Corona and filing financial statements (financial periods that have ended 30 Sept. 2020–31 Mar. 2021)

Most companies must file their financial statements with the Finnish Trade Register. Before filing with the Trade Register, the financial statements must be approved.

For example, the financial statements of a limited liability company are approved in the ordinary general meeting and after this, the limited liability company has two months to file its financial statements with the Trade Register.

Due to the coronavirus epidemic, the Parliament of Finland enacted a temporary law under which companies could, under certain conditions, postpone the meeting where the financial statements are approved until the end of September 2021.

Which company types do these instructions apply to?

These instructions apply to the following company types:

  • limited liability companies and public limited companies;
  • co-operatives;
  • co-operative banks;
  • insurance companies and public insurance companies;
  • mutual insurance companies and public mutual insurance companies;
  • savings banks; and
  • insurance associations.

Go to our instructions about which companies do not need to file their financial statements with the Trade Register.

Which financial periods does the temporary law apply to?

The law applies to the financial periods that have ended between 30 September 2020 and 31 March 2021.

Companies had to hold the meeting about approving their financial statements by 30 September 2021.

When do the financial statements need to be filed?

The financial statements drawn up of financial periods that have ended between 30 September 2020 and 31 March 2021 must be filed with the Trade Register within two months from the approval of the financial statements, or by 30 November 2021 if that comes sooner.

If a company files its financial statements late, the PRH will send the company an invoice of 85 euros as a handling fee.

How to file

Read our instructions on filing the financial statements directly with the Trade Register. Go to our instructions: How to file financial statements with the Trade Register. 

See legislation for more information

Postponing the meeting about the approval of financial statements is laid down in the Act on temporary deviation from the Limited Liability Companies Act, the Limited Liability Housing Companies Act, the Co-operatives Act, the Associations Act, and certain other corporate acts to restrict the spread of the Covid-19 epidemic (375/2021). Read the Act in the legislation database Finlex in Finnish and in Swedish.

Ulkoinen sivusto, avautuu uuteen välilehteen

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Latest update 10.05.2021