PRH · ytj.fi · Finnish Trade Register · 2026-2028 Rollout
From 2027, most Finnish companies required to appoint a statutory auditor must file financial statements in iXBRL via ytj.fi. XBRTags handles Finland's SBR national taxonomy — FAS and IFRS — so your team doesn't have to learn it.
The Mandate
Full Finland iXBRL history & guide →Finland's PRH is rolling out mandatory structured digital reporting for businesses in three phases between 2026 and 2028. The 2027 iXBRL mandate will affect most Finnish companies above statutory audit thresholds — covering financial statements, audit reports and management reports.
Unlike ESEF (which covers only Nasdaq Helsinki-listed companies), PRH iXBRL will reach the broad Finnish commercial sector — an estimated tens of thousands of companies filing under both Finnish GAAP (FAS) and IFRS. The Finnish SBR national taxonomy covers both standards.
2021
ESEF Mandatory
All Nasdaq Helsinki-listed companies file ESEF iXBRL for the first time under FIN-FSA supervision.
Jan 2026
Electronic Filing Begins
Mandatory online filing via ytj.fi for all notifications and applications. PRH digital transition phase one.
2027
iXBRL Mandatory
Companies required to appoint a statutory auditor must file financial statements, audit report and management report in iXBRL via ytj.fi.
2028
Full Transition
All company accounts in Finland's Trade Register available in structured digital form. Complete SBR rollout.
Who Is In Scope
The mandate applies to Finnish companies that meet the threshold for statutory auditor appointment under the Finnish Auditing Act (Tilintarkastuslaki). A company must appoint an auditor if it exceeds two of the following three criteria in the preceding financial year:
Thresholds are low — the vast majority of Finnish companies with any material business activity will be in scope from 2027.
What Must Be Filed
Each PRH iXBRL submission covers three core documents, all tagged under the Finnish SBR taxonomy and submitted as a single package via ytj.fi:
Financial statements
Balance sheet, income statement, notes — tagged under the Finnish SBR taxonomy whether filed under FAS or IFRS.
Statutory audit report
The auditor's report is tagged and included in the iXBRL submission, confirming the financial statements are audited.
Management report (toimintakertomus)
The board's management report is tagged as a structured document, including key qualitative disclosures and forward-looking statements.
Filing under Finnish GAAP (FAS)
The majority of Finnish companies outside the listed sector use Finnish Accounting Standards (FAS) — the Kirjanpitolaki framework. The Finnish SBR taxonomy was built to cover FAS line items in full, so companies reporting under Finnish GAAP do not need to adopt IFRS for PRH iXBRL compliance.
XBRTags applies the correct FAS element set from the SBR taxonomy to your financial statements — balance sheet, income statement and relevant notes — and validates the output against ytj.fi portal requirements before delivery.
Filing under IFRS
Finnish subsidiaries of Nasdaq Helsinki-listed groups that file under IFRS may need both ESEF iXBRL (for the consolidated group filing) and PRH iXBRL (for each subsidiary's Trade Register filing). The SBR taxonomy has an IFRS element set that covers these subsidiaries.
XBRTags handles both under one engagement — applying the correct taxonomy for each filing type, coordinating Nasdaq CSF and ytj.fi validation, and delivering both packages on the same timeline.
How XBRTags Handles PRH iXBRL
01
We apply Finland's national SBR taxonomy to your financial statements — FAS or IFRS. Our specialists track all PRH taxonomy updates as they are published. You don't need to know which element maps to which line item.
02
Every PRH iXBRL file is tested against ytj.fi portal validation rules before it leaves our workflow. No file is delivered with validation warnings. Your submission is portal-ready when you receive it.
03
File a test PRH iXBRL before 2027 becomes mandatory. Identify gaps in your reporting structure, confirm FAS or IFRS taxonomy coverage, and fix issues while there is still time to make changes without a compliance penalty.
Client Feedback
Tiina M.
Finance Controller, Tampere manufacturing
"We ran a dry-run PRH iXBRL for FY 2024 to understand the 2027 mandate. XBRTags turned it around in 6 days and identified three areas where our management report structure needed to change. Invaluable preparation."
Ossi P.
CFO, Finnish retail group
"Our auditors confirmed we'd be in scope for the 2027 mandate but had no idea how the SBR taxonomy worked. XBRTags explained our specific obligations clearly and handled the entire filing. No learning curve from our side."
Henna S.
Finance Director, Finnish professional services
"We file under FAS and weren't sure the SBR taxonomy would cover our structure. XBRTags confirmed FAS coverage, mapped everything correctly and had the file ready before we even reached out to ytj.fi for guidance."
FAQ
PRH iXBRL is the structured digital reporting format mandated by the Finnish Patent and Registration Office for financial statements filed with the Trade Register via ytj.fi. From 2027, companies required to appoint a statutory auditor must submit financial statements, audit report and management report in iXBRL format. Electronic filing begins January 2026; full iXBRL from 2027.
Yes. The Finnish SBR taxonomy covers both FAS and IFRS reporting standards. The majority of Finnish companies not listed on regulated markets report under Finnish GAAP — all are covered by the SBR taxonomy. XBRTags handles FAS-compliant iXBRL tagging without requiring you to change your accounting framework.
Yes. A Nasdaq Helsinki-listed group typically needs ESEF iXBRL for the consolidated Annual Financial Report and PRH iXBRL for each qualifying Finnish subsidiary's Trade Register filing from 2027. XBRTags handles both under one engagement — one contact, one workflow, coordinated delivery on both Nasdaq CSF and ytj.fi.
Yes, and we strongly recommend it. A dry-run reveals gaps in your reporting structure — management report tagging issues, FAS line items that need custom extensions, document formatting that doesn't align with ytj.fi requirements — while there is still time to address them. Contact us to schedule a dry-run engagement.
If your management report contains disclosures that don't map directly to a standard SBR concept, we create extension elements and anchor them appropriately. We document every extension decision in the mapping report so your auditor can review them. We recommend a dry-run filing to identify any structural issues before 2027.
Run a dry-run PRH iXBRL filing now. Discover your readiness, identify gaps, and be prepared before it's mandatory. We respond within one business hour.