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Branches: financial statement documents drawn up in accordance with the EU regulations

These instructions apply to situations where the financial statement documents of foreign traders are drawn up in accordance with the EU regulations or in other similar manner. Go to the instructions: Branches: financial statements not drawn up in accordance with the EU regulations (states outside the EU).

File the financial statement documents as they were drawn up, audited, and made public according to the legislation of the trader’s country. The financial statement documents must be filed in one of the official languages of the EU.

Also attach evidence on the adoption, approval, or similar completion of the financial statements.

Who can file

The representative of the branch or the person entitled to sign the company name of the branch can file the financial statements, or authorise someone else to do so.

If an authorised person files the financial statements, attach a certified copy of a signed special power of attorney.

How to file

File the notification using an online form (available in Finnish and Swedish).

You need the notification form for financial statements and all financial statement documents.

Save the notification form to your computer before filling it in.

Log in to the online form for filing the financial statements of branches with the Finnish Trade Register. The form is available in Finnish and Swedish.

To log in, you need to have a Finnish personal identity code and additionally one of the following: personal internet banking codes, a mobile certificate, or an electronic identity card (HST card). What to do if you do not have a Finnish personal identity code.

After you have logged in, enter the company’s details. Attach the notification form and financial statement documents in PDF format. Send.

Please note that the details and documents you submit will be publicly available for anyone. Do not include any documents that contain personal identity codes, home addresses, or other confidential details (such as health details or business secrets).

Go to the online form for filing the financial statements of branches with the Finnish Trade Register (available in Finnish and Swedish).Open link in a new tab

You can also file the financial statements using our paper form and send them by post. Go to our instructions for paper forms.

What to do if you do not have a Finnish personal identity code

If you are a citizen of an EU country and you do not have a Finnish personal identity code, you can file your notification electronically by logging in to the online form “Identification method for foreign persons - Notification to the Finnish Trade Register".

When you log in, select the country whose means of identification you use.

After you have logged in, select “Financial statements" as the matter to be filed. Fill in the company details. Attach the notification form and financial statement documents in PDF format. Send.

Go to the online form “Identification method for foreign persons – Notification to the Finnish Trade Register". Open link in a new tab

What does it cost?

Filing of financial statements is free of charge if you use our online forms. The online forms are in Finnish and Swedish. If you file the financial statements on paper, the handling fee is 100 euros. The PRH will send you an invoice. Do not pay the handling fee in advance.

After registration

As soon as the financial statement documents have been registered, a register extract will be sent to the branch mailing address, as recorded in the Finnish Business Information System (BIS) at ytj.fi.

The details in the financial statements are publicly available on the Virre Information Service provided by the Finnish Patent and Registration Office (PRH). Go to the Financial statements search on the Virre Information Service. Open link in a new tab

Several service providers use the financial statement details. Read more about our co-operation partners providing financial statement details.

Filing financial statements at the request of the PRH

The PRH can request your company to file the financial statements, if it has not filed them within the time limit. The PRH will send your company a reminder letter and request you to file your financial statements. Go to the instructions: Filing financial statements late.

Printable version Latest update 01.01.2024