Rectification request concerning a handling fee for financial statement notifications
Please note that these instructions apply to financial statements filed late for a financial period that ended before 1 December 2024 and to financial statements filed on paper.
If your request relates to a fee for late submission of financial statements for a financial period that ended on 1 December 2024 or later, read our instructions: Request for administrative review of the fee for late submission of financial statements.
You can request rectification if the Finnish Patent and Registration Office (PRH) has made an error in charging a handling fee for a financial statement notification.
Example: Your company submits its financial statements in time using the PRH’s online form intended for filing them and erroneously receives an invoice for a handling fee.
If you have questions about invoices, you can contact the PRH’s invoicing unit: laskutus[at]prh.fi
Situations where a handling fee for a financial statement notification is charged
The PRH charges a handling fee for a financial statement notification in the following situations:
- A limited liability company or a cooperative files its financial statements with the Finnish Trade Register late; in other words, more than 8 months after the end of the financial period and the financial period of the financial statements ended before 1 December 2024.
- A company submits its financial statement notification using a paper form, even though it is possible for the company to file the notification in the online service at ytj.fi or on the PRH’s online form.
The PRH will not adjust its decision in some situations
Please note that the following are not valid reasons for the PRH to adjust its decision to charge a fee:
- The company did not know that a financial statement notification on paper is subject to a fee.
- The company submits its financial statement notification on paper but withdraws it later or does not respond to the PRH’s request to correct the notification.
How to file a rectification request
Rectification must be requested within 6 months of the handling fee being charged for a financial statement notification.
You can submit your rectification request
- on our online form in Finnish and Swedish or
- as a free-form application, which you can send by post.
The rectification request must include the following details:
- Name and Finnish Business ID of the company
- Invoice that the rectification request concerns (the invoice number and the notification’s record number given in the invoice)
- Grounds for the rectification request; in other words, a description of the error made by the PRH
To log in to the online form, you need a Finnish personal identity code and one of the following: personal internet banking codes, a mobile certificate, or an electronic identity card (HST card).
Go to the online form to submit your rectification request in Finnish and Swedish.Avautuu uuteen välilehteen
Alternatively, you can send the rectification request by post to the following address:
PRH
Legal Unit
FI-00091 PRH, Finland
Fee
The request is free of charge.
See the legislation for more information
The rectification request is regulated in section 11 b, subsection 1 in the Finnish Act on Criteria for Charges Payable to the State. Read more about the Act on Criteria for Charges Payable to the StateAvautuu uuteen välilehteen in the reference database of Finnish legislation Finlex in Finnish and Swedish.