Service Models for Toiminimi and Micro-Oy Clients
A sole trader and a micro limited company should not receive the same accounting package. Build service tiers that give each client the right support while protecting the firm's margin.
A toiminimi and a micro-Oy may have the same owner and turnover, but they do not need the same accounting service. A sole trader is not legally separate from the entrepreneur; an Oy is. That difference affects owner payments, payroll, equity, financial statements and the checks required each month.
One generic “small business” package either overserves the simplest sole trader or underserves the limited company.
The practical split
| Client | Core need | Typical risk |
|---|---|---|
| Simple toiminimi | Clean income and expense records, VAT where relevant, tax-return-ready material | Private and business expenses mixed; annual tax position noticed too late |
| Active toiminimi | Monthly VAT, cash visibility, advance-tax follow-up and more advice | Package too light as transaction volume grows |
| One-person micro-Oy | Double-entry books, owner salary, VAT, balance sheet and year-end | Owner and company money treated as interchangeable |
| Growing micro-Oy | Payroll, ledgers, reporting, financing and stronger close | Old starter package no longer covers the work |
Service model for a toiminimi
The lightest tier can include a defined transaction volume, one material channel, bookkeeping at an agreed rhythm, VAT when applicable and an annual business tax return priced either separately or into the monthly fee.
The onboarding instruction should explain:
- which costs can be submitted normally
- how to report a business cost paid personally
- how a private purchase from the business account is marked
- when VAT material must be complete
- whether advance-tax monitoring is included
- whether the annual return is included
A very small non-VAT business may not need a heavy monthly process, but its material should still be kept current enough to understand profit and tax.
Service model for a micro-Oy
An Oy package needs a more formal monthly close. It should state how owner salary, reimbursements, benefits, loans and dividends are handled; which balance-sheet accounts are reconciled; what monthly report the owner receives; and how financial statements and the corporate tax return are priced.
The owner must keep personal and company payments separate, submit payroll changes by the cut-off and provide contracts for loans, leases and large purchases. The firm should flag unclear owner events rather than guessing.
Three useful tiers
- Essential: low volume, one delivery channel, routine bookkeeping and statutory filings appropriate to the legal form.
- Monthly control: more volume, monthly close, active missing-document workflow and a clear management report.
- Growth: payroll, integrations, cash and balance-sheet review, faster support and separately defined advisory work.
Each tier should tell the client what to provide, the deadline, what the firm does, what the client receives and when an additional charge applies.
Material and responsibilities
A toiminimi client marks private spending, personally paid costs and relevant sales information. A micro-Oy client must additionally separate owner and company cash, coordinate all card users, submit payroll and reimbursement data and report contracts and funding events.
The accounting firm checks entries and VAT, reconciles agreed balances, files included reports and asks for missing facts. Automation can propose routine handling, but an accountant approves exceptions.
Pricing and additional work
Include a volume band and normal communication. Define additional work such as:
- late or repeatedly missing material
- payroll above the included number
- foreign trade and unusual VAT
- old-period corrections
- loans, dividends and ownership changes
- budgets, funding reports and tax planning
Do not hide advice inside every package. Say what routine guidance means and quote significant advisory assignments separately.
When the client moves to the Oy model
Even before a legal-form change, a sole trader may need a heavier service when transactions increase, several people or cards are involved, an employee is hired, foreign trade starts, cash and tax planning become material or the owner needs monthly management reporting.
If the business actually incorporates, onboarding should address opening balances, transferred assets and liabilities, new bank and invoice details, payroll status and the separate tax obligations of the Oy.
First 30 days
- Days 1–5: classify the client by legal form, volume and risk.
- Days 6–10: agree the material routes and deadlines.
- Days 11–15: write service limits and annual-work pricing.
- Days 16–20: process the first documents and owner transactions.
- Days 21–30: close, report and adjust the tier if reality differs from the estimate.
Tulos.ai supports shared document intake, missing-evidence requests, account and VAT proposals and close status for both legal forms. The workflow can be standardised without pretending that a toiminimi and an Oy are the same client.
Summary
Segment by legal form and actual work. Give the sole trader a light but current process; give the micro-Oy a controlled close and explicit owner-transaction rules. Clear tiers improve the client experience and prevent a small monthly fee from absorbing unlimited exceptions.
