Branches: financial statements not drawn up in accordance with the EU regulations (states outside the EU)
These instructions apply to situations where the financial statements of branches are not drawn up in accordance with the EU regulations (states outside the EU). Go to the instructions: Branches: financial statement documents drawn up in accordance with the EU regulations.
File the financial statements of the branch drawn up according to the Finnish legislation. Read more about financial statement documents.
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.
- Read more about how to sign in the online service at ytj.fiOpen link in a new tab
- Read more about how to grant authorisation in the online service at ytj.fi.Open link in a new tab
How to file
You can file your notification using the online service at ytj.fi. Please note that the service is only available in Finnish and Swedish.
To use the service, you need a Finnish personal identity code and additionally either 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.
The online service will help you fill in the notification. Fill in the required details and enclose the documents needed.
Please note that the details and documents you submit, as well as the notification document created by the online service, will be publicly available for anyone. Do not include any details that contain personal identity codes, home addresses, or other confidential details (such as health details or business secrets).
Go to the online filing at ytj.fi. Open link in a new tab
You can also file the financial statements using our paper form and send them by post. If you file the financial statements on paper, the processing time will be longer than when filing in the online service. 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.
If an authorised person files the financial statements, enclose a certified copy of a signed special power of attorney.
Go to the online form “Identification method for foreign persons – Notification to the Finnish Trade Register". Open link in a new tab
Filing financial statements is free of charge.
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.