Kirjanpito: Difference between revisions
More actions
m 1 revision imported |
Marked this version for translation |
||
| Line 1: | Line 1: | ||
<languages /> | <languages /> | ||
<translate> | <translate> | ||
<!--T:1--> | === Kirjanpito === <!--T:1--> | ||
<!--T:2--> | <!--T:2--> | ||
Kirjanpito is the legally required record of business transactions. Every entrepreneur must keep accounts. | Kirjanpito is the legally required record of business transactions. Every entrepreneur must keep accounts. | ||
<!--T:7--> | |||
A [[Toiminimi]] may use single-entry bookkeeping when the Accounting Act allows it. An [[Osakeyhtiö]], [[Avoin yhtiö]], [[Kommandiittiyhtiö]] and [[Osuuskunta]] use double-entry bookkeeping and prepare financial statements. Limited companies and co-operatives file statements with PRH. | A [[Toiminimi]] may use single-entry bookkeeping when the Accounting Act allows it. An [[Osakeyhtiö]], [[Avoin yhtiö]], [[Kommandiittiyhtiö]] and [[Osuuskunta]] use double-entry bookkeeping and prepare financial statements. Limited companies and co-operatives file statements with PRH. | ||
<!--T:8--> | |||
Keep receipts. Electronic storage is allowed if the files stay readable for the statutory retention period. The Tax Administration explains what to keep and for how long. | Keep receipts. Electronic storage is allowed if the files stay readable for the statutory retention period. The Tax Administration explains what to keep and for how long. | ||
| Line 14: | Line 15: | ||
VAT returns, the income tax return and, for companies, the PRH filing are all based on these records. | VAT returns, the income tax return and, for companies, the PRH filing are all based on these records. | ||
<!--T:9--> | |||
A private trader is not always required to have a business bank account. A separate account still makes the records clearer. Company money in an Oy is not the owner’s private money; withdrawals must be recorded. | A private trader is not always required to have a business bank account. A separate account still makes the records clearer. Company money in an Oy is not the owner’s private money; withdrawals must be recorded. | ||
| Line 20: | Line 22: | ||
Record sales and costs in the same month they happen. | Record sales and costs in the same month they happen. | ||
<!--T:10--> | |||
If you use an accounting firm, grant them a Suomi.fi authorisation so they can file in OmaVero. | If you use an accounting firm, grant them a Suomi.fi authorisation so they can file in OmaVero. | ||
<!--T:11--> | |||
Check the income-tax return date and, for an Oy, the PRH filing deadline for your financial year. | Check the income-tax return date and, for an Oy, the PRH filing deadline for your financial year. | ||
| Line 28: | Line 32: | ||
The best place to start is '''Finnish Tax Administration (record-keeping)''': https://www.vero.fi/yritykset-ja-yhteisot/toiminta/kirjanpitoaineisto/ | The best place to start is '''Finnish Tax Administration (record-keeping)''': https://www.vero.fi/yritykset-ja-yhteisot/toiminta/kirjanpitoaineisto/ | ||
<!--T:12--> | |||
Vero.fi states what records you must keep. For how to set this up when you found the firm, book Uusyrityskeskus: https://uusyrityskeskus.fi/yrityksen-perustajalle/palvelumme-alkavalle-yrittajalle/ . They can also point you to accounting firms. Listed firms: https://taloushallintoliitto.fi/ | Vero.fi states what records you must keep. For how to set this up when you found the firm, book Uusyrityskeskus: https://uusyrityskeskus.fi/yrityksen-perustajalle/palvelumme-alkavalle-yrittajalle/ . They can also point you to accounting firms. Listed firms: https://taloushallintoliitto.fi/ | ||
| Line 38: | Line 43: | ||
<!--T:13--> | |||
[[Category:base]] | [[Category:base]] | ||
</translate> | </translate> | ||
Revision as of 09:52, 20 September 2026
Kirjanpito
Kirjanpito is the legally required record of business transactions. Every entrepreneur must keep accounts.
A Toiminimi may use single-entry bookkeeping when the Accounting Act allows it. An Osakeyhtiö, Avoin yhtiö, Kommandiittiyhtiö and Osuuskunta use double-entry bookkeeping and prepare financial statements. Limited companies and co-operatives file statements with PRH.
Keep receipts. Electronic storage is allowed if the files stay readable for the statutory retention period. The Tax Administration explains what to keep and for how long.
VAT returns, the income tax return and, for companies, the PRH filing are all based on these records.
A private trader is not always required to have a business bank account. A separate account still makes the records clearer. Company money in an Oy is not the owner’s private money; withdrawals must be recorded.
Practical advice
Record sales and costs in the same month they happen.
If you use an accounting firm, grant them a Suomi.fi authorisation so they can file in OmaVero.
Check the income-tax return date and, for an Oy, the PRH filing deadline for your financial year.
Where to seek advice
The best place to start is Finnish Tax Administration (record-keeping): https://www.vero.fi/yritykset-ja-yhteisot/toiminta/kirjanpitoaineisto/
Vero.fi states what records you must keep. For how to set this up when you found the firm, book Uusyrityskeskus: https://uusyrityskeskus.fi/yrityksen-perustajalle/palvelumme-alkavalle-yrittajalle/ . They can also point you to accounting firms. Listed firms: https://taloushallintoliitto.fi/
All the necessary links
- vero.fi — Accounting and storage of receipts.
- prh.fi — Filing financial statements.
- taloushallintoliitto.fi — Accounting firms.
- suomi.fi — Authorisations for your accountant.