{"id":193523,"date":"2025-01-21T09:47:11","date_gmt":"2025-01-21T08:47:11","guid":{"rendered":"https:\/\/arlettipartners.com\/le-numero-fiscal-en-finlande-et-la-carte-valtti\/"},"modified":"2026-10-23T09:54:36","modified_gmt":"2026-10-23T07:54:36","slug":"le-numero-fiscal-en-finlande-et-la-carte-valtti","status":"publish","type":"post","link":"https:\/\/arlettipartners.com\/fr\/le-numero-fiscal-en-finlande-et-la-carte-valtti\/","title":{"rendered":"Le Num\u00e9ro Fiscal en Finlande et la Carte Valtti"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Les entreprises et les travailleurs ind\u00e9pendants intervenant sur des chantiers de construction ou des chantiers navals en Finlande doivent obtenir un <strong>num\u00e9ro fiscal finlandais<\/strong> (Finnish Tax Number) et une <strong>carte d\u2019identification professionnelle<\/strong> (Valtti Card) afin d\u2019\u00eatre autoris\u00e9s \u00e0 acc\u00e9der au lieu de travail.<\/p>\n\n<p class=\"wp-block-paragraph\">Dans cet article, nous analyserons les obligations suppl\u00e9mentaires applicables aux entreprises et aux travailleurs exer\u00e7ant leurs activit\u00e9s sur ces types de chantiers en Finlande.<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Pour plus d\u2019informations sur l\u2019ensemble des obligations applicables, consultez notre article consacr\u00e9 au <a href=\"https:\/\/arlettipartners.com\/fr\/detachement-de-travailleurs-en-finlande\/?utm_source=chatgpt.com\">d\u00e9tachement de travailleurs en Finlande<\/a>.<\/p>\n<\/blockquote>\n\n<h2 class=\"wp-block-heading\" id=\"h-the-construction-site-shipyards-in-finland\">Les chantiers de construction et les chantiers navals en Finlande<\/h2>\n\n<p class=\"wp-block-paragraph\">En Finlande, la d\u00e9finition et la classification des chantiers de construction sont r\u00e9gies par l\u2019<a href=\"https:\/\/natlex.ilo.org\/dyn\/natlex2\/r\/natlex\/fe\/details?p3_isn=87425&amp;utm_source=chatgpt.com\">article 1 du d\u00e9cret relatif \u00e0 la s\u00e9curit\u00e9 des travaux de construction 205\/2009<\/a> (asetus rakennusty\u00f6n turvallisuudesta, 205\/2009).<\/p>\n\n<p class=\"wp-block-paragraph\">Selon ce d\u00e9cret, un <strong>chantier de construction<\/strong> peut comprendre :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Les travaux de construction de nouveaux b\u00e2timents ;<\/li>\n\n\n\n<li>Les travaux d\u2019entretien ou de r\u00e9novation de b\u00e2timents ou d\u2019autres types de structures (y compris en mer) ;<\/li>\n\n\n\n<li>Les travaux d\u2019installation, de d\u00e9molition, de g\u00e9nie civil et de conception de b\u00e2timents.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">En outre, le d\u00e9cret s\u2019applique \u00e9galement aux travaux pr\u00e9paratoires et de planification li\u00e9s aux activit\u00e9s susmentionn\u00e9es.<\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019article 52c de la <a href=\"https:\/\/natlex.ilo.org\/dyn\/natlex2\/natlex2\/files\/download\/62320\/FIN62320%20English.pdf?utm_source=chatgpt.com\">loi sur la s\u00e9curit\u00e9 et la sant\u00e9 au travail (Occupational Safety and Health Act)<\/a> d\u00e9finit la notion de<strong> chantier naval.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Un chantier naval constitue un lieu de travail partag\u00e9 destin\u00e9 :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u00c0 la r\u00e9paration ou \u00e0 la construction de navires marchands ;<\/li>\n\n\n\n<li>\u00c0 la r\u00e9paration ou \u00e0 la construction de navires utilis\u00e9s par les autorit\u00e9s publiques ;<\/li>\n\n\n\n<li>\u00c0 la r\u00e9paration ou \u00e0 la construction de navires de plus de 24 m\u00e8tres de longueur.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">L\u2019article 49 de cette m\u00eame loi pr\u00e9cise la notion de<strong> lieu de travail partag\u00e9.<\/strong> Il s\u2019agit d\u2019un lieu de travail plac\u00e9 sous la responsabilit\u00e9 d\u2019un employeur principal, dans lequel d\u2019autres entreprises ou travailleurs ind\u00e9pendants exercent leurs activit\u00e9s simultan\u00e9ment ou successivement. Cette situation peut avoir des cons\u00e9quences sur la sant\u00e9 et la s\u00e9curit\u00e9 des travailleurs appartenant \u00e0 diff\u00e9rentes entreprises.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-the-finnish-tax-number\">Le num\u00e9ro fiscal finlandais (Finnish Tax Number)<\/h2>\n\n<p class=\"wp-block-paragraph\">En cas de prestation transnationale de services sur l\u2019un des deux types de chantiers mentionn\u00e9s, le d\u00e9p\u00f4t de la <a href=\"https:\/\/arlettipartners.com\/fr\/declaration-de-detachement\/?utm_source=chatgpt.com\">d\u00e9claration de d\u00e9tachement<\/a>, la d\u00e9signation d\u2019un repr\u00e9sentant sur place, la d\u00e9tention du <a href=\"https:\/\/arlettipartners.com\/fr\/formulaire-a1-travailleurs-detaches\/?utm_source=chatgpt.com\">certificat A1<\/a> ainsi que le respect des conditions de travail, de s\u00e9curit\u00e9 et de r\u00e9mun\u00e9ration applicables ne suffisent pas \u00e0 garantir la conformit\u00e9 avec la r\u00e9glementation locale.<\/p>\n\n<p class=\"wp-block-paragraph\">En effet, les travailleurs doivent \u00e9galement \u00eatre titulaires d\u2019une <strong>carte d\u2019identification professionnelle<\/strong> (Valtti Card) et d\u2019un <strong>num\u00e9ro fiscal finlandais<\/strong>. Cette obligation a \u00e9t\u00e9 instaur\u00e9e sp\u00e9cifiquement pour lutter contre le travail dissimul\u00e9 ou non d\u00e9clar\u00e9. Elle joue \u00e9galement un r\u00f4le essentiel dans le contr\u00f4le du personnel pr\u00e9sent sur les chantiers de construction et les chantiers navals, ainsi que dans la v\u00e9rification du respect des obligations fiscales des travailleurs.<\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019obligation de s\u2019inscrire aux registres fiscaux finlandais et de poss\u00e9der un num\u00e9ro fiscal finlandais est entr\u00e9e en vigueur le 1er juillet 2022. Cette exigence d\u00e9coule de la <a href=\"https:\/\/www.finlex.fi\/fi\/laki\/alkup\/2021\/20210473?utm_source=chatgpt.com\">loi 473\/2021 relative au num\u00e9ro fiscal et au registre des num\u00e9ros fiscaux (Laki veronumerosta ja veronumerorekisterist\u00e4)<\/a>. Elle harmonise \u00e9galement les obligations pr\u00e9vues par la loi sur la s\u00e9curit\u00e9 et la sant\u00e9 au travail.<\/p>\n\n<p class=\"wp-block-paragraph\">Le <strong>num\u00e9ro fiscal<\/strong> (Tax Number) est un code \u00e0 12 chiffres attribu\u00e9 aux citoyens finlandais, parall\u00e8lement \u00e0 leur identifiant fiscal (Tax ID).<\/p>\n\n<p class=\"wp-block-paragraph\">Les personnes ne r\u00e9sidant pas en Finlande doivent, quant \u00e0 elles, pr\u00e9senter une demande aupr\u00e8s de l\u2019administration fiscale finlandaise afin d\u2019obtenir ces deux identifiants.<br\/><br\/>La <strong>proc\u00e9dure de demande<\/strong> doit \u00eatre effectu\u00e9e en personne par le demandeur, qui doit remettre les formulaires appropri\u00e9s contenant les informations suivantes :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Les donn\u00e9es personnelles du demandeur ;<\/li>\n\n\n\n<li>Les informations relatives \u00e0 sa r\u00e9mun\u00e9ration ;<\/li>\n\n\n\n<li>Les informations concernant l\u2019activit\u00e9 professionnelle exerc\u00e9e en Finlande ;<\/li>\n\n\n\n<li>Les informations relatives \u00e0 la dur\u00e9e de l\u2019activit\u00e9 en Finlande.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">L\u2019administration fiscale transmet par courrier \u00e9lectronique l\u2019identifiant fiscal, comprenant \u00e9galement le num\u00e9ro fiscal, quelques jours apr\u00e8s le rendez-vous.&#13;\n&#13;\nLes d\u00e9lais pouvant varier, il est n\u00e9cessaire de prendre rendez-vous suffisamment \u00e0 l\u2019avance par rapport \u00e0 la date pr\u00e9vue de d\u00e9but de l\u2019activit\u00e9 professionnelle.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-the-valtti-card-and-posting-notification\">La Valtti Card et la d\u00e9claration de d\u00e9tachement<\/h2>\n\n<p class=\"wp-block-paragraph\">Une fois que le salari\u00e9 ou le travailleur ind\u00e9pendant a re\u00e7u son <strong>identifiant fiscal<\/strong> (Tax ID), qui contient \u00e9galement les informations relatives \u00e0 son num\u00e9ro fiscal, il doit demander la d\u00e9livrance de la <strong>carte d\u2019identification professionnelle<\/strong> (Valtti Card) afin de pouvoir acc\u00e9der au lieu de travail.<\/p>\n\n<p class=\"wp-block-paragraph\">Conform\u00e9ment aux dispositions des articles 52a et 52c de la loi sur la s\u00e9curit\u00e9 et la sant\u00e9 au travail, cette carte doit comporter les informations suivantes :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Le nom complet du travailleur ;<\/li>\n\n\n\n<li>Une photographie du travailleur ;<\/li>\n\n\n\n<li>Le nom de l\u2019employeur (pour les salari\u00e9s) ;<\/li>\n\n\n\n<li>Le num\u00e9ro fiscal finlandais ;<\/li>\n\n\n\n<li>Le statut du travailleur (salari\u00e9 ou ind\u00e9pendant).<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">La Valtti Card au format physique est envoy\u00e9e \u00e0 l\u2019adresse indiqu\u00e9e lors de la proc\u00e9dure de demande. Toutefois, une attestation provisoire au format PDF est imm\u00e9diatement disponible.<\/p>\n\n<p class=\"wp-block-paragraph\">Une fois le document obtenu et apr\u00e8s avoir effectu\u00e9 la d\u00e9claration de prestation transnationale de services sur le portail national finlandais, dans laquelle il est \u00e9galement n\u00e9cessaire d\u2019indiquer le num\u00e9ro fiscal du salari\u00e9, le travailleur peut acc\u00e9der au chantier.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-additional-reporting-obligations\">Obligations suppl\u00e9mentaires de d\u00e9claration<\/h2>\n\n<p class=\"wp-block-paragraph\">Outre les obligations d\u00e9crites pr\u00e9c\u00e9demment, le donneur d\u2019ordre des travaux de construction doit transmettre un <strong>rapport mensuel<\/strong> concernant les travaux r\u00e9alis\u00e9s sur le chantier, au plus tard le 5 du mois suivant celui au cours duquel les travaux faisant l\u2019objet de la d\u00e9claration ont \u00e9t\u00e9 effectu\u00e9s.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Les articles 15b, 15c et 15d de la loi relative aux proc\u00e9dures d\u2019\u00e9valuation<\/strong> (Act on Assessment Procedures) introduisent l\u2019obligation de d\u00e9claration applicable aux chantiers de construction.<br\/><br\/>Cette obligation a \u00e9t\u00e9 instaur\u00e9e principalement \u00e0 des fins de contr\u00f4le fiscal des diff\u00e9rents intervenants et de lutte contre le travail non d\u00e9clar\u00e9.<\/p>\n\n<p class=\"wp-block-paragraph\">Le donneur d\u2019ordre des travaux de construction doit <strong>communiquer aux autorit\u00e9s comp\u00e9tentes<\/strong> les informations relatives aux entreprises prestataires dans les cas suivants :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>L\u2019entreprise sous-traitante a fourni au donneur d\u2019ordre une prestation de construction (\u00a7 31.3.1 de la loi sur la TVA) ;<\/li>\n\n\n\n<li>Le sous-traitant a proc\u00e9d\u00e9 au montage ou au d\u00e9montage d\u2019\u00e9chafaudages en pr\u00e9paration de travaux de construction ;<\/li>\n\n\n\n<li>Le sous-traitant a mis du personnel \u00e0 disposition pour l\u2019ex\u00e9cution des types de travaux susmentionn\u00e9s.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">C\u2019est pourquoi le donneur d\u2019ordre doit d\u00e9clarer les activit\u00e9s r\u00e9alis\u00e9es par ses sous-traitants.<\/p>\n\n<p class=\"wp-block-paragraph\">En pr\u00e9sence d\u2019une<strong> cha\u00eene de sous-traitance<\/strong>, chaque entreprise faisant elle-m\u00eame appel \u00e0 des sous-traitants doit d\u00e9clarer les activit\u00e9s r\u00e9alis\u00e9es par ces derniers.<\/p>\n\n<p class=\"wp-block-paragraph\">Les activit\u00e9s de conception et de supervision des travaux sont exempt\u00e9es de cette obligation d\u00e9clarative, sauf lorsqu\u2019elles sont r\u00e9alis\u00e9es par une entreprise fournissant \u00e9galement d\u2019autres services de construction soumis \u00e0 cette m\u00eame obligation.<\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019entrepreneur doit transmettre le rapport ou contacter directement l\u2019administration fiscale finlandaise afin de communiquer les<strong> informations suivantes<\/strong> :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Les informations g\u00e9n\u00e9rales relatives au sous-traitant ;<\/li>\n\n\n\n<li>Les informations concernant le chantier de construction ;<\/li>\n\n\n\n<li>Les informations relatives au donneur d\u2019ordre et \u00e0 la personne de contact comp\u00e9tente ;<\/li>\n\n\n\n<li>La valeur du contrat, exprim\u00e9e en euros, pour chaque d\u00e9claration mensuelle ;<\/li>\n\n\n\n<li>La dur\u00e9e du contrat ;<\/li>\n\n\n\n<li>La cat\u00e9gorie ou le type de contrat ou d\u2019accord conclu entre les parties ;<\/li>\n\n\n\n<li>L\u2019applicabilit\u00e9 ou la non-applicabilit\u00e9 du m\u00e9canisme d\u2019autoliquidation de la TVA (reverse charge).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>En Finlande, il est essentiel de se conformer aux r\u00e9glementations en mati\u00e8re de construction et de construction navale. Dans ce contexte, le num\u00e9ro fiscal finlandais et la carte Valtti jouent un r\u00f4le crucial.<\/p>\n","protected":false},"author":46,"featured_media":186006,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wpai_generated_summary":"","footnotes":""},"categories":[1651],"tags":[],"country":[1561],"container":[6614],"service":[6711],"tag-di-competenza":[5609],"class_list":["post-193523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administrative-fulfilments","country-finlande","container-global-mobility-services","service-protection-of-health-and-safety-at-work-in-the-eu-eng","tag-di-competenza-team-posting-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.7 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Le Num\u00e9ro Fiscal en Finlande et la Carte Valtti - Arletti Partners<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les obligations li\u00e9es au d\u00e9tachement en Finlande, y les modalit\u00e9s d&#039;obtention d&#039;une carte Valtti et d&#039;un num\u00e9ro d&#039;identification fiscale.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arlettipartners.com\/fr\/le-numero-fiscal-en-finlande-et-la-carte-valtti\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le Num\u00e9ro Fiscal en Finlande et la Carte Valtti\" \/>\n<meta property=\"og:description\" content=\"En Finlande, il est essentiel de se conformer aux r\u00e9glementations en mati\u00e8re de construction et de construction navale. 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