News

Changes are made to the following 2016 Data Format Specifications released earlier in spring 2016:

• VSPSERIE, Employer Payroll Report, annual information return of employers or other payers, itemization by workers/beneficiaries
• VSPSERIK, Employer Payroll Report, itemization of beneficiaries, no expense reimbursement included
• VSPSKUST, Employer Payroll Report, expense reimbursements paid to employees
• VSPSVYHT, Employer Payroll Report ? summary section, payor's details
• VSRAERIE, Annual notification: Payments to recipients with limited tax liability ? to nonresidents.

There will be a new mandatory data element giving the name of the software application that produced the file. Data element identifier is 014 if the filing consists of name-value pairs, length is 12 characters.

If the filing is fixed-length, the position of the data element is next to the current 048 position: it had 35 characters previously, now only 23. The remaining 12 characters are for the new 014 position.

Data format specifications are released 23.5.2016 in Finnish, the updated General description later this week (week no 21). To look them up, visit www.tax.fi-pages.

The revised specifications are applied as of 7 June 2016.