Finland's PRH starts charging fees for late financial statements
The Finnish Patent and Registration Office began charging limited liability companies and co-operatives for late financial statements in autumn 2025, under Trade Register Act changes in force from 1 January 2025. The fee is €150, €300 or €600 depending on how late the filing is, doubled for public companies and for repeat failures. It applies to financial periods ending on or after 1 December 2024.
Amendments to the Finnish Trade Register Act that took effect on 1 January 2025 introduced a fee for filing financial statements late. In October 2025 the Finnish Patent and Registration Office (PRH) began sending letters to companies that had not filed for periods ending on 31 December 2024.
What changed
- Limited liability companies and co-operatives must file financial statements with the Trade Register within eight months of the end of each financial period.
- The late fee applies to financial periods that ended on or after 1 December 2024:
- €150 if up to two months late.
- €300 if two to four months late.
- €600 if more than four months late or not filed at all.
- The fee doubles for public limited companies and European companies, and where statements are missing for two or more consecutive periods.
- Inactive companies must still file.
Who is affected
Finnish limited liability companies and co-operatives, including dormant ones.
What to do
Diary the eight-month deadline for every Finnish entity and file even when a company is not trading.
Later developments
By May 2026 the PRH reported that about 35,000 companies had still not filed their most recent financial statements.