Finland – Digital Priority: Tax-related Documents to Primarily Be Delivered Electronically from 2026 Onwards

WHY THIS MATTERS

By reducing paper-based transactions, the Finnish Tax Administration is streamlining tax processes and enhancing security. Taxpayers will receive important decisions and notifications more quickly and reliably, minimizing the risk of lost or delayed mail. With all documents stored in one secure online location, managing tax matters becomes more convenient. The shift to digital communication also promotes environmental sustainability by cutting down paper use.

In 2026, electronic delivery will become the default method of communication with the Finnish Tax Administration, representing a significant shift in how taxpayers interact with the authority. Tax-related matters, such as preparing and submitting tax returns, applying for tax cards, and responding to additional information requests will primarily be handled electronically through MyTax.

With electronic communication becoming the default for tax matters in Finland from 2026, individuals relocating to Finland will be expected to manage their tax affairs digitally. This makes strong electronic identification—such as Finnish banking credentials or a mobile certificate—an essential part of the relocation process. Employers and GMS providers should confirm that obtaining electronic identification is included in the relocation checklist and provide early support to help relocating employees set up digital access.

Activating Suomi.fi Messages is also highly recommended, as it enables timely and secure receipt of important tax notifications and decisions. By proactively guiding relocating employees through these steps, employers can help ensure a smooth transition, reduce administrative burden, and minimize compliance risks. Ultimately, early digital readiness supports efficient handling of tax obligations and enhances the overall relocation experience for both employees and employers.

KPMG INSIGHTS

The Finnish Tax Administration’s shift toward electronic communication and digital tax return processes marks a significant milestone in the modernization of tax compliance. For both individuals and businesses, this transition will streamline interactions with tax authorities, reduce administrative burdens, and enhance the speed and reliability of information exchange.

With electronic delivery becoming the default in 2026, taxpayers in Finland are encouraged to proactively familiarize themselves with digital platforms such as MyTax and Suomi.fi Messages to facilitate smooth compliance and timely responses. This digital transformation will also notably affect tax-related services provided by third party service providers to both employees and companies.

Previously, many processes, such as assisting employees with tax card applications, could be managed without electronic authorization. Up until the end of 2025, paper authorizations allowed service providers to have tax mail redirected to their address on behalf of clients. However, due to the changes taking effect in 2026, this will no longer be possible, as electronic authorization will be required to access documents like tax cards or additional information requests on behalf of employees.

Additionally, support for tax return filing is shifting primarily to electronic formats, which will have an impact on the nature of services offered. As a rule, electronic authorization will become the only way for service providers to access copies of pre-completed tax returns, tax decisions, or requests for additional information, unless the employee personally collects the documents from MyTax and delivers them to the service provider. This change was already partially anticipated during the 2024 tax return season, with increased emphasis on the importance of electronic authorization and a swift to electronic submission for all employees for whom this was possible.

This transition to digital tax administration is a pivotal development for tax service providers in Finland. It requires a fundamental shift in how services are delivered, placing greater emphasis on digital competence, secure electronic authorization, and proactive client communication. Service providers must adapt their processes and invest in digital tools to facilitate continued compliance and to maintain the high level of support their clients expect. Ultimately, embracing these changes will not only increase regulatory compliance but also position tax service providers at the forefront of a more efficient, transparent, and client-focused tax environment.