Limited liability companies and co-operatives: how to file financial statements with the Finnish Trade Register
Here you will find instructions for filing your financial statements with the Finnish Trade Register, if your company type is any of the following::
- limited liability company, public limited company, co-operative, or co-operative bank
- insurance company
- public insurance company
- mutual insurance company
- public mutual insurance company or
- European company (Societas Europaea).
When do I file?
File your financial statements with the Trade Register within eight months from the end of the financial period.
Who files the notification?
A member of the board of directors or the managing director signs the notification. A liquidator signs the notification for final settlement after liquidation. Procuration rights are not enough to sign a notification to the Finnish Trade Register. Read more at ytj.fi about how to sign notifications using the online filing service at ytj.fi. Open link in a new tab
An ordinary member of the board of directors or the managing director can authorise someone else to sign the notification. A liquidator can give authorisations for notifications relating to final settlements after liquidation. Read more at ytj.fi about how to authorise using the online filing service at ytj.fi.Open link in a new tab
What does it cost?
Filing is free of charge when you file your financial statements within eight months from the end of the financial period.
If your notification is delayed, the fee is 85 euros. Please note: Do not pay the fee for filing delayed financial statements in advance. The PRH will send you an invoice after the financial statements have been registered.
How to file
File your notification online using our service at ytj.fi. The online service is available in Finnish and in Swedish. 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 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, 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).
Limited liability companies can also file their financial statements with the Trade Register in digital IXBRL format. Go to our instructions in Finnish: Osakeyhtiön sähköinen tilinpäätös. Go to our instructions in Swedish: Elektroniskt bokslut för aktiebolag.
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 to do if you do not have a Finnish personal identity code
If you are a citizen of an EU country and you do not have a Finnish personal identity code, you can file your notification electronically by logging in to the online form “Identification method for foreign persons - Notification to the Finnish Trade Register".
When you log in, select the country whose means of identification you use.
After you have logged in, select “Financial statements" as the matter to be filed. Fill in the company details. Attach the notification form and financial statement documents in PDF format. Send.
Go to the online form “Identification method for foreign persons – Notification to the Finnish Trade Register".Open link in a new tab
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 on the financial statements are public and available from the PRH Virre Information Service. Go to Virre Information Service.Open link in a new tab
Several service providers use the details in financial statements. Read more about our co-operation partners providing details from financial statements.