Financial statement documents to be filed with the Finnish Trade Register

The law requires companies to file their financial statements. File the financial statements with the Finnish Trade Register even if your company has stopped business activities.

Do not file unapproved financial statements with the Finnish Trade Register. Balance sheet specifications are not filed for registration.

Please note that the financial period in the financial statements must be the same as the financial period registered for the company.

Make sure that the financial statements are dated and signed.

You must file the following details and documents:

  1. The date when the financial statements were adopted or approved
  2. The decision of the general meeting or co-operative meeting relating to the company profits
  3. Profit and loss account
  4. Balance sheet
  5. Notes to the accounts (the details enclosed with the profit and loss account, balance sheet, and cash flow statement). The notes must include information such as the number of employees who have worked in the company during the financial period.
  6. Sign and date the financial statements

You may also need these documents:

  1. Audit report and auditor’s note
  2. Annual report
  3. Cash flow statement
  4. Consolidated financial statements, if included in the company’s financial statements, and an auditor’s report on the consolidated financial statements and, in some cases, a consolidated cash flow statement.

Auditor’s note means a note that the auditor makes in the financial statements and that refers to the audit report.

Please note: Do not include any files that contain personal identity codes, home addresses, or other confidential details (such as health details or business secrets).

If you file the financial statements documents of a limited liability company or a co-operative with the register late (in other words more than eight months after the end of the financial period), the PRH will invoice you 85 euros for the delay.

How to file

File your notification online using our service at ytj.fi. The online service is available in Finnish and in Swedish. To use the service, you need a Finnish personal identity code and either personal internet banking codes, a mobile certificate, or an electronic identity card (HST card).

The service will help you fill in the notification. Fill in the required details and attach the financial statement documents needed.

Please note that the details and documents you submit, as well as the notification document created by the 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).

Limited liability companies can also file their financial statements with the Trade Register in digital IXBRL format. See our instructions in Finnish and in Swedish:


Go to our online service in Finnish and Swedish at ytj.fi to file financial statements with the Finnish Trade Register.

Ulkoinen sivusto, avautuu uuteen välilehteen

File financial statements with the Finnish Trade Register (only in Finnish or Swedish)


If you file your notification on paper, the processing time will be longer than when filing online. Go to our instructions for paper forms.

See the legislation for more information

Read more in the following acts, decrees and regulations available on Finlex, the reference database of Finnish legislation:

Printable version
Latest update 30.08.2022