In the future, information on construction contracts, employees, employers and employment relationships must be submitted to the Tax Administration on a monthly basis by construction site.
The notification obligation for construction services, which came into force in July 2014, brings everyone working in construction to the light of day. In the future, both the customers, the main contractors and the tax authorities will know who works on the construction sites and who pays their wages.
The notification obligation is a continuation of the tax number introduced in 2013 on construction sites and aims to eradicate undeclared work from the construction industry.
Applies to all builders
The person who orders construction services must notify the taxman monthly, per construction site, of the information about the ordered construction services, if the total amount of the order exceeds 15 euros. The obligation does not only apply to companies operating in the construction industry, but equally to, for example, municipalities and housing associations.
Individuals must also declare the contract sums and salaries they paid before the final examination. The information must be provided whenever the work requires a building permit, regardless of the size of the contract.
The main contractor or, in its absence, the developer must, on the other hand, notify the taxman monthly of the information on all persons who worked on the joint construction site. Correspondingly, every subcontractor must inform the main contractor of the information he needs.
The first announcement arrived on September 5.9.
The information must be given to the Tax Administration by the fifth day of the second month following the target month. The first notifications from July 2014 must therefore be with the Tax Administration by September 5.9.2014, XNUMX at the latest. The information must be provided electronically.
INFRA ry and the rest of the construction industry have themselves been actively involved in shrinking the playing field of dishonest operators for years. In addition, Suomen Tilaajavastuu Oy, owned by key organizations in the industry, has developed the Veronumero.fi service. It is the easiest way to fulfill the notification obligation.