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 with the Trade Register even if they have interrupted 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.
If your company does not file its financial statements, please note the consequences:
- The Finnish Patent and Registration Office (PRH) can oblige the person responsible for your company to file the financial statements under penalty of a fine.
- The PRH can order your company into liquidation or remove it from the Trade Register. Read more about the deregistration procedure.
What does it cost?
Apart from limited liability companies and co-operatives, filing is free of charge for companies.
For limited liability companies and co-operatives, filing financial statements is free of charge when done within eight months from the end of the financial period. If a limited liability company or co-operative files its financial statements later, the handling fee is 85 euros. The PRH will send you an invoice after the financial statements have been registered. The fee applies to financial statements for financial periods that have ended 2019 or after.
How to file
To use the service, you need a Finnish personal identity code and either personal internet banking codes, a mobile certificate, or an electronic identity card (HST card).
The service will help you fill in the notification. Fill in the required details and enclose the documents needed.
Please note that the details and documents you submit, as well as the notification document created by the 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).
If you file your notification on paper, the processing time will be longer than when filing online. Go to our instructions for paper forms.
What happens after 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 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 service. Open link in a new tab
Several service providers use the financial statement details. Read more about our co-operation partners providing financial statement details.