Financial statements of limited liability companies

Limited liability companies must submit their financial statements (annual accounts) to the Trade Register either with their tax return or directly to the Finnish Patent and Registration Office (PRH). Many of the financial statements of limited liability companies are forwarded to us through the Tax Administration.

Please bear in mind:

  • Limited liability companies must draw up financial statement documents for each financial period and submit them to the Trade Register, even if the companies are not active.
  • Under the Accounting Act, mutual real estate limited companies are not obliged to submit their financial statements to the Trade Register.

Filing financial statements with tax returns

If your organisation uses tax return form 6B, the Tax Administration will forward your financial statement with enclosures to the Trade Register. Remember to attach form 63 (Financial statements for the Tax Administration and the Trade Register) to tax return form 6B.

Read more on the Tax Administration website in Finnish or in Swedish.

Filing financial statements directly to the PRH

If your limited liability company submits the financial statement directly to us, use our form for registering financial statements. The form is available in Finnish and in Swedish.

Submit the following financial statement documents:

  • profit and loss account, and balance sheet without specifications
  • notes without specifications
  • 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 relating to the use of company profits
  • auditor’s report, if the accounts have been checked.

Some companies must also submit:

  • annual report and cash flow statement, if the company is obliged to draw them up
  • consolidated financial statement, if included in the company’s financial statement, and an auditor’s report on the consolidated financial statement and, in some cases, a consolidated cash flow statement.

Financial statements and annual reports are regulated by chapter 3 of the Finnish Accounting Act (available in Finnish and in Swedish) and chapter 8 of the Finnish Limited Liability Companies Act.

Please bear in mind:

  • The financial statement and the annual report must be dated.
  • The financial statement and the annual report must be signed by the Board of Directors and the Managing Director.

Deadline for filing

Submit your financial statement to the Trade Register within two months from the date when it was formally approved. The financial statement must be approved within six months from the end of the financial period.

Please note that there is a separate deadline for filing the tax return. See the Tax Administration website for more information.

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 at the Trade Register

The Trade Register automatically registers the documents forwarded by the Tax Administration. If you submit the financial statement documents 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 to be added to the company’s Trade Register entries, and the documents become publicly available in PDF format. We do not send you any free Trade Register extract about the registration.

The purpose of registering financial statements is to make the information public. You can order or view the financial statement documents through several of our services. We also provide bulk transfers for businesses, companies and authorities. Businesses and companies pick certain key figures from these sources and use the information to tailor various services for their customers.

Read more about our information services related to financial statements.

Printable version
Latest update 03.12.2019