier than others, so their deadlines come sooner. An error in expense accounting directly affects the amount of tax.
- Keep records of all income and expenses throughout the year, not at the end
- Keep invoices, receipts, and contracts that support expenses
- Check that the return states the correct amounts of business income
- Take into account social security contributions and other mandatory payments
What to do if the deadline has been missed or an error is found after filing
Even if the deadline has passed, the situation is not always hopeless. The tax authority provides a procedure for correcting errors, but the longer you wait, the fewer options remain.
Do not delay contacting them: the time limits for appeal are limited.
Typical mistakes Ukrainians make when filing a return
Below are the mistakes that occur most often. All of them can be corrected, but it is better not to make them in the first place.
- Failing to review the pre-filled tax return
- Failing to report foreign income, including income from a Ukrainian employer
- Failing to keep proof of taxes paid in Ukraine
- Missing the deadline for making corrections
- Failing to update bank details for a tax refund
- Failing to appeal a tax decision if it appears to be incorrect
Each of these mistakes can lead to additional payments, penalties, or the loss of the right to a refund. A careful review of the tax return helps avoid this.
Why it is difficult to handle a tax return on your own
A pre-filled tax return creates the impression that everything is simple. But the key risks are hidden in what it does not contain.
- Instructions are in Finnish or Swedish, and translations are often delayed
- It is difficult to assess exactly which income and expenses need to be added
- It is unclear how to account for taxes paid in Ukraine
- Different sources state different deadlines, and a mistake is costly
- Communicating with the tax authority is difficult if you do not yet know the language
That is why Ukrainians are increasingly turning to lawyers. A tax return in Finland is a document in which small mistakes turn into real losses.
On your own or with International Law Firm "Zahist": a comparison
The difference between the two approaches is best seen in a comparison.
| Criterion | On your own | With International Law Firm "Zahist" |
| Review of the tax return | Superficial, without knowledge of the nuances | Data analysis and identification of discrepancies |
| Foreign income | Risk of omitting it or reporting it incorrectly | Correct reporting and credit for taxes paid |
| Deadlines | Easy to miss | Monitoring and reminders |
| Tax decision | Difficult to understand and appeal | Analysis and preparation of objections |
| Interaction with Vero | In person, often in Finnish | Support and an explanation of each step |
| Outcome | Depends on luck | A clear plan and oversight through to the result |
We do not guarantee the decisions of public authorities, as the final word rests with them. However, proper preparation significantly reduces the risk of penalties and overpayments.
How International Law Firm "Zahist" assists with tax filing in Finland
We work according to a clear plan so that you always understand what is happening in your case.
- Analysis of the situation: status, sources of income, and the existence of foreign receipts
- Determination of tax residency and application of the double taxation avoidance agreement
- Review of the pre-filled tax return and preparation of corrections
- Filing of the tax return and monitoring of deadlines
- Analysis of the tax decision and preparation of objections
- Assistance with a tax refund or arrangements for an additional payment
- Ongoing support in the event of a change of employment, status, or country of residence
At every stage, you know what is happening and are not left alone with the bureaucracy. This is especially valuable when income comes from different countries.
Legal assistance with a tax return in Finland
Do not wait until the last day before the deadline. The earlier you review your tax return, the more time will remain for corrections and the preparation of supporting documents.
Contact the lawyers of International Law Firm "Zahist", and we will review your situation and advise you on what Ukrainians need to know about tax filing in Finland in your particular case.
