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Statutory Audit
Our highly professional audit will help you make the best possible business decisions, giving you reliable information about the state of your business.
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IT audit and other certification services
Our IT audit services help you evaluate and develop IT management that is relevant to your business.
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IFRS
Grant Thornton International member firms combine broad international experience with technical know-how in audits of IFRS based financial statements
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Transaction advisory services
Planning an acquisition or a sale of a business? Our dedicated transaction advisory team helps you through the process, focusing on transaction-critical factors.
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Valuation services
Do you know the value of your business?
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Corporate finance
Our M&A advisory team will assist you, whether you need strategic advice, you are buying or selling a business, planning an MBO/MBI or you need to raise funds.
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International Tax
Our global network supports you and your company
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VAT
Minimise your risks and lower your company’s costs with the right advisory
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Bookkeeping and financial accounting
Whether you need support in preparing your financial accounting or are looking for us to handle the entire process on your behalf, we have the skills and experience to help you.
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Payroll
Payroll and, in addition, personnel administration are the biggest and most time-consuming challenges facing expanding organisations.
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Internal audit services
Internal audit helps you not only in risk management but in streamlining processes and in the successful implementation of business strategies as well.
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Forensic and Dispute services
Our forensic and dispute services team will help you with investigations and dispute resolution. Grant Thornton’s experts provide insightful analyses and reports which help to resolve disputes. We also conduct fraud investigations.
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Sustainability advisory
To achieve sustainable development goals, a plan is required. We offer guidance in sustainability management, assisting your company in setting clear objectives and identifying environmental and stakeholder risks.
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Sustainability assurance
The requirements for sustainability reporting have increased, and more and more companies are communicating their sustainability efforts in their annual reporting. We can assist you in meeting the latest legislative requirements.
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Project Management Services
In the digital age, project management takes center stage in driving the success of digital initiatives.
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Cyber security
When have a clear view of the processes together we can design a security framework that aligns with your company´s goals.
At the end of the calendar year, the financial year of many companies comes to an end. The end of the financial year entails preparation of the financial statements and for a large number of companies also the audit of financial statements. In addition to preparing the financial statements, the filing of corporate income tax return becomes relevant in the spring. Finally, the financial statements must also be registered to the trade register. In addition to the important deadlines related to the end of the financial year, companies also have recurring monthly deadlines. If the tax due date falls on a weekend or public holiday, the declaration can be submitted and the taxes paid on the next business day.
In this article, we have gathered the most typical due dates for limited companies and branches. The due dates are divided into monthly and annually recurring due dates, and due dates dependent on financial year. Please note that all due dates might not apply to your company, for example the tax period for self-assessed taxes can differ from a month, which has been used in below listing.
Monthly due dates:
Due dates dependent on financial year:
Monthly
The buyer of construction services must submit contract details. The project supervisor must submit details on all employees at the site. Both the contract details and employee details must be submitted to the Tax Administration by the 5th day of the second month following the target month at the latest.
Companies whose tax period for self-assessed taxes is a month, must report and pay VAT and employer contributions by the 12th day of each month. The VAT return must be submitted during the second month after the end of the tax period, and employer contributions must be reported in the month following the tax period. The payroll information and the employer's separate report must be submitted within five days of the payroll payment date.
Prepayments are calculated based on the most recently ended tax assessment. A limited liability company can either pay taxes monthly or twice a year. If the company has decided to pay taxes monthly, the due date for the prepayment is the 23rd day of the month.
Annually
The filing deadline for all other annual information reports is at the end of January, except for the annual information returns related to shareholder loans and interest subject to withholding tax. Please confirm separately which annual information returns apply to your company.
The company can supplement the prepayment for the ended tax year during January to avoid paying late payment interest. If a limited liability company or branch has paid too little prepayment tax during the financial year, residual tax will be due. A reduced late payment interest will also be applied to the residual tax. The reduced late payment interest for 2025 is 6.5%. The due date for residual tax payment is the 3rd day of the second month following the month of the tax assessment or the next business day.
The pre-completed real estate tax decision will be sent by the end of March. Limited liability companies and branches must review the information in the real estate tax decision and, if necessary, make corrections during April.
Within four months of the end of the financial year, limited liability companies must prepare their financial statements and annual report. In addition, those subject to reporting obligations, in accordance with the Sustainability Reporting Directive, must prepare a sustainability report as part of the annual report. The tax return for limited companies and branches must be submitted within four months of the end of the financial year. The exact due date and submission deadline for the tax return should be confirmed on a company-specific basis. For example, if the company's financial year ends on March 31, the tax return deadline is in the end of July.
A limited company must approve its financial statements at the annual general meeting within six months of the end of the financial year. If the company is subject to an audit, the financial statements must be audited before approval. The company must submit the financial statement to the trade register within eight months of the end of the financial year. A branch of a foreign business must submit its financial statement to the trade register within six months of the end of the financial year. If the foreign business's country of residence is within the European Economic Area, it may submit the financial statement in accordance with the deadline specified by the legislation of that country, even if it exceeds the six-month limit.
If the tax authority requests transfer pricing documentation, the taxpayer must provide it within 60 days of the request. However, the transfer pricing documentation must be submitted no earlier than six months after the end of the financial year. Supplementary information for the transfer pricing documentation must be provided within 90 days of the tax authority's request. It is, however, recommended to ensure that the transfer pricing is compliant with the arm's length principle during the tax year itself.
Large groups subject to the minimum tax reporting obligation must submit their report within 15 months of the end of the financial year. According to the regulations, the deadline for the first report is extended to 18 months. In this case, groups with a calendar year as their financial year will submit their first report by the end of June 2026 at the latest.