How to file financial statements

Obligation to submit the financial statements for publishing by the Trade Register varies by type of business. The Tax Administration forwards the financial statements (with the enclosures) submitted by organisations using the tax return form 6 B to the Trade Register.

The links in the left menu include more detailed filing instructions for limited liability companies and branches of foreign traders.

You can use our forms to submit your financial statements.

Please note that you have to fill them in either in Finnish or in Swedish.

All financial statements submitted to the PRH are public documents, and can be purchased on our Virre Information Service (Financial statements search).

Businesses which must always submit their financial statements to the Trade Register:

  • limited liability companies and public limited companies
  • co-operatives and co-operative banks
  • insurance companies, mutual insurance companies, and corresponding public companies
  • insurance associations
  • savings banks
  • mortgage societies
  • European economic interest groupings and European companies

Businesses which have to submit their financial statements to the Trade Register, if certain requirements under the law are met:

  • private traders
  • general partnerships, and limited partnerships
  • non-profit associations, and economic associations
  • foundations
  • branches (They normally have to file their financial statements.)

These companies submit, when necessary, their financial statements directly to the Trade Register.

No filing of financial statements:

According to the Accounting Act, the following businesses do not have to submit their financial statements or have them recorded by the Trade Register. However, chapter 3, section 11 of the Accounting Act sets out cases where the businesses below have to provide copies of their financial statements on request.

  • housing companies
  • mutual real estate companies (This type of business is defined in chapter 28, section 2 of the Housing Companies Act.)
  • right-of-occupancy associations
  • housing co-operatives

Handling fee

Filing is free of charge when you file the financial statements within eight months from the end of the financial period.

Handling fee for financial statements that are filed late

If you file financial statements with the register later than within eight months from the end of the financial period, the handling fee is 85 euros.

Please do not pay the handling fee in advance. The PRH sends you an invoice after the financial statements have been registered.

The fee is applicable for the first time to financial periods for which the obligation to file financial statements begins on 1 January 2019.

Processing of financial statements information by the Trade Register

The Trade Register automatically records the documents forwarded by the Tax Administration. When you submit the financial statements directly to the Trade Register, we carry out a formalities check before registration. We do not check the contents of the documents, so they are registered as filed. The registration is added to the business’ Trade Register entries, and the documents become publicly available in PDF format. We do not send any free Trade Register extract to you as part of the registration.

The purpose of the registration of financial statements is making the information public. You can order or view such documents through several services. We also provide mass data transfers of financial statements for businesses and authorities. Businesses pick certain key figures from these sources, and tailor the information into various services for their customers

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Latest update 03.12.2019