Request for administrative review of the fee for late submission of financial statements
Administrative review of decisions on the fee for late submission of financial statements may be requested.
Please note that these instructions apply to financial periods that ended on 1 December 2024 or later.
If your request relates to a financial period that ended before 1 December 2024 or to financial statements filed on paper, read our instructions: Rectification request concerning a handling fee for financial statement notifications.
The PRH will impose a fee for late submission of financial statements if companies do not submit their financial statement documents to the Finnish Trade Register for registration within 8 months of the end of the financial period.
The fee for late submission of financial statements concerns the following company types:
- limited liability companies
- co-operatives
- European companies
- European co-operatives
Read more about the fee for late submission.
The PRH will not adjust its fee decision in some situations
Please note that the PRH will not adjust its fee decision on, for example, the following grounds:
- The company is inactive, and it cannot afford to pay the fee for late submission.
- The company did not know about their obligation to submit financial statements.
- The company did not know about the threat of a fee for late submission.
- The company’s bookkeeper forgot to submit the financial statements on time.
How to file a request for administrative review
Administrative review must be requested within 30 days from the receipt of the fee decision.
Submit your request in writing either
- on our online form available in Finnish and Swedish or
- as a free-form application, which you can send by post.
The request must include the following details:
- Name and Finnish Business ID of the company
- Decision the request concerns (record number of the decision)
- Grounds for the request; in other words, the reasons why the PRH should not have imposed the fee for late submission.
To log in to the online form, you need to have a Finnish personal identity code and an identification token used in Suomi.fi e-Identification, such as personal internet banking codes or a mobile certificate.
Go to the online form Request for administrative review of the fee for late submission of financial statementsAvautuu uuteen välilehteen, in Finnish and Swedish.
Alternatively, you can send the request by post to the following address until 31 December 2025:
PRH
Legal Unit
FI-00091 PRH, Finland
Please note that from 2026, online filing services become mandatory. You can send the request by post until 31 December 2025. Read more about the obligation to use online filing services.
Fee
The request for administrative review is free of charge.
See the legislation for more information
Provisions on the request for administrative review are given in section 36 of the Finnish Trade Register Act. Read more about the Finnish Trade Register Act in Finlex, the Finnish online database of legal information (in FinnishAvautuu uuteen välilehteen or in SwedishAvautuu uuteen välilehteen).