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Finland

Per diem rules​

The Finnish per diem calculation implements statutory duration tiers. Select this rule via Per Diem Setup → Change Calculation Rule → Finland.

Duration tiers​

Trip durationAllowance
Less than 6 hoursNone
6–10 hoursPartial allowance (half rate)
More than 10 hoursFull daily allowance

Duration is calculated based on travel days (24-hour periods), not calendar days. The first and last days of a multi-day trip follow return-day rules to determine whether a partial or full rate applies based on exact departure and arrival times.

Meal and accommodation deductions​

In addition to Breakfast, Lunch, and Dinner deductions, Finnish per diem adjustments support an Accommodation option - tick this on any day where the employer covers accommodation costs to reduce the daily allowance accordingly.

Meal deductions​

Deduction percentages for Breakfast, Lunch, and Dinner are configured in Per Diem Setup. The employee marks which meals were provided on each day of the trip during submission; the system reduces the daily allowance accordingly.

Destination rates​

Country and city-specific rates can be configured in Per Diem → Destination Rates. The system uses a cascading lookup: exact city match → country match → base rate.

KATRE - Finnish tax authority reporting​

KATRE (Kansallinen tulorekisteri) is Finland's national income register. Finnish employers are legally required to report wage-related payments - including mileage allowances and per diem allowances - to the Tax Administration.

TEM generates the required XML submission file automatically from posted reimbursements.

Scope​

IncludedExcluded
Mileage reimbursementsRegular expenses
Per diem allowancesReimbursements processed via File Export (the payroll system reports those)

Only reimbursements processed via Payment Journal or Vendor Export are reported. Vendor Export is supported for KATRE reporting as of v4.3.

You can also include expenses from a specific Posting Group in the KATRE export - useful when certain expense types are subject to statutory reporting alongside mileage and per diems. If you use File Export for mileage or per diems, the payroll provider is responsible for KATRE reporting for those entries.

Prerequisites​

Before running a KATRE export, ensure the following are set:

RequirementWhere to set it
Company Business IDCompany Information (Finnish localization field)
Employee Social Security NumberEmployee card → Social Security No. field

Missing either will produce an error when exporting. The export will name which employees have missing SSNs.

How to run a KATRE export​

  1. In Business Central, go to Pending Reimbursement or Reimbursement Overview
  2. Select the Export for KATRE action
  3. The KATRE Reporting page opens, pre-filtered to the previous calendar month and to entries not yet exported (Payment Journal and Vendor Export only)
  4. Adjust the date range if needed
  5. Click Export Tax Data - TEM generates a WageReport_{timestamp}.xml file and saves it to your downloads folder
  6. Submit the XML file to the KATRE service at the Finnish Tax Administration

Test mode​

Before submitting to production, use Test instead of Export Tax Data. Test mode:

  • Generates the XML with ProductionEnvironment = false
  • Does not stamp entries as exported - you can test repeatedly without consuming your quota
  • The file can be submitted to the KATRE test environment

Preventing double-reporting​

Each reimbursement entry has an internal TaxExportId field. It is blank until a real (non-test) export runs, at which point it is stamped with the export's identifier. The KATRE page filters to TaxExportId = blank, so already-reported entries never appear again. This is automatic - no manual tracking is needed.

To check the export history, look for the KATRE Export History list in Business Central which shows one record per export: export number, date, mileage count, and per diem count.

XML format notes (for integration reference)​

  • Transaction code 311 = mileage allowance
  • Transaction code 331 = per diem
  • Allowance code 3 = domestic per diem, 4 = international per diem
  • Employer identified by Business ID (type 1); employee identified by Social Security Number (type 2)
  • ActionCode = 1 = initial notification (corrections not currently supported in TEM)