Notification of changes - foreign businesses

Foreign businesses operating in Finland must inform the Finnish Tax Administration of any significant changes within their business, as it might affect their obligations as VAT taxpayers, income tax payers or employers.

Such changes include:

• a new contract agreement
• a new line of business
• longer business in Finland than expected
• longer stay of employees in Finland than expected.
  

Please use paper form Y4 to notify the Tax Administration of changes to your contact details or registered details.

Branches of a foreign trader must use paper forms to report changes

You must report the following changes to the PRH Trade Register and to the Tax Administration using paper form Y4:

• change of branch address or contact details (can also be filed online, see instructions below)
  
• change of branch company name
• change of persons authorised to sign the branch company name
  
• change of trader’s company name
• change of trader’s legal form
  
• change of trader’s type of business
• change of persons authorised to represent the trader
  
• change of trader’s representative
• changes to the Employer Register, the VAT Register and the Prepayment Register

Branches registered at the Trade Register: How to change address and contact details online

File your notification of changes online using the service at ytj.fi, which is jointly provided by the PRH and the Finnish Tax Administration. The service is available in Finnish and in Swedish.

To use the online service, you need to have a Finnish personal identity code and either personal internet banking codes or a mobile certificate or an electronic identity card (HST card).

The notification is free of charge.

Please note that you must pay a handling fee in advance to the PRH Trade Register.

Please scroll down for the forms and instructions. Fill in the form - either in Finnish or in Swedish - on your computer, then print it in A4 size, and send it to the address given on the form.

Please fill in the forms in Finnish or in Swedish.

• To file changes only with the Tax Administration concerning a foreign organization or a branch of a foreign trader, or changes to address or contact details only, use form Y4.
• To file changes only with the Tax Administration concerning a foreign consortium, or changes to address or contact details only, use form Y5.
• To file changes only with the Tax Administration concerning a foreign trader, or changes to address or contact details only, use form Y6.
• To file most common changes with the Trade Register concerning a a branch of a foreign trader, use form Y4, Appendix Form 14 in Finnish or in Swedish, and the Personal Data Form.