Guidance on changes to the rules for companies to appoint a fiscal representative

Effective September 1, 2021, a foreign company’s appointed representative can no longer use a Katso ID and Katso authorizations. They are required to use the Finnish Authenticator mobile app and have a Suomi.fi authorization. If the representative has a strong Finnish personal identifier (e.g., bank codes) they may obtain only a Suomi.fi authorization. Going forward, for the representative to obtain the necessary approvals, a senior representative from the foreign company must first register a foreign user’s identifier (UID) for themselves and start  using the Finnish authenticator mobile app. In addition, they must submit an authorization application in the Suomi.fi e-service, print out the application, and send it with necessary attachments by post. Once the application
has been processed, they may then delegate to a representative through the Finnish authenticator app, who can log into the company’s online tax account to manage the foreign company’s tax matters.

Source KPMG

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