UKKO Kevytyrittäjä
UKKO Yrittäjä
UKKO Kevytyrittäjä
UKKO Yrittäjä
When your company's financial year is approaching its end, we will send you by email a checklist of the information and actions required for the financial statements, which are:
- Add all expenses and income related to this financial year to the service, regardless of whether they have been paid – please pay special attention to unpaid salary and travel expenses.
- Please create separate vouchers for income in addition to any draft invoices – a sales invoice draft created in the system will not be processed and will not be taken into account when calculating the financial year’s result.
- Depending on the type of transaction, create an expense or income in the system as usual, and attach, for example, an informal document indicating that the transaction is unpaid but belongs to the previous financial year. Also write this information in the description field. Add line details as usual, including any applicable VAT.
- When the income/expense is paid, you can allocate the payment to the document you created, or if you create a new document (e.g. a sales invoice), remember to delete the extra document.
- In addition, we need the following information before preparing the financial statements – please send us a response to each item, even if it does not apply to your company:
- Signed inventory list, if the company has sellable products in stock or for use in providing services.
- Details of leasing agreements.
- Minutes of any shareholders’ meetings that may have been held after the approval of the previous financial statements. Note: We will notify you separately when it is time to hold the shareholders’ meeting to approve the financial statements currently being prepared.
- Balance certificates for your company’s bank accounts – request these from your bank for the last day of the financial year. For the UKKO Business Account (Swan), a separate balance certificate is not required.
- Note! A bank statement is not a balance certificate.
- Balance certificates for loans and installment payments as well as loan repayment schedules – request these from your bank or other lender.
- A breakdown of shares, holdings, and funds owned by the company.
- Signed cash register balance confirmation, if the company uses cash in its operations.
- The average number of personnel during the financial year (including the entrepreneur themself).
- Terms and possible securities for shareholder loans.
- If you pay salaries to employees (subject to TyEL), information on accrued holiday pay liabilities.
- If there are other members on the company’s board and/or a managing director in addition to yourself, please send their names and email addresses for the electronic signing of the financial statements.
- If there are other shareholders in the company in addition to you, please send their names and email addresses for electronic signature of the minutes of the general meeting.
- Please check that the details of the company’s responsible persons are up to date in your customer account settings.
- Check whether you have accumulated shareholder loans, for example, due to missing receipts, expenses not related to business activities, or if you have withdrawn a loan from the company. You can verify this from the balance sheet or by contacting customer service. If the shareholder loan has not been repaid by the end of the calendar year, the unpaid portion will be reported to the Finnish Tax Administration to be taxed as capital income.
- Once you have added the receipts to the service and provided us with the information requested in items 1–12 by the end of the month following the end of the financial year to osakeyhtio@ukko.fi, we can proceed with your company’s financial statements.
When the result for the financial year is ready, we will notify you by email.
We also recommend taking care of any final matters you wish to include in this financial year, for example, the repayment of shareholder loans, before the end of the financial year.
Please note that if the materials are not submitted on time, a late submission fee may be charged according to our price list. In addition, the financial statements may not be delivered by the deadline, which could result in a late filing penalty imposed by the Tax Administration for your company.