Filing financial statements late with the Finnish Trade Register

Most companies must file their financial statements with the Finnish Trade Register. For example, all limited liability companies and co-operatives must file their financial statements with the Trade Register for each financial period.

Companies must file their financial statements even if they have suspended or stopped their business activities.

Companies are responsible for filing their own financial statements within the time limit. The time limit for filing depends on the company type. See time limits by company type.

If you miss the deadline, file the financial statements with the Trade Register without delay.

Did your company receive a letter about late financial statements?

File the financial statements online immediately using our service at ytj.fi. See below for further instructions on filing. Read more in our frequently asked questions about late financial statements in Finnish and in Swedish.

Consequences of not filing financial statements

If your company does not file its financial statements with the Finnish Trade Register:

The Finnish Patent and Registration Office (PRH) imposes a fee if the company does not submit its financial statements to the Finnish Trade Register. Read more about the fee for late submission.
The PRH can oblige the person responsible for your company to file the financial statements under penalty of a fine.
The PRH may issue an order of the liquidation or deregistration of a limited liability company or co-operative. Read more about the deregistration procedure.

Fee for late submission

The PRH imposes the fee for late submission of financial statements if the company submits its financial statements late or does not submit the financial statements within a year of the end of the financial period. Go to our instructions: Fee for financial statements filed late.

How to file

File the financial statements online using our service at ytj.fi.

Company types other than limited liability companies and co-operatives file their financial statements free of charge using the online service at ytj.fi. Please note that the online service is available in Finnish and Swedish.

The service will help you fill in the notification. Fill in the required details and attach the documents needed. File all financial statement documents. Go to our instructions: Financial statement documents.

Please note that the details and documents you submit, as well as the notification document created by the service, are 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).

If you file your notification on paper, the handling fee is 100 euros. The processing time will be longer than when filing online. Go to our instructions for paper forms.

After registration

Financial statements filed using the online service at ytj.fi can be registered automatically.

As soon as the financial statements have been registered, a register extract will be sent to the company’s 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 PRH Virre Information Service. Go to the Virre Information Service. Avautuu uuteen välilehteen

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