Free
Financial statements for your dormant company without an accountant
Answer a few questions and get ready-to-file documents for your Finnish limited company (osakeyhtiö): the financial statements (tilinpäätös), the balance sheet book (tasekirja) and the minutes of the annual general meeting. File them yourself, or let us file them for you (coming soon).
The service and the generated documents are in Finnish.
How it works
- 1
Company
Your company details are fetched by business ID (Y-tunnus) from the open data of the Finnish Patent and Registration Office (PRH).
- 2
Eligibility
A few questions confirm that the service suits your company.
- 3
Figures
Enter the figures from the previous financial year. The service calculates the rest and adds the comparison figures.
- 4
Documents
Download signature-ready PDFs and filing instructions.
Who is it for?
Limited companies with no business activity and no bookkeeping entries during the financial year, where you are the one entitled to file the financial statements.
Who is it not for?
If the company had sales, expenses, salaries or paid dividends during the financial year, you need an accountant.
Pricing
Frequently asked questions
Does a dormant limited company have to prepare financial statements?
Yes. A Finnish limited company must prepare financial statements and file them with the trade register (kaupparekisteri) even if it had no activity at all (KILA 1770/2005). It must also file the corporate tax return 6B (veroilmoitus) for every financial year.
Which documents do I need?
The financial statements (balance sheet, income statement and notes), the balance sheet book (tasekirja) and the minutes of the annual general meeting (varsinainen yhtiökokous). The service produces them in Finnish as signature-ready PDFs, together with filing instructions. Instead of holding a meeting, the shareholders can also make a unanimous written shareholders' decision (osakaspäätös, OYL 5:1).
What are the deadlines?
The financial statements must be prepared within 4 months of the end of the financial year (KPL 3:6) and the annual general meeting held within 6 months (OYL 5:3). The adopted statements must be filed with the trade register within 2 months of adoption (OYL 8:10), so in practice no later than 8 months after the year end. The tax return 6B is due 4 months after the end of the last calendar month of the financial year.
Who signs the financial statements?
The board and the managing director, if there is one, date and sign them (KPL 3:7). A board of one ordinary member is enough, as long as it also has a deputy member (OYL 6:8).
Do we need a general meeting if there is only one shareholder?
You do not have to hold a meeting, but the decisions still have to be made. Shareholders can decide general meeting matters unanimously without a meeting, and the decision must be recorded, dated, numbered and signed (OYL 5:1). A sole shareholder signs it alone.
What happens if the financial statements are filed late?
The Finnish Patent and Registration Office (PRH) charges a late filing fee if the statements are not filed within 8 months of the year end: 150 € if up to 2 months late, 300 € if 2-4 months late and 600 € if more than 4 months late or never filed. The fee doubles if filing is late for two or more consecutive financial years. These fees apply to financial years ending on or after 1 December 2024.
How do I file the financial statements with PRH?
File the adopted statements either in OmaVero as an attachment to the tax return 6B, with the attachment type "PRH ja Verohallinto", or directly in the YTJ service. OmaVero forwards them to PRH 7 days after receipt. In YTJ, the meeting minutes are not attached; you enter the adoption date and the decision on the profit as form fields.
What if the company's equity is negative?
If the board finds that the company's equity is negative, it must without delay file a notice of loss of share capital with the trade register (OYL 20:23). Capital loans (pääomalainat), for example, count as equity in this calculation.