Välismaise ettevõtte maksudeklaratsioon Soomes (Ulkomaisen yhteisön veroilmoitus) – RMP.ee

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Välismaise ettevõtte maksudeklaratsioon Soomes (Ulkomaisen yhteisön veroilmoitus)

Välismaisel ettevõttel tuleb esitada maksudeklaratsioon või selgitus oma tegevuse kohta alati, kui ettevõttele on saadetud eeltäidetud deklaratsiooniblankett või juhul kui maksudeklaratsiooni või selgitust on eraldi küsitud.

Soome Vabariigi ametlikud riigikeeled on soome ja rootsi keel. Ebaselgetes olukordades lähtutakse teksti originaalsest versioonist.

Maksudeklaratsioon

Välismaisel ettevõttel tuleb esitada maksudeklaratsioon Soomes maksustamise alla kuuluvate tulude ja maksustamisel mahaarvatavate kulude kohta, kui ettevõttel on Soomes püsiv tegevuskoht, alaline omand (kinnisvara või korteriomand) või kaasosa kontsernituludest või ettevõtte asukohariigiks on riik, millega Soomel puudub maksuleping. Maksudeklaratsioon esitatakse blanketil 6B. Deklaratsioon tuleb esitada nelja kuu jooksul peale majandusaasta lõppemise kuu lõppu. Näiteks, kui majandusaasta lõppeb 31.12, tuleb maksudeklaratsioon esitada hiljemalt 30.04. Välismaise ettevõtte püsiva tegevuskoha majandusaasta määratletakse peaettevõtte majandusaasta järgi. Maksudeklaratsiooni esitamisega hilinemisele võib järgneda maksumäära tõus.

Vaadake lisa aktsiaseltside ja ühistute lehekülgedelt Veroilmoituksen antaminen (Maksudeklaratsiooni esitamine).

Selgitus tegevuse kohta

Välismaine ettevõtte ei ole alati tulumaksukohuslane Soomes isegi juhul, kui ettevõte praktiseerib äritegevust Soomes. Maksulepingud võivad takistada Soomel maksustamist juhul, kui ettevõttel ei teki Soomes püsivat tegevuskohta. Kui välismaisele ettevõttele enda arvates ei teki püsivat tegevuskohta tulumaksustamise mõttes, tuleb ettevõttel maksudeklaratsiooni asemel esitada selgitus oma tegevuse kohta Soomes. Selgitus tuleb esitada majandusaasta lõpust nelja kuu jooksul.

Selgitus tegevuse kohta esitatakse vabas vormis eraldi lisana koos maksudeklaratsiooniga. Selgituses esitatakse järgnev teave:

Millist tegevust ettevõte koduriigis praktiseerib?

Ettevõtte tegevus Soomes:

Millist tegevust ettevõte Soomes praktiseerib?

Mil viisil erineb Soomes praktiseeritav tegevus kodumaal praktiseeritavast tegevusest?

Millistes ruumides ettevõte Soomes tegutseb ning milline on ruumide kasutusotstarve?

Kui mitu ettevõtte töötajat töötab Soomes ning millised on nende tööülesanded?

Kas ettevõtte töötajatel Soomes on õigus vastu võtta või vahendada tellimusi peaettevõttele? Millisel moel osalevad töötajad klienditellimuste ettevalmistamisel?

Kas ettevõtte töötajatel või muudel isikutel (era- või juriidiline isik) on Soomes õigus sõlmida ettevõtet siduvaid lepinguid?

Kellel (nimi, isikukood või Y-tunnus)?

Selgitust ei ole vaja esitada, kui ettevõte on varem saanud maksuameti otsuse selle kohta, et ettevõttel ei teki Soomes püsivat tegevuskohta. Ettevõte on võinud saada sellise otsuse varasema aasta tulumaksustamise käigus või siduvas eelotsuses, mida maksuametil tuleb järgida. Kui ettevõtte tegevuses on toimunud muudatusi, tuleb selgitus siiski esitada hoolimata varasemast otsusest. Sellisteks muudatusteks on näiteks Soomes praktiseeritud tegevuse jätkumine eeldatus kauem või uus äritegevus.

Ehitus-, paigaldus- ja kokkupanekutegevust praktiseerivad ettevõtted

Välismaistel ettevõtetel, kes praktiseerivad Soomes ehitus-, paigaldus- või kokkupanekutegevust, tuleb esitada selgitus oma tegevuse ja töövõttude kohta Soomes igal aastal ka siis, kui ettevõttel eelmisel aastal püsivat tegevuskohta ei tekkinud. Sellised ettevõtted esitavad selgituses järgneva teabe:

Selgitus iga ehitus- paigaldus- ja kokkupanekutöövõtu kohta Soomes:

Tellija (nimi ja Y-tunnus)

Objekt (aadress)

Kestus (algus- ja lõpukuupäev)

Katkestused (põhjus, algus- ja lõpukuupäev)

Võimaliku alltöövõtja töövõtu kestus Soomes

Seosed muude töövõttudega (seotud töö tellija, objekt ja kestus).

Kui maksudeklaratsiooni või selgitust ei esitata

Esitamata jäetud maksudeklaratsiooni või selgituse tulemuseks on reeglina maksutõus ning ettemaksuregistrist kustutamine. Maksutõusu määramine ja ettemaksuregistrist kustutamine eeldab alati ettevõtte enda seisukoha kuulamist.

=> Välismaise ettevõtte maksudeklaratsioon Soomes (Ulkomaisen yhteisön veroilmoitus) – RMP.ee.

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