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:class="{ open : isVisibleMenu(2) }"> <mobile-menu-language :languages="[{"Name":"fi","DisplayName":"Suomeksi (FI)","Url":"/tietoa-verohallinnosta/yhteystiedot-ja-asiointi/käsittelyajat/","Selected":true},{"Name":"sv","DisplayName":"På svenska (SV)","Url":"/sv/skatteforvaltningen/kontakta-oss/handläggningstider/","Selected":false},{"Name":"en","DisplayName":"In English (EN)","Url":"/en/About-us/contact-us/processing-times-for-returns-and-applications/","Selected":false},{"Name":"en","DisplayName":"Other languages","Url":"/other_language/","Selected":false}]" :show-only-language-code-in-toggle="true" :show-only-language-nominative-in-toggle="false" :show-alternate-icon="true" :set-visible-menu="setVisibleMenu" :parent-is-visible="isVisibleMenu(2)"> </mobile-menu-language> </li> <li class="header-mobile-menu__list-item" :class="{ open : isVisibleMenu(3) }"> <mobile-menu-my-tax :set-visible-menu="setVisibleMenu" :parent-is-visible="isVisibleMenu(3)" instruction-url="/tietoa-verohallinnosta/yhteystiedot-ja-asiointi/asioi-verkossa/tietoa-omaverosta/" my-tax-url="https://omavero.vero.fi/" notice-content-area=""> </mobile-menu-my-tax> </li> </ul> </header-mobile-vero-fi> </div> </div> </header> <main id="content-container" class="vero-v1"> <div class="menu-main__overlay" id="menu_main_overlay" style="display: none"></div> <div class="container"> <div class="row content-wrapper"> <div lang="fi" class="col-md-9 content-main" id="content-main"> <div class="breadcrumb-wrapper-vero-v2"> <nav class="menu-breadcrumbs" aria-label="Murupolku"> <div class="container"> <ol> <li> <a href="/tietoa-verohallinnosta/">Verohallinto</a> </li> <li> <a href="/tietoa-verohallinnosta/yhteystiedot-ja-asiointi/">Yhteystiedot ja asiointi</a> </li> <li>Käsittelyajat</li> </ol> </div> </nav> </div> <article> <h1 id="main-title" class="main-title">Ilmoitusten ja hakemusten käsittelyajat</h1> <div class="contentarea-top"></div> <div class="main-body"><p>Käsittelyajalla tarkoitetaan aikaa, joka alkaa ilmoituksen tai hakemuksen saapumisesta Verohallintoon. Käsittelyaikaan vaikuttaa olennaisesti se, joudummeko kysymään sinulta lisätietoja ilmoitukseesi tai hakemukseesi liittyen.</p> <h2>Käsittelytilanteen seuranta OmaVerossa</h2> <p>Voit seurata joidenkin veroilmoitusten ja hakemusten käsittelyn vaiheita OmaVerossa. Lue tarkemmat ohjeet: <a href="/tietoa-verohallinnosta/yhteystiedot-ja-asiointi/k%C3%A4sittelyajat/k%C3%A4sittelytilanteen-vaiheet-omaverossa/">Käsittelytilanteen vaiheet OmaVerossa </a></p> <h2>Käsittelyaikaennuste</h2> <p>Käsittelyaikaennuste on tämänhetkinen arvio ilmoituksen tai hakemuksen keskimääräisestä käsittelyajasta.</p></div> <div class="contentarea-main"><div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Arvonlisäverotus </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>Arvonlisäveroilmoitus: 1 viikko</li> <li>Lisäselvittelyä vaativat tapaukset: 8 viikkoa</li> <li>Kirjallinen ohjaus: 8 viikkoa</li> </ul> <p> </p> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Autoverotus </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>Ajoneuvokohtainen autoveroilmoitus: 2–4 viikkoa. <span class="ui-provider ec chw brd chx chy chz cia cib cic cid cie cif cig cih cii cij cik cil cim cin cio cip ciq cir cis cit ciu civ ciw cix ciy ciz cja cjb cjc" dir="ltr">Jos ajoneuvolle pitää määrittää verotusarvo manuaalisesti, käsittelyaika voi pidentyä useilla viikoilla.</span></li> <li>Etukäteen tehtävä hakemus oikeudesta autoveron palautukseen vamman perusteella ja hakemus autoveron palauttamiseksi vamman perusteella: 4–8 viikkoa. </li> <li>Hakemus autoveron palautuksesta: 4–8 viikkoa. <span class="ui-provider ec chw brd chx chy chz cia cib cic cid cie cif cig cih cii cij cik cil cim cin cio cip ciq cir cis cit ciu civ ciw cix ciy ciz cja cjb cjc" dir="ltr">Jos ajoneuvolle pitää määrittää verotusarvo manuaalisesti, käsittelyaika voi pidentyä useilla viikoilla.</span></li> <li>Hakemus vakituisesta asuinpaikasta ja hakemus autoverottoman käytön enimmäisajan pidentämisestä: 1–3 viikkoa</li> <li>Ilmoitus ajoneuvon verottomasta käytöstä (muu erityinen käyttötarkoitus): 1–2 viikkoa</li> <li>Rekisteröinti autoveroilmoittajaksi: 4–8 viikkoa</li> </ul> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Ennakkoratkaisut </h2> <p>Ennakkoratkaisujen käsittelyssä on tällä hetkellä ruuhkaa. Käsittelyaikaennuste on 8–11 viikkoa. Voit myös tarkistaa lähettämäsi ennakkoratkaisun käsittelyajan OmaVerosta.</p> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Hakemusasiat </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>Tappioiden poikkeuslupahakemus: 4 viikkoa</li> <li>Varainsiirtoveron palautushakemus: henkilöasiakkaat 6–8 kk, yhteisöt 12–18 kk</li> <li>Varainsiirtovero, Lausuntopyyntö lainhuutoa ja kirjaamista varten: henkilöasiakkaat ja yhteisöt 1 kk</li> <li>Hakemus maksun tai palautuksen käytön korjaamiseksi 1–2 kuukautta</li> <li>Hakemus verosta vapauttamisesta 2–4 kuukautta</li> <li>Hakemus viivästyskoron perimättä jättämisestä 1–4 kuukautta</li> </ul> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Lahjaverotus </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>Lahjaveropäätös: 2–8 kuukautta – joissakin tapauksissa voit saada päätöksen muutamassa päivässä tai viikossa</li> <li>Ennakkoratkaisu: 8 viikkoa</li> </ul> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Lähdeveron palautukset, Lähdeveron määräämiset, Ennakonpidätyksen palautukset (henkilöasiakkaat) </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>6–12 kuukautta</li> </ul> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Maksujärjestelypyyntö </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>1 viikko</li> </ul> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Oikaisuvaatimukset </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>Tuloverotus, henkilöasiakkaat: 80 % alle 10 kuukautta </li> <li>Tuloverotus, yhteisöasiakkaat: 90 % alle 10 kuukautta </li> <li>Kiinteistöverotus: 90 % alle 12 kuukautta </li> <li>Perintö- ja lahjaverotus: 80 % alle 6 kuukautta</li> <li>Arvonlisävero: 75 % alle 12 kuukautta</li> <li>Työnantajasuoritukset: 90 % alle 12 kuukautta</li> <li>Rekisteröinti: 80 % alle 2 kuukautta</li> <li>Valmisteverot: 90 % alle 10 kuukautta</li> <li>Varainsiirtovero: 90 % alle 10 kuukautta</li> <li>Lähdevero: 60 % alle 10 kuukautta</li> <li>Autoverotus: 90 % alle 8 kuukautta</li> <li>Myöhästymismaksut: 90 % alle 10 kuukautta</li> </ul> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Perintöverotus </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>Perintöverotuspäätös: 6–12 kuukautta</li> <li>Ennakkoratkaisu: 8 viikkoa</li> </ul> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Rekisteröinti </h2> <p>Jos yrityksellä on jo Y-tunnus, voit ilmoittaa yrityksen Verohallinnon rekistereihin tai hakeutua niistä pois OmaVerossa.</p> <p>OmaVerossa voit myös perustaa yrityksen ja saada y-tunnuksen, jos yritystä ei tarvitse rekisteröidä kaupparekisteriin. Osakeyhtiöt ja muut yhteisöt tulee aina rekisteröidä kaupparekisteriin, joten ne tulee perustaa Yritys- ja yhteisöjärjestelmässä (YTJ).</p> <p>Jos teet rekisteröinnin YTJ:ssä, antamasi ilmoitus käsitellään ensin Patentti- ja Rekisterihallituksessa. Tämän jälkeen ilmoitus saapuu Verohallinnon käsittelyyn.</p> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>Rekisteröinti ja muutokset OmaVerossa: 3 viikkoa</li> <li>Käsittelyaikaennuste sisältää PRH:n käsittelyajan</li> </ul> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Tuloverotus, henkilöasiakkaat </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>Verokortit: 1–3 päivää OmaVero-palvelussa, 1–2 viikkoa paperilomakkeella</li> <li>Ennakkoveron muuttaminen: 1–3 päivää OmaVero-palvelussa, 1–2 viikkoa paperilomakkeella</li> </ul> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Tuloverotus, Liikkeen- ja ammatinharjoittajat (toiminimet), ay, ky </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>Verokortit: 1–3 päivää OmaVerossa, 1–2 viikkoa paperilomakkeella</li> <li>Ennakkoveron muuttaminen: 1–3 päivää OmaVerossa, 1–2 viikkoa paperilomakkeella</li> <li>Ennakkoratkaisu: 6 viikkoa</li> </ul> </div> </div><div class="block textboxblock "> <div class="text-box-block " > <h2 class="text-box-block__heading"> Tuloverotus, yhteisöt </h2> <p><strong>Käsittelyaikaennuste</strong></p> <ul> <li>Ennakkoverohakemus: 1–2 päivää OmaVerossa</li> </ul> </div> </div></div></div> <div class="main-body"></div> <div class="contentarea-bottom"></div> <div class="page-link-lists"> </div> <div class="child-page-link-list "> <h2 class="child-page-link-list__heading">Käsittelyajat — muut sivut</h2> <ul> <li> <a href="/tietoa-verohallinnosta/yhteystiedot-ja-asiointi/käsittelyajat/käsittelytilanteen-vaiheet-omaverossa/">Käsittelytilanteen vaiheet OmaVerossa</a> </li> </ul> </div> <div id="MRS"></div> <div class="page-modified"> Sivu on viimeksi päivitetty 17.11.2024 </div> </article> </div> <aside class="col-md-3 content-aside hidden-sm hidden-xs"> <nav class="menu-sub" id="menu-sub" aria-label="Sivunavigaatio"> <h2 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