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 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 practical guide to toiminimi bookkeeping in 2026: single or double entry, the Finnish VAT threshold and rates, deductible expenses, the business tax return and software choice.

A clear 2026 guide to sole-trader (toiminimi) taxation in Finland: pre-tax (ennakkovero), the earned-income vs. capital-income split, the 5% entrepreneur's deduction, key deductible expenses and the most common mistakes.