Dig­i­tal, struc­tured fi­nan­cial sta­te­ments of lim­ited li­a­bil­ity com­pa­nies to the Fin­nish Tra­de Reg­is­ter

Limited liability companies can submit financial statements to the Finnish Trade Register in digital, structured format.

The structured format makes the information machine-readable by arranging it in a uniform manner and in a certain order. This makes it easier to use the data and reduces the risk of omitting information required by law.

Please note that structured financial statements must be prepared in iXBRL format, which is marked up in XBRL language and saved in XHTML file format.

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Which companies file structured financial statements?

Structured financial statements are currently mandatory for sustainability reporting companies.

A company or a group must prepare structured financial statements if:

  • The turnover is over 450 million euros and
  • The number of personnel is over 1,000.

Filing structured financial statements is also mandatory for companies that do not meet the legal requirements but have agreed to prepare a sustainability report under the Accounting Act and the ESRS standards published in the Official Journal of the EU.

These companies must also file a sustainability report as part of the annual report of the financial statements. Read more about which companies must file a sustainability report and from when.​

For the time being, filing structured financial statements is voluntary for other limited liability companies.

When to file

File the financial statements with the Finnish Trade Register within eight months of the end of the financial period.

If you file the structured financial statements with the Trade Register by the tax return deadline, you do not have to send the financial statements to the Finnish Tax Administration separately. The Finnish Tax Administration will automatically receive the structured financial statements from the PRH if you have filed them by the deadline.0

Please note that this procedure will not change the deadline for details filed with the Finnish Tax Administration. If a company files their financial statements with the Finnish Trade Register after the tax return deadline, the company may also need to file the financial statements separately with the Finnish Tax Administration as an attachment to the tax return. Go to our instructions: Filing financial statements with tax returns.

Fees

Filing is free of charge within eight months of the end of the financial period.

A fee is charged when limited liability companies and co-operatives file overdue financial statements. The amount of the fee depends on the financial period and the duration of the delay, among other things. Read more about the fee for financial statements filed late. 

How do I file structured financial statements?

File the structured financial statements using one of the following:

​Exceptional cases: file using the web form​

Attach all the required documents in the software or in the online filing service at ytj.fi. Financial statement documents to be filed.​

The financial statement notification must include the date of adoption and the decision relating to the company’s profits or the co-operative’s surplus. This information can be written in a free-form document and attached in XHTML format to the financial statement package. You do not need to attach the minutes of the general meeting to the financial statement notification.

The maximum size of the notification is 200 MB, and the financial statements must be filed in XHTML format as a ZIP package. At the moment, the PRH cannot receive material filed as an XBRI package.

Structured financial statements of companies subject to sustainability reporting

The PRH has issued a decision concerning companies subject to sustainability reporting and how these companies should mark up their financial statements. Markup applies to financial periods starting on or after 1 January 2026.

​Read the instructions for sustainability reporting companies.​

Structured financial statements can only be registered directly with the Finnish Trade Register. Companies subject to sustainability reporting can no longer file their financial statements along with their tax return.

Are electronic signatures required?

It is not mandatory to include signatures in structured financial statements. If necessary, the signatures or details of the signatories can be embedded in the financial statements in a free-form manner. For the present, structured financial statements are regarded as copies in terms of their legal character. The original signed financial statements remain in the company’s possession.

After registration

Structured financial statements can be registered automatically. Read more about automatic registration.

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 Trade Register.

The details in the financial statements are publicly available on the PRH 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.

How to complete and revise structured financial statements

You can complete or revise structured financial statements you have sent to the Trade Register. Resend all financial statement documents using the accounting software or the online filing service at ytj.fi.

Please note: Do not send PDF documents to the PRH or the Finnish Tax Administration.

Company subject to sustainability reporting: what to do if you have filed financial statements in PDF format

If a company that is obliged to draw up financial statements has filed its financial statements in PDF format to the Finnish Trade Register, the company must also file financial statements via the online filing service at ytj.fi or the interface. The financial statements are registered as the latest version. The previously submitted PDF financial statements will not be deregistered and they will remain available in the Virre Information Service.

Exceptional cases: file using the web form

By way of exception, the following companies may file their structured financial statements using an online form:

  • credit and insurance institutions that are not required to prepare ESEF financial statements
  • companies that cannot sign the notification in the online service at ytj.fi (no Finnish personal identity code)

Please note: the online form is only intended for filing structured financial statements of companies with a sustainability reporting obligation.

You can request a link to the online form by sending an email to digitilinpaatos(at)prh.fi. Please state the company’s name and Finnish Business ID in your message.
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