How to file financial statements

The way in which financial statements for registration are submitted depends on your business. Businesses that file Tax return form 6B submit their financial statements to the Trade Register in their tax return. Branches of foreign-based businesses, however, file their financial statements directly to the Trade Register.

Businesses which do not file Tax return form 6B submit their financial statements, when necessary, directly to the Trade Register. You can use the forms for filing financial statements (in Finnish or Swedish).

You must submit financial statements to the Trade Register if your organisation is:

• a limited company or public limited company
• a co-operative or co-operative bank
• an insurance company, mutual insurance company or other public company
• an insurance association
• a savings bank
• a mortgage society
• a European economic interest grouping or a European company

You must submit financial statements to the Trade Register if certain conditions, specified by law, are met, and your organisation is:

• a private trader
• a general partnership and limited partnership
• a non-profit association and economic association
• a foundation
• a branch (as a rule, obliged to submit)

These companies submit, when necessary, their financial statements directly to the Trade Register.

You do not need to submit any financial statements to the Trade Register if your organisation is:

• a housing company
• a mutual real estate limited company (as defined in chapter 28, section 2 of the Housing Companies Act)
• a tenant-owners' society
• a housing co-operative
  

However, these companies must, on request, provide copies of their financial statements and the report of operations under chapter 3, section 11 of the Accounting Act.

Please note: If the Limited Liability Companies Act has been applicable on the mutual real estate limited company, financial statements of accounting periods ending before July 2010 would have been filed for registration in the Trade Register.