Financial statements of inactive businesses

Companies must file their financial statements with the Trade Register for each financial period, even if they have interrupted or stopped their business activities. A list of company types that always have to file their financial statements for registration is available in the Accounting Act, Chapter 3, section 9. Go to the Finnish legislation database Finlex to read the Accounting Act (in Finnish or in Swedish).

File your financial statements within the time limit that begins from the end of the financial period. Check the timeline to see when your company must file its financial statements.

What do I file?

Use the form for registering financial statements to file that your company is inactive.

Enclose the financial statement documents, apart from the profit and loss account, with the notification. See a list of financial statement documents.

What does it cost?

Filing is free of charge when you file your financial statements within eight months from the end of the financial period.

If your notification is delayed, the fee is 85 euros. Go to our instructions: Filing financial statements late.

How to file

File your notification by filling in the paper form for registering financial statements and enclose your financial statement documents with the form.

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 the financial statement documents for registration all at once:

  • by post to: Finnish Patent and Registration Office, Financial statements, FI-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