General partnerships and limited partnerships: how to file financial statements with the Finnish Trade Register
General partnerships and limited partnerships file their financial statements with the Finnish Trade Register within six months from the end of the financial period only if they meet any of the following requirements:
- The partner in a general partnership or general partner in a limited partnership is a limited liability company.
- The partner or general partner is a general partnership or a limited partnership, whose general partner is a limited liability company.
- At least two of the following thresholds were exceeded both during the financial period that has ended and during the financial period immediately preceding it:
- net turnover was 15 million euros;
- balance sheet total was 7,5 million euros; or
- average number of employees was 50.
Who files the notification?
The notification is signed by a partner in a general partnership or by a general partner in a limited partnership. Procuration rights are not enough to sign a notification to the Finnish Trade Register.
What does it cost?
Filing financial statements is free of charge if you use the online service at ytj.fi or the online form. The online service is available in Finnish and Swedish. If the partner is a company, send your notification free of charge using a separate online form in Finnish or in Swedish.
How to file
To log into the online form or online service you will need a Finnish personal identity code and either personal internet banking codes or a mobile certificate.
1. If the partner is a company
You cannot file a notification using the online service at ytj.fi if the partner is a company, an organisation or an estate of a deceased person. In that case, file your notification using our online form in Finnish or in Swedish.
You need the notification form for financial statements and all financial statement documents. Save the notification form to your computer before filling it in.
Open the notification form: Tilinpäätösilmoitus kaupparekisteriin (in Finnish)
Open the notification form: Bokslutsanmälan till handelsregistret (in Swedish)
Go to the online form and enter the company details. Attach the notification form and financial statement documents in PDF format. Send.
If an authorised person files the financial statements, enclose a certified copy of a signed special power of attorney.
Please note that the details and documents you submit will be publicly available for anyone. Do not include any other documents that contain personal identity codes, home addresses, or other confidential details (such as health details or business secrets).
2. If the partner is a person
File your notification online using our service at ytj.fi in Finnish and Swedish. You will need to have a Finnish personal identity code and either personal internet banking codes or a mobile certificate.
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).
Go to the online service in Finnish and in Swedish at ytj.fi to file financial statements with the Finnish Trade Register.Avautuu uuteen välilehteen
Accept and sign the notification in the online service
Someone else can fill in the notification without authorisation and then ask the person signing to sign the notification online at ytj.fi. Read more about how to sign notifications filled in by someone else online at ytj.fi.Avautuu uuteen välilehteen
A partner in a general partnership or a general partner in a limited partnership can authorise someone else to sign the notification using the online filing service at ytj.fi. Read more at ytj.fi about how to authorise online at ytj.fi.Avautuu 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.
What happens after registration?
Financial statements filed using the online service at ytj.fi can be registered automatically. Read more about automated decision-making at the PRH.
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 on the financial statements are public and available from the PRH Virre Information Service. Go to Virre Information Service. Avautuu uuteen välilehteen
Several service providers use the details in financial statements. Read more about our co-operation partners providing financial statement details.