Reporting may be made at any time, but no later than on 20 January of the year following the calendar year to which it relates. See deadlines in the table below.
We recommend that you report regularly in order for your data to be processed and checked continuously. This will help ensure that the reported information is included in the lessor’s tax assessment notice or service letter. If you only report once a year, there is a risk that any errors in the data will not be corrected in time to be reflected in the lessor’s tax assessment notice or service letter.
| Period | Reporting deadline | Renewed reporting | Correction of
approved reports | Duty of notification |
| Year-end | Regular reporting, but no later than 20 January of the year following the calendar year to which it relates | Within 14 days of submission of an error response from the Tax Agency | Immediately after discovery of error | Corrections and renewed reporting made after 1 March of the year following the calendar year to which the reporting relates |
| At termination | 10 days after termination | Within 14 days of submission of an error response from the Tax Agency | Immediately after discovery of error | |
The deadline for annual reporting is laid down in section 4(1), third sentence, of the Act on an Income Register.
If 20 January is a Saturday or Sunday, the deadline will be the following Monday.
Reporting discontinuation of business
If your business is discontinued, you must report for the year of discontinuation within 10 days of the date of discontinuation. You must use the applicable JSON structure at the time when the business is discontinued.
Discontinuation includes general deregistration of the business as well as merger, bankruptcy, etc.