Notification on amendments or termination of business: limited liability companies, co-operatives, savings bank, and foundations (Y4)

Use the Y forms if you cannot file your notification online at ytj.fi in Finnish or Swedish.

See the company types that can use online filing at ytj.fi.

The details you enter on the form will be publicly available to everyone.

Do not enter personal identity codes or the contact person’s contact details on the form. You can enter this information on a separate personal data form and enclose it with your notification.

Detailed guidance:

When do I need to fill in a notification form on amendments or termination Y4?

Use form Y4 to tell the Finnish Patent and Registration Office (PRH) and the Finnish Tax Administration about changes to your

limited liability company
co-operative
foundation
savings bank or
other organisation
or about closing your company.

With a few exceptions, all the notifications to the Finnish Trade Register are subject to a fee. Go to the Finnish Trade Register’s price list and payment instructions on the PRH website.Open link in a new tab

Notifications to the Finnish Tax Administration are always free of charge.

How do I fill in the form?

Save the form to your computer and fill it in. Fill in the form before printing it.

Basic information

Always fill in the basic information.

Enter the Finnish Business ID. There is a field for each digit on the form. The Business ID consists of seven digits and a control mark. If the Business ID starts with 0 (zero), enter it as well.

Enter the registered name of the company or organisation under “Company name”.

The company files changes or a notification of termination of business with the PRH’s registers

Select the register at the PRH to which you want to report the change or the termination of business.

Complete pages 3–4 to give details of the changes and the termination of business to the registers of the Finnish Tax Administration.
Request for registration on a certain date / accelerated processing request

Tick the box if you are requesting registration on a certain date (for example, an accelerated processing request). This does not apply to changes of address or contact details.

Please enclose a separate letter explaining your reasons for the request.

New company name

Enter the new company name.

Go to the PRH website for further instructions about company names, parallel company names and auxiliary company names.

New home municipality

Enter the new home municipality of the company. It must be a municipality in Finland.

For companies outside Finland, enter the new country of tax residence.

Other company names, if any

You can also register parallel company names or auxiliary company names with the Finnish Trade Register.

A parallel company name is a translation of the Finnish or Swedish company name. Enter the parallel company name(s) of your company. Add the language in brackets.

You can enter one or more auxiliary company names on the form.

Describe which of the company’s activities are conducted under each auxiliary company name. Please note that the business you are planning to run under the auxiliary company name may only cover a part of your company’s business. Pay a handling fee for each auxiliary company name.

Go to the PRH website for further instructions about parallel company names and auxiliary company names.

Contact details of the company for public use

Enter the new contact details of your company. A company registered at the Finnish Trade Register must have a street address or a postal address. You can also enter other contact details for your company, such as an email address and telephone number.

c/o

If you want to register the postal address of another company or person as your company’s postal address or street address, enter the name of the company or person in the c/o field.

New postal address

Enter the new postal address of your company. If you want to use a PO Box address, enter the PO Box address only.

Postal address: name of the street or road
Building no: an address number of a house can also include a letter, hyphen or slash.
Entrance no: staircase letter, if any, or the abbreviation Apt.
Apartment no: the apartment number, and a divider, if any
PO Box no: the PO Box number
Postal code
Town or city

The postal address will be transmitted to the Finnish Tax Administration. If you want to register a different postal address with the Finnish Tax Administration, enter the address on page 3 under “Postal address to be given to the Tax Administration use only”.

New street address

Enter the new street address of your company. The street address is the address where the business or the permanent place of business is located.

Postal address: name of the street or road
Building no: an address number of a house can also include a letter, hyphen or slash.
Entrance no: staircase letter, if any, or the abbreviation Apt.
Apartment no: the apartment number, and a divider, if any
Postal code
Town or city

Contact details that should be removed

Enter the contact details that should be removed. Please note that all address details cannot be removed, as the company must have a postal address or a street address.

Financial period (accounting period)

Enter the change to the financial period as follows:

Enter under “Current, exceptional accounting period” when the current financial period starts and ends in the format dd.mm.yyyy–dd.mm.yyyy.
Enter the new, normal financial period without the year in the format dd.mm.‒dd.mm.

The normal financial period is always 12 months.

The exceptional financial period may be shorter or longer than 12 months. It cannot be longer than 18 months. The current, exceptional financial period and the new, normal financial period must end on the same day.

Changes to the financial period must be filed two months before the date when the new financial period must be registered at the latest (Decision of the Finnish National Board of Taxes on filing obligation and record keeping, 1379/2006, section 35).

Change of legal entity form

If the company’s form of business changes, enter the current and new business form.

You can use form Y4 only if the Business ID remains the same, although the form of business changes.

Read more about change of legal entity form.

New main sector (line of business) to be declared to the Tax Administration

Enter the new main sector of the company, which is the sector in which the company mainly operates. If the new main sector is not included in the line of business registered at the Finnish Trade Register, the company must change the articles of association, rules or bylaws, and file the changes with the Trade Register.

Please note that the company can have only one main sector (main line of business), and it will be shown in the company and organisation search at ytj.fi.

Use the five-digit TOL 2008 code provided by Statistics Finland.

Go to the Standard Industrial Classification TOL 2008 on the Statistics Finland website.

Who can provide further information about this notification?

Indicate the person or company that can provide further information about the notification. Also enter the company the person is representing if the postal address is not the person’s home address. This contact person is always notification-specific.

The PRH will send the contact person a register extract or a request to correct or supplement the notification, if necessary. If the company does not indicate a contact person, the PRH will send the register extract to the company’s address.

The Finnish Tax Administration always sends registration notices and requests for information, if necessary, to the company’s address entered on page 1 or on page 3 under “Postal address to be given to the Tax Administration use only”.

Please note that the details you submit to the PRH on the form will be publicly available to everyone.

Appendix forms for specific legal entities submitted to the PRH

If necessary, fill in an appendix form of the PRH, if you file company changes with the Finnish Trade Register or Register of Foundations. Please note that appendix form 15 must always be submitted together with a notification of termination.

Tick the box to select an appendix form applicable to your company type and change.

Additional information to the PRH

Use this field to give additional information to the PRH if necessary.

Date and signature

Add the date and printed name. Print out the form and sign it by hand.
The notification is signed by a person responsible for filing the notification or by a person authorised by them. Enclose an original general power of attorney or a certified copy of a special power of attorney.

The following people are responsible for filing the notification:

Limited liability companies, co-operatives, savings banks, insurance associations, and state public enterprises: ordinary members of the board of directors or the managing director
Foundations, mortgage societies, and right-of-occupancy associations: ordinary members of the board of directors or board of trustees
Branch of a foreign trader: a person appointed to sign the company name or to represent the company
Foreign businesses with no fixed establishment in Finland: the business operators themselves or their representative in Finland
European economic interest groupings: the manager
Shipping companies: ship owners

Postal address to be given to the Tax Administration use only

The Finnish Tax Administration sends correspondence to the company’s public postal address. Alternatively, you can enter a separate postal address only for the use of the Finnish Tax Administration.

Information on the party continuing the business

Tick the box if the company will continue the predecessor's operations. Enter the Finnish Business ID and name of the predecessor.

Tick the box if the company will terminate the operations, and the business is then continued by for instance a buyer. Enter the Business ID of the party continuing the business. If the Business ID is not known, enter the name of the party continuing the business.

VAT liability

The company may register for VAT or request VAT taxpayer status. The company can also indicate that VAT registration is terminated. Select the most appropriate alternative and enter the start or end date of operations in the format dd.mm.yyyy.

If the company does not consider itself liable for VAT, it must file a statement of the grounds.

Go to the Finnish Tax Administration website for further information about VAT.

Read more about group registration.

Registration for VAT

Enter the date as of which the company registers for VAT.

The company can

Further information: Read the instructions of the Finnish Tax Administration for companies registering for VAT.

VAT taxpayer status is requested

In some cases, companies may request VAT taxpayer status on their own initiative even if they are not liable for VAT by law. A company that has requested VAT taxpayer status is usually registered for VAT from the date of receipt of the notification.

The company can request VAT taxpayer status

for the transfer of rights to use immovable property
as a small-scale business operator
for intra-Community acquisitions
as a primary producer
as a foreign enterprise
as a distance seller, foreign company
as a non-profit or religious entity.

Further information: Read the instructions of the Finnish Tax Administration for companies requesting VAT taxpayer status.

Terminating the VAT

Indicate if the company’s VAT registration is terminated.

Read more how to report termination of VAT-liable activities to the Finnish Tax Administration.

The company does not consider itself liable for VAT

If the company does not consider itself liable for VAT, select the appropriate reason and give more details on page 4 under “Additional information to the Tax Administration”.

For easier processing, enclose a written statement or supplement. For instance, enclose a statement of the grounds if you sell healthcare services.

Even if the company’s main business operations are exempted from VAT, the company may be liable for VAT if it has other business operations subject to VAT.

Go to the Finnish Tax Administration website for further information about business operations that are exempted from VAT.

Changes concerning payment of wages

If the company is an employer paying wages on a regular basis, enter the start date of payment. The information about the entry in the Employer Register is publicly available to anyone as set out in the Finnish Business Information Act.

Read more about how a company registers as an employer paying wages on a regular basis or stops being a regular payer of wages.

Changes or termination concerning Prepayment Register

If the company is applying for entry in the Prepayment Register, enter the filing date of the application or the start date of operations as the start date.

The entry in the Prepayment Register will be publicly available for anyone in the company and organisation search at ytj.fi.

Companies that operate or intend to operate a trade, business, farm or other activity that generates income can be entered in the Prepayment Register. When the company has a valid registration in the Prepayment Register, the payer does not need to withhold tax on the compensation (such as royalties, trade income or other nonwage compensation).

The Finnish Tax Administration can deny the entry of a newly established company into the Prepayment Register if a person in charge of the company, or a company the person has previously been in charge of, has substantially neglected their tax payment obligation, tax-related notification duty, accounting obligation, or other tax-related obligations.

The company discontinuing the prepayment-registered status

The company will be deregistered from the Prepayment Register if the company’s operations have ended completely. Enter the end date of operations. The company can be deregistered from the Prepayment Register if the company’s line of business has changed and the new line of business does not require entry in the Prepayment Register. Deregistration is made no earlier than when this form arrives.

Tax period of self-assessed taxes

Enter the company’s turnover (=sales) and the desired tax period for VAT and employer contributions.

Please note that if you leave the fields empty, the Finnish Tax Administration will automatically register your company for monthly processing.

Read our instructions for selecting the tax period of self-assessed taxes.

Additional information to the Tax Administration

Changes to liability to pay tax on insurance premiums

Insurers (insurance companies) with an operation in Finland must pay a tax on the insurance premiums agreed with their clients, if the object of insurance is a property located in Finland, an interest related to activities practised in Finland, or other interest in Finland. Policyholders must pay a tax on the insurance premiums when they pay the insurance premium to an insurer that does not conduct insurance business in Finland. You do not register for tax on insurance premiums for payment of statutory pension insurance contributions.

If your company registers for tax on insurance premiums, enter the start date of operations. Enclose an informal statement to describe the nature of operations.

If the company’s liability to pay tax on insurance premiums ends, enter the date when the company is deregistered from the register of parties liable to pay tax on insurance premiums.

Interruption of business

If the company interrupts business, indicate it in this field and add the end date to the registers of the Finnish Tax Administration.

The Finnish Tax Administration removes the company from the Prepayment Register, Employer Register and VAT Register. If the company restarts business activities, it must file a new notification of changes.

The interruption will be publicly available for anyone in the company and organisation search at ytj.fi.

The interruption is not entered in the Finnish Trade Register or Register of Foundations.