Li­mi­ted lia­bi­li­ty com­pa­nies and co-ope­ra­ti­ves: New fee for late sub­mis­sion – file your fi­nan­cial sta­te­ments on time

Limited liability companies and co-operatives must file financial statements for the financial period with the Finnish Trade Register within eight months of the end of each financial period. The Finnish Patent and Registration Office (PRH) has begun to impose a fee for the late submission of financial statements if limited liability companies and co-operatives do not submit their financial statements to the Finnish Trade Register on time.

The PRH sends the company the decision on the imposition of the fee along with payment instructions.

Please note that the PRH imposes the fee for late submission of financial statements if the company submits its financial statements late or does not submit the financial statements within a year of the end of the financial period.

The fee for late submission of financial statements applies to financial periods that ended on 1 December 2024 or later.

Amount of the fee

The fee imposed for the late submission of financial statements is:
  • 150 euros when the financial statements are late by no more than 2 months
  • 300 euros when the financial statements are late by 2–4 months
  • 600 euros when the financial statements are late by more than 4 months or are not submitted at all.
The fee is doubled if the company is a public limited liability company or European company.

The PRH imposes a double fee if financial statements are not submitted for two or more consecutive financial periods. Read more about the fee for late submission at prh.fi.

Submit the details in time to avoid the fee

You can avoid the fee for late submission by submitting the financial statements in time with the Trade Register. Go to our instructions at prh.fi.

Please note that limited liability companies and co-operatives must file financial statements even if their business is suspended. Go to the instructions for the financial statements of an inactive business.

Make sure your financial statements filed with tax returns have been registered

Most companies file their financial statements with tax returns. The financial statements will only be sent the Tax Administration to the PRH Trade Register if you follow the Tax Administration’s instructions carefully.

As soon as the financial statements have been registered, a register extract will be sent to the company’s mailing address.

The details of the registered financial statements are in the Trade Register extract, which you can download in our Virre Information Service.Avautuu uuteen välilehteen  Run a search for the details of your company and download the Trade Register extract free of charge.


Further information:

Filing financial statements late with the Trade Register
Trade Register Advisory Service
Tel. +358 29 509 5030
Mon–Fri 9.00–15.00