Filing financial statements with the Trade Register

Most companies must file their financial statements with the Finnish Trade Register. See the timeline below to check when to file your financial statements. Go to our instructions via the links below or the menu on the left.

The following companies do not need to file their financial statements with the Trade Register:

  • housing companies;
  • tenant-owners' societies;
  • housing co-operatives; and
  • mutual real estate limited companies.

Usually, private traders do not need to file their financial statements with the Trade Register.

Filing financial statements within 4 months from the end of the financial period

LLCs and co-operatives

Also: co-operative banks, savings banks, and mutual insurance companies

File your financial statements with your tax return with the Finnish Tax Administration. The details are transferred to the Trade Register.

Go to our instructions: How to file financial statements with tax returns with the Trade Register.

Trade Register

Once your financial statements have been registered, you will receive an extract from the register to your company’s mailing address recorded in the Trade Register.

The details on the financial statements are public and available from the PRH Virre Information Service.

Filing financial statements within 6 months from the end of the financial period

Branches

Trade Register

Once your financial statements have been registered, you will receive an extract from the register to your company’s mailing address recorded in the Trade Register.

The details on the financial statements are public and available from the PRH Virre Information Service.

Private traders

If certain requirements under the law are met, financial statements are filed with the Trade Register.

Go to our instructions: How to file financial statements with the Trade Register.

General / limited partnerships

If certain requirements under the law are met, financial statements are filed with the Trade Register.

Go to our instructions: How to file financial statements with the Trade Register.

After 6.5 months from the end of the financial period

LLCs and co-operatives

Your financial statements have not arrived in the Trade Register.

Go to our instructions: How to file financial statements with the Trade Register.

Trade Register

You will receive a reminder letter to the company’s mailing address recorded in the Trade Register.

Filing financial statements within 8 months from the end of the financial period

LLCs and co-operatives

Also: public limited liability companies and co-operative banks

In the following situations:

  • Your financial statements have not arrived in the Trade Register with your tax return.
  • Your tax assessment has ended and your financial statements can no longer be filed with your tax return.

Go to our instructions: How to file financial statements with the Trade Register.

The same 8 months applies to the following company types: insurance companies, public insurance companies, mutual insurance companies, public mutual insurance companies, and European companies (Societas Europaea).

Go to our instructions: How to file financial statements with the Trade Register.

Trade Register

Once your financial statements have been registered, you will receive an extract from the register to your company’s mailing address recorded in the Trade Register.

The details on the financial statements are public and available from the PRH Virre Information Service.

Over 8 months from the end of the financial period

All company types

Your financial statements are late. File your financial statements without delay.

Go to our instructions: How to file financial statements late with the Trade Register.

Trade Register

Filing is subject to a charge.

Once your financial statements have been registered, you will receive an extract from the register to your company’s mailing address recorded in the Trade Register.

The details on the financial statements are public and available from the PRH Virre Information Service.

1 year from the end of the financial period

LLCs and co-operatives

You have not filed your financial statements with the Trade Register. Your company may be removed from the Trade Register.

Go to our instructions: The PRH deregisters limited liability companies and co-operatives that have not filed their financial statements for registration.

Trade Register

You will receive a reminder letter to the company’s mailing address recorded in the Trade Register.