Finnish light entrepreneurship no longer works for food delivery couriers –
Business id for food delivery courier
There has been a lot of media coverage about the status of food delivery couriers in the Finnish labor market. Perhaps the most publicity has been given to Wolt’s dispute, which ended up in the Supreme Administrative Court, over whether couriers are employees or independent contractors. The Administrative Court previously ruled that delivery couriers are independent contractors, but the case was still heard by the Supreme Administrative Court. The main issue to be resolved was whether Wolt could be obliged to keep records of the working hours of its delivery couriers. In order to resolve the matter, it had to be assessed whether couriers were entrepreneurs or employed, and whether the Working Time Act applied to them. According to the Supreme Administrative Court’s decision of May 21, 2025, food delivery couriers work in an employment relationship. On the other hand, their work does not fall directly under the Working Time Act.
In practice, food couriers have still not transitioned to employment relationships but continue to operate as entrepreneurs. The situation remains quite unclear. As a side effect, Migri has hinted that it will tighten the granting of residence permits in cases involving so-called Wolt entrepreneurs who have no other business activities or sources of income.
Business id for food delivery courier is required
Food couriers in Finland who have operated as so-called light entrepreneurs without their own business ID are in a particularly vulnerable position. Both major food delivery companies (Foodora and Wolt) state on their websites that couriers must always have their own business ID in the future. Foodora also emphasizes that the company must be registered for prepayment register and VAT.
AutoAccount has traditionally had numerous registered entrepreneurs among their customers, including also delivery couriers. It is therefore recommended that entrepreneurs ensure that they have their own business ID and that their registrations with the tax authorities are in order. Further information on the accounting obligations associated with the business ID can be found here Read more