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 both during the financial period that has ended and 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.
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 the partner is a company, send your notification free of charge using a separate online form in Finnish or in 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
1. 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.
2. If the partner is a person
File your notification online using our service at ytj.fi in Finnish and Swedish. You will need to have 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. File all financial statement documents. Go to our instructions: Financial statement documents.
Please note that the details and documents you submit, as well as the
notification document created by the service, are 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).
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
What happens after registration?
Financial statements filed using the online service at ytj.fi can be registered automatically.
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 financial statement details.