Reporting construction-sector details / Employees

Transcription

1 Finnish Tax Adminisraion 3 Ocober 2014 A76/200/2013 Version 1.2H Reporing consrucion-secor deails / Employees Specificaions of daa records VSRAKYHT and VSTYONTE

2 Finnish Tax Adminisraion Specificaion of daa records 2 (18) Table of conens 1 INTRODUCTION Geing sared Sauory insrucions Daa elemens marked 'mandaory' and 'condiional' THE E-FILED REORT ON EMLOYEE DETAILS MAKING CORRECTIONS SECIAL INSTRUCTIONS The name-value pair forma Facs abou checking rules and formas DESCRITIONS OF THE FILINGS Filer idenificaion secion (filer-specific) Descripion of he employee deails secion CONTACT DETAILS FOR TECHNICAL QUESTIONS... 16

3 Finnish Tax Adminisraion Specificaion of daa records 3 (18) 1 Inroducion 1.1 Geing sared The new obligaion o repor conracs and conracors is in force from 1 July 2014 onwards, and i concerns he paries who purchase consrucion services or are oherwise in he buying end of he conracs. Accordingly, reporing is required for he firs ime for July The main conracor (someimes referred o as he rojec supervisor) mus repor he informaion on employees, including heir own employees, he employees of oher conracors, and any independen, self-employed individual conracors and leased employees working on he building sie. Repors mus be sen o he Tax Adminisraion every monh, specifically for each building sie, wih he main conracor (he rojec supervisor) being he only one responsible for filing a he sie. To send us more han one repors is accepable, if all employee informaion canno be colleced ino one single repor. I is also accepable o include employee informaion from several employers in one repor. Monhly, sie-specific reporing is required. Repors are e-filed. The deadline is he fifh day of he second monh afer he reporing monh. In his way, repors mus be filed by 5 Sepember in order o give he required deails for July. 1.2 Sauory insrucions We have issued an official guidance daed 1 July 2013, "Informaion-reporing requiremen in he consrucion secor" Rakenamiseen liiyvä iedonanovelvollisuus (Dnro A73/200/2013) wih a deailed descripion of he procedures involved. Use he ISO (Lain 1) characer se. If you mus ener correcions (a 'K' ype of filing) or delee a previously filed repor (a 'D' ype of filing) you mus send i via he same e-filing channel as you sen he original repor. 1.3 Daa elemens marked 'mandaory' and 'condiional' Specific daa elemens in he repor are be marked '' for mandaory, 'V' for volunary or '' for condiional i.e. "mandaory in cerain ses of circumsances". Such ses of circumsances occur as a resul of he value of anoher daa elemen, or as a resul of a cerain summing-up of values. 2 The e-filed repor on employee deails Two flows of informaion are required in he e-filed repor: 1. Idenificaion of he filer VSRAKYHT 2. Deails on he conracs made VSTYONTE. Accordingly, he filing mus include he VSRAKYHT daa se once (in he beginning) and one or more han one VSTYONTE daa ses, assuming ha he filing represens he basic ype '' or is a correcion o a previous filing i.e. ype 'K'. When he ype of filing is D delee, here is no need o include he VSTYONTE daa se. You should give separae filings for each sie in separae VSTYONTE daa ses. If leased employees work on he sie, you mus repor hem separaely for each employer (leasing corporaion) using separae VSTYONTE daa ses.

4 Finnish Tax Adminisraion Specificaion of daa records 4 (18) One filing may conain reporing from one filer, and one reporing monh, and employee deails from more han one sies. I is required ha a filing represen a specific filing ype: Type '' basic, Type 'K' correcions or Type 'D' deleion of a previous filing. 3 Making correcions When giving he repor for a monh, he firs permissible repor ype is he basic repor (he '' ype). Our sofware ackowledges receip and sends back a filing code and records he exac hour of receip. Filing codes for basic-ype filings are differen each monh even hough he filer-developer (and his ongoing building sies) remain he same. You should refer o he filing code if you correc or delee he filing laer. Send a new filing o replace your previous filing if you mus correc i, specify is ype as correcion (he 'K' ype), and refer o he filing code of he original repor. Use correcive filings for he following purposes: 2 Special insrucions To add new deails ha were missing from he basic filing To remove some deails from i, and To correc any erroneous deails. You mus re-ener all he deails ha coninue o be in force, even in he case of a long original filing ha includes deails for more han one building sies wih no errors in hem. No only should he filing code be included bu you mus also re-ener all he required VSRAKYHT and VSTYONTE deails, and follow he mandaory/volunary rules for each daa elemen. Filers are eniled o make correcions reroacively for 12 monhs. Example: You filed your May 2015 repor on 5 July You can make correcions o any errors up o 5 July Informaion may have been erroneous on a correcive filing, oo. This can be correced laer, and every addiional correcion mus include he original filing code, which will remain he same as long as correcive filings coninue o be made (basic filing, firs correcion o i, second correcion ec.). File a deleion ('D') if you have o remove an enire filing. This requires ha you reener he values of he VSRAKYHT daa se elemens (100, 087, 053, 052, 020, 010, 150, 151, 152 and 153). As for he mandaory/volunary elemens of he daa se (010, 150, 151, 152 and 153) you mus include heir values if he rules require i. 2.1 The name-value pair forma Daa elemen 000 (name of he informaion flow) mus always be on he firs line and daa elemen 999 (final code) on he las line. Each line begins wih a hree-digi name. I is followed by a separaor delimier characer and a value. The separaor delimier is always he colon characer (:), which is invariably he fourh posiion of he line. Wrie he value immediaely afer he colon characer. Do no use leading zeros for amouns of money. The values in name-value pairs mus always be characers. Lef-jusify. You canno exceed he maximum limis of characers. However, your records do no always have

5 Finnish Tax Adminisraion Specificaion of daa records 5 (18) o have he maximum number of characers. Do no pad he sar and end of any sring wih blankspace or abulaor characers. Filings may conain parial daa ses. They sar wih he 001 idenifier followed by he quaniy of such daa ses. The end line sars wih 009, followed by an ordinal number as is value. Accordingly, he value of he end line of he las parial daa se is he same ordinal number as is he quaniy of parial daa ses repored. This is he end idenifier of he parial daa ses. The final 999 is mandaory. Ener he consecuive number of he documen as he value of he final 999 line. 2.2 Facs abou checking rules and formas Alphabeic or numeric characers denoe he required formas of daa elemens. In his way, alphabeic characers define he ype of informaion you should give: A alphabeic informaion AN alphanumeric informaion, special characers acceped N numeric informaion, inegers only. Minus signs '-' are permied as he firs characer. The number coming afer an alphabeic characer defines he maximum number of characers. Numeric fields do no accep non-numeric informaion wih he excepion of leading minus signs, '-'. Use inegers when enering amouns of money in euros. Amouns of money may be posiive or negaive. When no informaion is conained (blank lines) he sysem will no ransmi he daa elemen furher. If an amoun of money is defined as mandaory bu you have no given is value, he sysem ransmis i as 'zero'. Auomaed forma check processes make use of he conrol characers of ID codes. The following is a lis of applicable forma check processes: Conrol of Finnish personal ideniy codes Conrol of Finnish Business ID codes Counry codes and home counry names: The requiremens of he ISO3166 sandard apply (counry codes mus consis of 2 characers as in 'DE'). Go o hp:// _elemens.hm o see he ISO3166 sandard codes. Monhs mus be from 01 o 12 Years mus be expressed in 4-digi forma. When informaion is no available or does no have o be filed, he name-value pair forma does no require ha i is included a all. In his way, here may be grea variaion in he lenghs of line srings and he oal numbers of lines in filings. Lines should end in an invisible Line Feed (he LF conrol characer).

6 Finnish Tax Adminisraion Specificaion of daa records 6 (18) 4 Descripions of he filings 4.1 Filer idenificaion secion (filer-specific) Name: Daa elemen Mandaory 000 VSRAKYHT AN8 For insrucions for making correcions and deleions, see secion 3 Making correcions above. 100 Filing ype ermissible values: = Basic, K = Correcion (replaces wha was previously filed) D = Deleion (delees wha was previously filed). 087 Filing code This code is compuer-generaed. The filing channel generaes i for any basic-ype filing. In his way, if your filing is of he basic '' ype, you should leave his field blank. The filing code conains a characer ha indicaes he channel being used: V = Ilmoiin.fi E = Suomi.fi 101 Filing dae and ime Compuer-generaed, forma ddmmyyyyhhmmss Value is compuer-generaed, so you should leave his field blank. 053 Reporing year Wrie he year in 'yyyy' forma, i.e. wrie ) Ener he year when wha you are reporing has occurred. Reporing year canno be a fuure year. 052 Reporing monh Wrie he monh in 'mm' forma, i.e. wrie 06 for June. Ener he monh when wha you are reporing has occurred. Reporing monh canno be a fuure monh. For permissible values, see secion 3 Making correcions above. AN1 AN15 N14 N4 N2 Filer's ID informaion To give your name and Finnish personal or Business ID is he primary way o idenify yourself as he filer. If you have no Finnish ideniy codes you mus give your foreign ID code, specify he ype of code and your counry of residence. 020 Filer's name Developer / builder / pary placing he order / main AN200

7 Finnish Tax Adminisraion Specificaion of daa records 7 (18) Name: Daa elemen Mandaory conracor / subconracor / service recipien wih leased employees working. Regisered business name or las name, firs name(s) as appropriae. 010 Filer's Business ID or Finnish personal ideniy code AN Filer's ID code issued in a foreign counry AN Type of he foreign-issued ID code ermissible values: 1 = VAT number 2 = Trade regisraion number 3 = TIN (foreign axpayer ID code) 4 = Foreign personal ID code 152 Filer's counry of ax residence Counry codes as per ISO3166-1, examples: DE = Germany and SE = Sweden. You can use code XX if you canno find he counry 153 Filer's counry of ax residence This is a mandaory field if you have used XX in he N1 A35 Filer's address in he counry of ax residence The address of he filer eiher in Finland or in foreign counries. If you have no given a Finnish Business ID or personal ideniy code for he filer, hen he sree address or O box, posal code, pos office name and counry code (or name) are mandaory fields. 154 Filer's home address wih is 'c/o' deails V AN Filer's address in he counry of ax residence Wrie he sree address or he O box. 156 Filer's O box in he counry of ax residence Wrie he sree address or he O box. AN100 AN9 157 Filer's posal code in he counry of ax residence AN Filer's pos-office name in he counry of ax residence 159 Counry code of he address counry Counry codes as per ISO3166-1, examples: DE = Germany and SE = Sweden. You can use code XX if you canno find he counry 160 Counry name of he address counry This is a mandaory field if you have used XX in he AN190 A35

8 Finnish Tax Adminisraion Specificaion of daa records 8 (18) Name: Daa elemen Mandaory Name and address of a person o conac The address of he filer's conac person eiher in Finland or in foreign counries. Name and (phone or ) are mandaory informaion. If you have no given a Finnish Business ID or personal ideniy code for he filer, hen he conac person's sree address or O box, posal code, pos office name and counry code (or name) are mandaory fields. 200 Las name of he person o conac Wrie he las name of he agen or oher conac Firs name of he person o conac Wrie he firs name of he agen or oher conac. 202 Telephone of he person o conac Wrie he phone number wih +358 or oher inernaional prefix. Wrie eiher he phone number or he in his field of he person o conac The '@' characer mus be included. Wrie eiher he phone number or he in his field. A100 AN35 AN 'C/o' deails of he person o conac V AN Sree address of he person o conac Wrie he sree address or he O box. 206 O box of he person o conac Wrie he sree address or he O box. AN100 AN9 207 osal code of he person o conac AN os-office name of he person o conac AN Counry code of he person o conac Counry codes as per ISO3166-1, examples: DE = Germany and SE = Sweden. You can use code XX if you canno find he counry 210 Counry name of he person o conac This is a mandaory field if you have used XX in he 999 Final code This is he record number of he filing. Ordinal digi indicaing daa se (such as 999:1, 999.2, 999:3, 999:12573). A35 N8

9 Finnish Tax Adminisraion Specificaion of daa records 9 (18) 4.2 Descripion of he employee deails secion Name: Daa elemen Mandaory 000 VSTYONTE AN8 010 Filer's Business ID or Finnish personal ideniy code AN Filer's ID code issued in a foreign counry AN Type of he foreign-issued ID code ermissible values: 1 = VAT number 2 = Trade regisraion number 3 = TIN (foreign axpayer ID code) 4 = Foreign personal ID code N1 Name and address of a SECIFIC ERSON TO CONTACT a each sie The address of he filer's conac person eiher in Finland or in foreign counries. Name and (phone or ) are mandaory informaion. If you have no given a Finnish Business ID or personal ideniy code for he filer, hen he sie conac person's sree address or O box, posal code, pos office name and counry code (or name) are mandaory fields. 200 Las name of he person o conac Wrie he las name of he agen or oher conac. 201 Firs name of he person o conac Wrie he firs name of he agen or oher conac. 202 Telephone of he person o conac Wrie he phone number wih +358 or oher inernaional prefix. Wrie eiher he phone number or he in his field of he person o conac The '@' characer mus be included. Wrie eiher he phone number or he in his field. 00 A100 AN35 AN 'C/o' deails of he person o conac V AN Sree address of he person o conac Wrie he sree address or he O box. 206 O box of he person o conac Wrie he sree address or he O box. AN100 AN9 207 osal code of he person o conac AN os-office name of he person o conac AN Counry code of he person o conac Counry codes as per ISO3166-1,

10 Finnish Tax Adminisraion Specificaion of daa records 10 (18) Name: Daa elemen examples: DE = Germany and SE = Sweden. You can use code XX if you canno find he counry Mandaory 210 Counry name of he person o conac This is a mandaory field if you have used XX in he A35 Deails on he building sie You mus give a leas one of he following sie deails ha esablish where i is locaed: is ID code ha an exernal service provider has assigned o i, is sie number ha he main conracor or projec supervisor has assigned o i, he sree address or a free-ex descripion of he locaion. We recommend giving boh he ID and/or he number. Do include he posal code and pos office name if you wrie a sree address or oher descripion. 250 Sie ID The ID code assigned by an exernal service provider. AN Sie number The main conracor's or he projec supervisor's sie number ha idenifies he sie where work is being done. AN Sie sree address Sree address = Sree name, house #, enrance, aparmen, secion. AN Free-ex descripion of where he sie is locaed AN Sie posal code AN5 255 os office name AN Sar dae of he sie Wrie he dae in he ddmmyyyy forma. 257 End dae of he sie Wrie he dae in he ddmmyyyy forma. End dae of he work on he sie canno be an earlier dae han he sar dae. V V N8 N8 Filing sie-specific "no aciviy" repors If work is inerruped or sopped, hen he reporing of employer and employee deails is no longer mandaory. However, if any of he deails coninue o be repored you mus follow he mandaory/volunary rules peraining o each daa elemen and field. 258 No aciviy during he reporing monh on specific sies Sae wheher here is no employee informaion o be repored for a specific shared sie. ermissible values: V N1

11 Finnish Tax Adminisraion Specificaion of daa records 11 (18) Name: Daa elemen 1 = Temporary inerrupion, 2 = Ended. Mandaory Employer deails To give he employer's name and Finnish personal or Business ID code is he primary way o idenify hem. If no such ideniy codes are available you mus give heir foreign ID code(s), specify he ype of code and he counry of residence. 500 Name of he employer Regisered business name, or a self-employed individual's las name and firs name(s) as appropriae. 501 Employer's Business ID or Finnish personal ideniy code AN200 AN Employer's foreign-issued ideniy code AN Type of he foreign-issued ID code ermissible values: 1 = VAT number 2 = Trade regisraion number 3 = TIN (foreign axpayer ID code) 4 = Foreign personal ID code 504 Employer's counry of ax residence Counry codes as per ISO3166-1, examples: DE = Germany and SE = Sweden. You can use code XX if you canno find he counry 505 Name of he counry of ax residence This is a mandaory field if you have used XX in he N1 A35 Represenaive or conac person of he employer I is mandaory o repor he name, phone number or of he employer's represenaive or person o conac. If you have no given a Finnish Business ID or personal ideniy code for he employer, hen he sree address or O box, posal code, pos office name and counry code (or name) are mandaory fields. 550 Las name of employer's person o conac or represenaive Wrie he las name of he agen or oher conac. 551 Firs name of employer's person o conac or represenaive Wrie he firs name of he agen or oher conac. 552 Telephone of employer's person o conac or represenaive Wrie he phone number wih +358 or oher inernaional prefix. Wrie eiher he phone number or he in his field. 00 A100 AN35

12 Finnish Tax Adminisraion Specificaion of daa records 12 (18) Name: Daa elemen 553 of employer's person o conac or represenaive The '@' characer mus be included. Wrie eiher he phone number or he in his field. 554 'C/O' deails of he addr. of he conac/represenaive 555 Sree addr. of employer's conac/represenaive Wrie he sree address or he O box. 556 O box of employer's person o conac or represenaive Wrie he sree address or he O box. 557 osal code of employer's person o conac or represenaive 558 os-office name of employer's person o conac or represenaive 559 Counry code of he address of he person o conac or represenaive Counry codes as per ISO3166-1, examples: DE = Germany and SE = Sweden. You can use code XX if you canno find he counry Mandaory V AN70 AN50 AN100 AN9 AN12 AN Counry name of he address This is a mandaory field if you have used XX in he A35 Address of he employer Wrie he address informaion of he employer, eiher in Finland or in foreign counries. If you have no given a Finnish Business ID or personal ideniy code for he employer, hen he sree address or O box, posal code, pos office name and counry code (or name) are mandaory fields. 506 'C/O' deails of he employer's address V AN Sree address of he employer Wrie he sree address or he O box. AN O box of he employer Wrie he sree address or he O box. AN9 509 osal code of he employer AN os-office name of he employer AN Counry of he address of he employer Counry codes as per ISO3166-1, examples: DE = Germany and SE = Sweden. You can use code XX if you canno find he counry

13 Finnish Tax Adminisraion Specificaion of daa records 13 (18) Name: Daa elemen Mandaory 512 Counry name of he employer's address counry This is a mandaory field if you have used XX in he A35 Deails of he service recipien in employee leasing conracs The 'service recipien' is he pary using he services or he work of leased employees whose acual employer is he leasing corporaion wih which he leasing agreemen has been made. Service recipien deails are mandaory if you are reporing leased employees (here should be a separae VSTYONTE filing for his purpose). To give he service recipien's name and Finnish personal or Business ID code is he primary way o idenify hem. If no such ideniy codes are available you mus give heir foreign ID code(s), specify he ype of code and he counry of residence. 600 Name of he service recipien AN Service recipien's Business ID or Finnish personal ideniy code AN Service recipien's foreign-issued ideniy code AN Type of he foreign-issued ID code ermissible values: 1 = VAT number 2 = Trade regisraion number 3 = TIN (foreign axpayer ID code) 4 = Foreign personal ID code 604 Service recipien's counry of ax residence Counry codes as per ISO3166-1, examples: DE = Germany and SE = Sweden. You can use code XX if you canno find he counry 605 Name of he counry of ax residence This is a mandaory field if you have used XX in he N1 A35 Reporing 'no employee informaion from he employer' If you as he filer have no received sufficien employee informaion from he employer, or if you have received incomplee informaion, you mus repor his fac. If all employee informaion is missing, here is no need o include employees' ideniies, addresses, and ypes of employmen conracs. However, if any of he deails coninue o be repored you mus follow he mandaory/volunary rules peraining o each daa elemen and field. 513 No employee informaion received from he employer ermissible values: 1= All employee informaion is missing 2= ar of employee informaion is missing. V N1 Recurring daa se on employee deails, quaniy: 0 - n. If you have repored 'All employee informaion is missing', here is no need o repor employee deails. In his way, if here are no daa ses o repor, you should no give heir sar and end idenifiers a all.

14 Finnish Tax Adminisraion Specificaion of daa records 14 (18) Name: Daa elemen Mandaory 001 Sar of a recurring daa se This daa elemen indicaes he sar of a recurring daa se, and is value mus be he quaniy of daa ses; he daa se mus end in idenifier 009, where he value is an ordinal digi. N8 Employee ideniy To idenify employees, you mus give eiher heir Finnish personal ideniy code and heir counry of ax residence or heir individual Tax Number, dae of birh, name and counry of ax residence. We recommend reporing heir Finnish personal ideniy codes and heir counries. 650 Employee's Finnish personal ideniy code AN Individual Tax Number N Dae of birh Use he ddmmyyyy forma. 653 Las name Spell he names as hey are spelled in he passpor. 654 Firs name Spell he names as hey are spelled in he passpor. 655 hone number Wrie he phone number wih +358 or oher inernaional prefix address The '@' characer mus be included. 657 Counry of ax residence Counry codes as per ISO3166-1, examples: FI = Finland and SE = Sweden. You can use code XX if you canno find he counry 658 Name of he counry of ax residence This is a mandaory field if you have used XX in he V V N8 00 A100 AN35 AN70 A35 Employee's address in he counry of ax residence If you have specified any oher counry bu Finland as he counry of ax residence, hen he employee's sree address or O box, posal code, pos office name and counry code (or name) are mandaory fields. 659 Employee's home address wih is 'c/o' deails V AN Employee's sree address in he counry of ax residence AN Employee's posal code in he counry of ax AN12

15 Finnish Tax Adminisraion Specificaion of daa records 15 (18) Name: Daa elemen residence Mandaory 662 Employee's pos-office name in he counry of ax residence AN Counry code of he address counry Counry codes as per ISO3166-1, examples: DE = Germany and SE = Sweden. You can use code XX if you canno find he counry 664 Counry name of he address counry This is a mandaory field if you have used XX in he A35 Employee's address in Finland If you have specified any oher counry bu Finland as he counry of ax residence, hen he employee's Finnish sree address, posal code, and pos office name are mandaory fields. 665 Employee's home address wih is 'c/o' deails V AN Sree address AN osal code AN5 668 os office name AN30 Deails regarding he employmen conrac If you have specified any oher counry bu Finland as he counry of ax residence, hen i is mandaory o repor wheher he employee has a Cerificae of a osed Employee. 669 Cerificae of a osed Employee (E101, E102 or A1 Cerificae.) ermissible values: 1 = 2 = No. N1 670 Type of employmen conrac ermissible values: 1 = Direc employmen conrac exiss 2 = Leased employee 3 = Independen conracor, self-employed ec. 4 = Trainee worker 5 = Volunary worker. 671 Sar dae of work on he sie Use he ddmmyyyy forma. Wrie a dae ha is eiher he same dae as he esimaed end dae of work or an earlier dae han he esimaed end dae of work. 672 Esimaed end dae of work Use he ddmmyyyy forma. Wrie a dae ha is eiher he same dae as he sar dae of work, or a laer dae. N1 N8 N8

16 Finnish Tax Adminisraion Specificaion of daa records 16 (18) Name: Daa elemen Mandaory 673 Quaniy of days worked Wrie he number of work days wihin his reporing monh. Wrie inegers i.e. full days. 674 Quaniy of hours worked Wrie he number of hours wihin his reporing monh. Wrie inegers i.e. full hours. V V N3 N4 009 End idenifier of he recurring daa se Daa elemen value = an ordinal digi. 999 Final code This is he record number of he filing. Ordinal, consecuive digi indicaing daa se (such as 999:1, 999.2, 999:3, 999:12573). N8 N8 3 CONTACT DETAILS FOR TECHNICAL QUESTIONS Enquiries by iedonsiiro@vero.fi.

17 Finnish Tax Adminisraion Specificaion of daa records 17 (18) ENCLOSURE 1: How o use he name:value forma o se up a repor an example The illusraion below shows how o complee he VSRAKYHT and VSURAKKA (000) filings. There is only one compuer file, bu here are 4 daa ses. Filer's business name is 'Tiedonanovelvollinen plc', his is heir firs repor (ype being 'basic'), covering employee deails from wo separae sies. The filing ha he 'Tiedonanovelvollinen plc' makes is he following: Firs building sie has employee deails for wo employees, and Second building sie has wo leased employees, and Two ordinary employees. Esimerkissä osaieoryhmä on esiey rinnakkain lueavuuden helpoamiseksi. TIEDOSTO: 000:VSRAKYHT 100: 087:V : : :07 020:Filer company plc deails ha concern he filer 010: :Las name of filer's person o conac 201:Firs name of filer's person o conac 202: :1 000:VSTYONTE 010: Filer's ideniy code 200:Las name of person o conac Filer's conac on he building sie (he sie maser) 201:Firs name of person o conac 202: :TA-FI-TIEOY0001-B deails ha concern he sie 251: :Työnanaja Oy deails ha concern he employer 501: :Las name of employer's represenaive 551:Firs name of employer's represenaive 552: :2 Filing includes 2 ses of employee deails 650:xxxxxx-1234 firs employee 657:FI 670:1 671: : :1 999:2 650:xxxxxx-5678 second employee 657:EE 660:Address in Esonia 661: :Tallinn 663:EE 666:Address in Finland 667: :Helsinki 669:1 670:1 671: : :2

18 Finnish Tax Adminisraion Specificaion of daa records 18 (18) 000:VSTYONTE 010: Filer's ideniy code 200:Las name of person o conac --Filer's conac on he building sie 201:Firs name of person o conac 202: :TA-FI-TIEOY0002-B deais ha concern he sie 251: :Leasing Corporaion Oy deails ha concern he leasing corporaion 501: :Las name of leasing corporaion's represenaive 551:Firs name of leasing corporaion's represenaive 552: :Name of he service recipien company 601: :2 --Filing includes 2 ses of leased-employee deails 650:xxxxxx-4321 firs leased employee 657:FI 670:2 671: : :1 999:3 000:VSTYONTE 010: Tiedonanovelvollisen unnusieo 200:Las name of person o conac Filer's conac on he building sie 201:Firs name of person o conac 202: :TA-FI-TIEOY0002-B deails ha concern he sie 251: :Työnanaja Oy deails ha concern he employer 501: :Las name of employer's represenaive 551:Firs name of employer's represenaive 552: :2 Filing includes 2 ses of employee deails 650:xxxxxx-1122 firs employee 657:FI 670:1 671: : :1 999:4 --second leased employee 650:xxxxxx :FI 670:2 671: : :2 650:xxxxxx-3344 second employee 657:FI 670:1 671: : :2