Branches: how to file fi­nan­cial state­ments with the Finnish Trade Reg­is­ter
Log in to the online filing at ytj.fi

Foreign traders’ branches registered in Finland must file their financial statements with the Finnish Trade Register within six months from the end of the financial period.

The time limit for filing the financial statements may be longer than six months, if the home country of the foreign trader is a member of the European Economic Area (EEA) and the time limit according to that country’s legislation is more than six months. In this case, the financial statements must be filed within the time limit stated in that country’s legislation.

Fi­nan­cial state­ment doc­u­ments to be filed and fil­ing method

Not in ac­co­rance with the EU

If the financial statement documents of foreign traders are not drawn up, audited, and made public in accordance with the EU regulations or in other similar manner, file the financial statements of the branch drawn up according to the Finnish legislation.

Ac­cord­ing to EU reg­u­la­tions

If the financial statement documents of foreign traders are drawn up in accordance with the EU regulations or in other similar manner, file them as they were drawn up, audited, and made public according to the legislation of the trader’s country. The financial statement documents must be filed in one of the official languages of the EU.

Who files the notification

The representative of the branch or the person entitled to sign the company name of the branch can file the financial statements, or authorise someone else to do so.

How to file

File your notification online at ytj.fi in Finnish or Swedish.

You need to have a Finnish personal identity code and an identification token used in Suomi.fi e-Identification, such as personal internet banking codes or a mobile certificate.

Fill in the required details and attach the documents needed. If the financial statement documents of branches are drawn up according to the EU regulations or in other similar manner, attach the entire financial statement in the loss and profit section to the online filing service at ytj.fi. For other attachments, select that the attachment is already included in the previously attached documents. By doing this, notification in the online service at ytj.fi will be successful for all branches.

Please note that the details and documents you submit, as well as the notification document created by the online service, will be publicly available for anyone. Do not include any details that contain personal identity codes, home addresses, or other confidential details (such as health details or business secrets).

​ Go to the online filing at ytj.fiAvautuu uuteen välilehteen

​What to do if you do not have a Finnish personal identity code​​

​If you do not have a Finnish personal identity code, see instructions for filing in special cases.

Fees

Filing financial statements is free of charge.

After registration​

Financial statements filed in the online service at ytj.fi can be registered automatically. Read more about automatic registration.

As soon as the financial statement documents have been registered, a register extract will be sent to the branch mailing address, as recorded in the Finnish Business Information System (BIS) at ytj.fi.

The details in the financial statements are publicly available on the Virre Information Service provided by the Finnish Patent and Registration Office (PRH). Go to the Financial statements search on the Virre Information ServiceAvautuu uuteen välilehteen.

Several service providers use the financial statement details. Read more about our co-operation partners providing financial statement details. ​

Filing financial statements at the request of the PRH​

The PRH can request your company to file the financial statements, if it has not filed them within the time limit. The PRH will send your company a reminder letter and request you to file your financial statements. Go to the instructions: Filing financial statements late.
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