If you have agreed with a light entrepreneur on the work to be carried out for construction sites and the value of the contract is at least 9,000 euros, you, as the contractor, must obtain customer liability reports from the light contractor.
Fulfilling the clearing obligation with a light entrepreneur does not impose an unreasonable administrative burden on the contractor, nor does it burden the light entrepreneur.
For example, the contractor can ask the light entrepreneur to submit a certificate of tax payment matters by e-mail, which is available in MyTax service. At the same time, a light entrepreneur can freely state in the message field that they do not have a business ID, and therefore tax register entries or a trade register extract are not available. By delivering in this way, the contractor has fulfilled his obligation to report.
The contractor must keep the reports received for two years from the end of the work under the contract.
Note! The invoicing service cannot provide these statements.
You can read more about this on the website of the Finnish Occupational Safety and Health Administration.
You can find UKKO Yrittäjyyspalvelut Oy's customer liability report on our website.