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Finland: Transition to new CRS/DAC2 reporting schema

Effective January 1, 2027

October 1, 2026

The tax administration of Finland on September 9, 2026, issued a newsletter announcing the upcoming implementation of a new XML schema for CRS/DAC2 reporting, effective January 1, 2027.

CRS/DAC2 reports for the 2025 reportable period may continue to be submitted using the current TAXFI schema until October 30, 2026. After this date, the CRS/DAC2 reporting functionality on the Ilmoitin.fi e-Service portal will be temporarily unavailable until January 1, 2027, while the portal is updated to support the new schema.

The tax administration also published new CRS/DAC2 technical guidance, which reflects the reporting requirements under the new schema and will apply from January 1, 2027.

Read an October 2026 report prepared by the KPMG member firm in Finland

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