Tavara-arpajaiset: tilitysvelvollisuus EN

Account for non-money lottery

The recipient of a non-money lottery permit must make a non-money lottery account. The account shall be issued for the period of the permit granted and shall be issued within five months of the expiry of the permit.

The account is issued to the licensing authority (Police Department or the National Police Board).

The following shall be attached to the account:

  • an explanation of how the proceeds will be used for the purpose specified in the non-money lottery permit, unless the explanation has been provided on an account form
  • a statement of unsold values and the profits accruing to them
  • the non-money lottery protocol for the lottery and its attachments; If several draws have been made in the lottery, the draw record of each draw and their attachments must be attached to the account.
  • statement of unrecovered profits
  • a statement of the values sold and the profits accruing to them
  • proof of lottery tax paid: proof that the tax has actually been paid, if the tax has become due, for example, a receipt or a copy of a bank statement.

It is not necessary to make a separate attachment for each item, but the data can be combined in the same document.

Tavara-arpajaiset -tilitys: käytännön ohjeita EN

Practical instructions for the compiler of the account

These instructions apply to the non-money lottery permit accounts, issued by the Police Board.

The execution of the non-money lottery permit must be made an account within five months of the end of the execution period.

The non-money lottery account must show the following:

  • License number
  • Number of lotteries sold
  • Total income from sold values. This means the gross return on lottery sales, ie the return before deducting the cost of running the lottery.
  • Execution costs for the non-money lottery specified. Only the costs incurred in carrying out the lottery are reported.
  • The costs incurred for the use of the practical executor shall include the costs incurred for the use of the body designated as the practical executor in the permit. If no practical executor is specified in the permit, this section is left blank.
  • Expenses incurred for the use of another service provider are recorded under the expenses incurred for the use of service providers other than the practical executor. All sales commissions and expenses arising from the sale of lotteries must be recorded in sales expenses. If sales commissions are paid to several different parties, the licensee may, if he or she so wishes, provide a separate report on the distribution of sales commissions to different parties. The National Police Board may request a separate statement of selling expenses.
  • Proceeds from the non-money lottery: to whom and when the proceeds have been transferred. This records how the funds are actually used. There is not a sufficient entry in the licensee's account, nor is there a sufficient record that the lottery proceeds will be used in accordance with the permit decision or rules. Alternatively, a statement of the use of the proceeds may be given in a separate annex. If the intended use is to use the funds for animal welfare costs, the accounts must state the costs that have been covered by the funds, such as the costs of veterinary medicines for animals, veterinarians' fees, fees for medical staff, etc.

The non-money lottery permit account must be accompanied by:

  • An explanation of how the proceeds will be used for the purpose specified in the non-money lottery permit, unless the explanation has been provided on an account form.
  • Statement of unsold values and gains on them
  • Non-money lottery protocol with attachments. If several draws have been made in the lottery, the draw records of each draw and their attachements must be attached to the account.
  • Statement of unrecovered profits
  • A statement of the values sold and the profits accruing to them
  • Proof of lottery tax paid; a receipt showing that the tax has actually been paid if the tax has become due, for example, a payment receipt or a copy of a bank statement.

It is not necessary to make a separate attachment for each item, but the information can be combined in the same document.

The following shall not be attached to the non-money lottery account:

  • Decision on the execution of the non-money lottery
  • Invoices and other proof of purchase

Delivery time and delivery address of the account

The account must be submitted within five months of the end of the reporting period to the licensing authority, ie the National Police Board, which inspects the statement.

The licensing authority may order the statement to be corrected if it contains typographical or calculation errors or other minor deficiencies.

The signed statement will be sent either by post to the National Police Board, Gambling Administration, PO Box 50, 11101 Riihimäki or scanned by e-mail to arpajaishallinto@poliisi.fi. Opens in a new tab This guide applies to lottery permits issued by the National Police Board. Account for non-money lotteries issued by the police are submitted to the police department that issued the permit.