Branches: how to file financial statements with the Trade Register

Foreign traders’ branches registered in Finland must file their financial statements with the Trade Register within six months from the end of the financial period.

The time limit for filing the financial statements may be longer than six months, if the home country of the foreign trader is a member of the European Economic Area (EEA) and the time limit according to that country’s legislation is more than six months. In this case, the financial statements must be filed within the time limit stated in that country’s legislation.

The legislation for insurance companies as well as credit and financial institutions contain special provisions about making the financial statements of their branches public.

Financial statement documents

The financial statement documents you need to file depend on whether the financial statements have been drawn up according to EU regulations.

Situation 1: Financial statements are drawn up in accordance with the EU regulations or in other similar manner

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

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

Situation 2: Financial statements are not drawn up in accordance with the EU regulations (states outside the EU)

File the financial statements of the branch drawn up according to the Finnish legislation.

Filing financial statements at the request of the PRH

The PRH can request your company to file their 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 our instructions: Filing financial statements late.

What does it cost?

Filing the notification is free of charge.

How to file

File your notification by filling in the form for registering financial statements and enclose your financial statement documents with the form. Go to our instructions: Financial statement documents.

Save the paper form to your computer before filling it in. The form includes instructions on how and where you need to send the notification and its enclosures.

Please note that the form is only available in Finnish and in Swedish.

Open the form: Registration of financial statements (pdf) in Finnish.

Open the form: Registration of financial statements (pdf) in Swedish.

How to send the documents to the Trade Register

Send the form for registering financial statements and all the financial statement documents for registration all at once:

or
  • by post to: Finnish Patent and Registration Office, Financial statements, 00091 PRH, Finland.

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. Go to Virre Information Service.

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


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Latest update 06.10.2020