Filing financial statements
An association must file its financial statements with the Finnish Register of Associations if at least two of the following thresholds were exceeded in both the most recently concluded financial period and the financial period immediately preceding it:
- Total assets 6,000,000 euros
- Net turnover 12,000,000 euros
- Average number of employees 50
File your financial statements with the Finnish Register of Associations within six months of the end of the financial period.
How much does it cost?
Filing financial statements is free of charge.
Who files the notification?
In associations, the notification must be signed by an adult executive committee member filed with the Finnish Register of Associations, or by a person authorised by an executive committee member.
If an authorised person signs the notification, enclose a certified copy of a special power of attorney or the original general power of attorney.
How to file
File your notification by filling in the form for registering financial statements and enclose the financial statement documents required by law. The form is available in Finnish and Swedish.
Save the form to your computer before filling it in.
Open the form: Registration of financial statements in Finnish. (pdf, 0.2 MB)
Open the form: Registration of financial statements in Swedish. (pdf, 0.1 MB)
You will need to file the following details and documents:
- Profit and loss account and balance sheet
- Notes to the financial statements
You may also need these details and documents:
- Audit report and auditor’s note
- Annual report (management report)
- Cash flow statement
How to send the financial statements
Fill in the form for registering financial statements. Send the signed form and the financial statement documents for registration all at once by post to:
Finnish Patent and Registration Office
Financial statements
FI-00091 PRH, Finland.
You can also submit your association’s financial statements by email.
Send the form and the financial statement documents all at once by email as a single PDF file to valvonta@prh.fi. In the subject line of your message, write the name and Business ID of the association. Indicate the financial period for the financial statements in the message field.
Processing and registration of financial statements
The PRH carries out a formal examination of financial statements before registration. The PRH does not check the financial statement content but registers the information as has been filed.
The PRH will record the financial statements in the association’s register details.
As soon as the financial statements have been registered, a register extract will be sent to the association’s postal address, as recorded in the Finnish Business Information System at ytj.fi.
Read more about legislation in Finlex, the reference database of Finnish legislation: