General partnerships and limited partnerships: how to file financial statements with the Finnish Trade Register
General partnerships and limited partnerships file their financial statements with the Finnish Trade Register within six months from the end of the financial period only if they meet any of the following requirements:
- The partner in a general partnership or general partner in a limited partnership is a limited liability company.
- The partner or general partner is a general partnership or a limited partnership, whose general partner is a limited liability company.
- At least two of the following thresholds were exceeded during the financial period that has ended or during the financial period immediately preceding it:
- net turnover was 12 million euros;
- balance sheet total was 6 million euros; or
- average number of employees was 50.
Who files the notification?
The notification is signed by a partner in a general partnership or by a general partner in a limited partnership. Procuration rights are not enough to sign a notification to the Finnish Trade Register. Read more at ytj.fi about how to sign notifications using the online filing service at ytj.fi. Open link in a new tab
Someone else can fill in the notification without authorisation and then ask the person signing to sign the notification online at ytj.fi. Read more about how to sign notifications filled in by someone else online at ytj.fi. Open link in a new tab
A partner in a general partnership or a general partner in a limited partnership can authorise
someone else to sign the notification using the online filing service at ytj.fi. Read more at ytj.fi about how to authorise online at ytj.fi. Open link in a new tab
You cannot sign or authorise online at ytj.fi if the partner is a company, an organisation or an estate of a deceased person. In that case, file your notification using our forms in Finnish or in Swedish (see our instructions further down the page).
What does it cost?
Filing financial statements is free of charge if you use the online service at ytj.fi. The online service is available in Finnish and Swedish. If you file the financial statements on paper, the handling fee is 100 euros. The PRH will send you an invoice. Do not pay the handling fee in advance.
How to file
File your notification using our online 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 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).
How to file if the partner is a company
You cannot file a notification using the online service at ytj.fi if the partner is a company, an organisation or an estate of a deceased person. In that case, file your notification using our forms in Finnish or in Swedish.
Send the notification form to the Finnish Trade Register either by post or using our online form in Finnish or in Swedish.
If you send your notification using our online form in Finnish or in Swedish, read our instructions for paper forms (see the link below) and then log into the online form.
To log into the service you will need a Finnish personal identity code and either personal internet banking codes, a mobile certificate, or an electronic identity card (HST card). Go to the online form in Finnish or in Swedish for filing financial statements of general partnerships or limited partnerships with the Finnish Trade Register.Open link in a new tab
Go to our instructions for paper forms.
Please note that if you file your notification using the forms, the processing time will be longer than when filing online at ytj.fi.
What happens after registration?
As soon as the financial statements have been registered, a register extract will be sent to the company’s mailing address, as recorded in the Finnish Business Information System (BIS) at ytj.fi.
The details on the financial statements are public and available from the PRH Virre Information Service. Go to Virre Information Service. Open link in a new tab
Several service providers use the details in financial statements. Read more about our co-operation partners providing details from financial statements.