Financial statement documents

Filing of financial statements is statutory. Companies must file their financial statements for each financial period.

Please note: Even inactive companies must file their financial statements for each financial period. Go to our instructions: Financial statements of inactive businesses.

Under a regulation issued by the Finnish Patent and Registration Office (PRH), companies must fill in and sign a form in Finnish or in Swedish for filing financial statements and send it to the Finnish Trade Register. Companies must also enclose all financial statement documents intended for publishing.

Make sure that the financial statements and the annual report are dated and signed.

Send the financial statement documents in the following manner:

  1. Fill in and sign the notification form. The form must be signed by a person responsible for the company, or by a representative they have authorised with a power of attorney. Please note that the financial statements must also be signed.
  2. Profit and loss account
  3. Balance sheet (The balance sheet must display assets and liabilities numerically. Balance sheet specifications are not filed for registration.)
  4. Notes to the accounts (the details enclosed with the profit and loss account, balance sheet, and cash flow statement. The notes must include information such as the number of employees who have worked in the company during the financial period.)
  5. Written certification by a member of the board of directors or the managing director on the date when the financial statements were adopted and on the decision of the general meeting or co-operative meeting relating to the use of the company profits. Write the date when the financial statements were adopted, and the content of the decision, on the notification form.
  6. Audit report. Tick the box on the form, if your company is not obliged to get their accounts audited.
  7. Annual report and cash flow statement. Tick the box on the form, if your company is not obliged to keep accounting records under the Finnish Accounting Act.
  8. Consolidated financial statements, if included in the company’s financial statements, and an auditor’s report on the consolidated financial statements and, in some cases, a consolidated cash flow statement.

Save the paper form to your computer before filling it in.

Open the form: Registration of financial statements (PDF) in Finnish.

Ulkoinen sivusto, avautuu uuteen välilehteen

Open the form: Registration of financial statements (PDF) in Swedish.

How to send the documents to the Trade Register

Send the form for registering financial statements and the financial statement documents for registration all at once:

  • by email as a single PDF file to the address tilinpaatokset[at]
  • please note: do not send the financial statements as a PDF portfolio.

    In the subject line of your message, write the name and Business ID of the company. Indicate the financial period for the financial statements in the message field. Please note: Financial statement documents are public. If you use secure email, send the documents to the PRH Registry. Read more and send secure email.
  • by post to: Finnish Patent and Registration Office, Financial statements, FI-00091 PRH, Finland

How to follow the processing of your financial statements

Once your financial statements have been registered, you will receive an extract from the register to your company’s mailing address recorded in the Trade Register.

The details on the financial statements are public and available from the PRH Virre Information Service. Go to Virre Information Service.

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

See the legislation for more information

Read more in the following acts, decrees and regulations available on Finlex, the reference database of Finnish legislation:

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Latest update 22.03.2022