Companies subject to sustainability reporting: file digital financial statements directly with the Finnish Trade Register

Large companies obligated to report on sustainability must file their financial statements directly with the Finnish Trade Register. They cannot submit the financial statements as an attachment to the tax return. They must file financial statements in a structured digital format.

Companies with sustainability reporting obligations

Currently, sustainability reporting is mandatory for the following companies of public interest:

  • large companies with an average of 500 employees during the financial period
  • the parent company of a large group with an average of 500 employees during the financial period

We have sent these companies more detailed instructions by email.

The EU directive approved in February 2026 exempts some companies from the sustainability reporting obligation. The entry into force of the new reporting limits in Finland depends on the national implementation of the directive. The legislative proposal is currently being considered by the Parliament.

What kind of financial statements must be filed?

A sustainability report is a part of the annual report that is attached to the financial statements. Register all the documents related to the financial statements with the Finnish Trade Register.

The financial statements must include the date of adoption and the decision relating to the company profits or the co-operative surplus.

If your company prepares ESEF financial statements, file the documents as an ESEF package in ZIP file format. Other companies should file the documents in XHTML format.

Please note:
  • The documents cannot be filed in PDF format.
  • The PRH cannot currently receive documents sent as an XBRI package.

How to file financial statements with the Trade Register

File the financial statements preferably using the online service at ytj.fi.Avautuu uuteen välilehteen Log in with Suomi.fi e-identification, for which you need a Finnish personal identity code and a means of identification (such as internet banking codes or a mobile certificate).

The notification must be signed by one of the following:

  • a member of the board of directors, deputy member or chairperson
  • the managing director
  • a contact person who has been authorised online at ytj.fi to sign notifications filed with the Finnish Trade Register

If you cannot file online at ytj.fi, use the online form Digital Financial Statements to the Finnish Trade Register.

Request a link to the online form by sending a message to digitilinpaatos@prh.fi and state the company’s name and Business ID in your message.

Use PRH identifiers for financial periods starting on or after 1 January 2026

According to the decision of the PRH, companies obliged to report on sustainability must mark their financial statement documents with PRH identifiers for financial periods starting on or after 1 January 2026.

Use version SBR-DPM-2025-12-31 of the SBR taxonomy published by the PRH, which is available on the Open Data site.Avautuu uuteen välilehteen

Further information and inquiries

Instructions on the prh.fi page:

Legislative project on sustainability reporting on the Ministry of Economic Affairs and Employment of Finland's pageAvautuu uuteen välilehteen

Finnish Patent and Registration Office (PRH)
digitilinpaatos@prh.fi