Service limitations of UKKO Light Entrepreneur with business ID

The UKKO Light Entrepreneur with business ID service is suitable for you if:

  • You have a sole proprietorship (toiminimi) or want to establish one.
  • You want to use accounting professionals to support your bookkeeping.
  • Your business is registered in the Prepayment Register.
  • Your business includes only income sources subject to the Business Income Tax Act.
  • Your bookkeeping can be done as single-entry and cash-based.
  • Your business invoices in euros, and income is generated only through invoicing (not via payment terminals or sales reports).
  • You do not engage in activities subject to margin taxation.
  • Your business does not involve agriculture, forestry, or animal breeding (animal training, grooming, walking, and similar services are allowed).
  • You provide the customer due diligence information required by anti-money laundering legislation and keep it up to date.
  • Your accounting period follows the calendar year and ends on December 31.

What restrictions apply to using the service?

Licensed business without permits

The service is not suitable for businesses that require permits but have not obtained the necessary licenses, registrations, or qualifications.

Persons under a business ban

The service cannot be used if the entrepreneur is subject to a business prohibition.

Illegal or non-compliant activity

The service must not be used for illegal activities, activities that violate the terms of service, or otherwise suspicious business.

Business focused outside Finland

The service is not suitable for sole proprietors operating outside Finland or whose business is significantly connected to foreign legislation or taxation.

For example, your business must not include regular imports or goods sales from outside the EU (note that the UK is no longer part of the EU).

Investment activities

The service is not suitable for businesses engaged in stock, real estate, crypto, or other investment activities as part of their operations.

Rental activities

The service cannot be used if the business rents out owned real estate or operates rental activities based on advance payments.

Vehicle in accounting

The service cannot be used if you use your own vehicle (e.g., car, truck, or motorcycle) in your business and more than 50% of the driven kilometers are business-related. Taxi entrepreneurs using their own vehicle are also excluded.

Inventory management

The service cannot be used if your business requires continuous inventory management.

Inactive businesses

Sole proprietorships that do not engage in active business or have no sales invoicing within 12 months lose the right to use the service.

If you’re planning to use this on site: I’d strongly recommend we simplify this into user-first language, because this is currently legally correct but conversion-wise quite heavy.