Government bills20
- HE 38/2026 vpPassed with amendments
Easing corporate sustainability reporting
The size thresholds for companies' statutory sustainability reporting will be raised, meaning the reporting obligation will apply only to the very largest companies. At the same time, the position of small and medium-sized enterprises will be eased by limiting the amount of sustainability information that can be requested from them in supply chains.
4 Jun 2026 · 1 vote108 jaa61 ei - HE 79/2025 vpPassed with amendments
Postponing the start of sustainability reporting
The obligation for large companies to start statutory sustainability reporting will be postponed by two years. The first reports will only have to be prepared for the financial year 2027, but companies may report earlier voluntarily if they wish.
6 Nov 2025 · passed without a vote - HE 190/2024 vpPassed with amendments
Increasing transparency in political funding
Transparency in election and party funding will be increased by requiring significant campaign loans and their guarantors to be declared. In addition, the compulsory membership ballot in parliamentary elections will be abolished, and the minimum age for signing a European Citizens' Initiative will be lowered to 16 years.
12 Jun 2025 · 12 votesClosest vote · Wording of a section
131 jaa65 ei - HE 221/2021 vpPassed
Extending accounting obligations to foreign companies
Foreign companies operating in Finland or managed from Finland will be required to keep accounting records. The change aims to facilitate the fight against the shadow economy and improve authorities' access to information.
22 Feb 2022 · passed without a vote - HE 76/2024 vpPassed with amendments
Raising accounting size thresholds for businesses
The monetary size thresholds for company categories in accounting will be raised by 25 per cent due to inflation. The change will reduce the administrative burden on companies and ease their reporting obligations.
25 Oct 2024 · passed without a vote - HE 59/2024 vpPassed with amendments
Enhancing bankruptcy supervision and information access
The rights of the Bankruptcy Ombudsman and the estate administrator to obtain the debtor's financial and accounting data will be strengthened. At the same time, the rules on completing accounting records and recovering public receivership costs will be clarified.
13 Sep 2024 · passed without a vote - HE 99/2023 vpPassed with amendments
Publishing tax information of multinational enterprises
Large multinational enterprises will be required to publish annually information on the income taxes they pay, broken down by country. The information will be made publicly available on companies' websites and in the Trade Register.
17 Apr 2024 · 3 votesClosest vote · 1. lakiehdotus , 7 b luvun 9 § / Mai Kivelä
109 jaa61 ei - HE 20/2023 vpPassed with amendments
Mandatory sustainability reporting for large companies
Large companies and listed companies will be required to report regularly on the environmental and social impacts of their operations. The reported sustainability information must be independently assured by an auditor and published in digital format.
11 Dec 2023 · passed without a vote - HE 254/2022 vpLapsed
Increasing transparency in election funding
Oversight and disclosure requirements for election and political party funding will be tightened to enhance transparency. In addition, the minimum age for signing a European citizens' initiative will be lowered to 16, and the rules on candidate selection for parties will be made more flexible.
5 Apr 2023 · no votes - HE 200/2022 vpPassed
Simplifying association administration and accounting
Financial management and administration in small associations will be eased and streamlined. The smallest associations will be permitted to keep simpler accounts than under the Accounting Act, and electronic procedures can be used more flexibly in association decision-making.
17 Jan 2023 · passed without a vote - HE 226/2022 vpPassed
Easing invoice storage and VAT rules
Businesses will be allowed to store invoices and receipts more freely abroad as well, provided that the Finnish Tax Administration has access to the records without undue delay. In addition, the rules on VAT groups for financial and insurance companies and the procedures for correcting tax returns for EU distance sales will be made more flexible.
15 Dec 2022 · passed without a vote - HE 279/2018 vpPassed with amendments
Equity savings accounts for retail investors
A new equity savings account will be created in Finland for private individuals. Within the account, listed shares can be traded and dividends accrued without immediate tax consequences.
7 Mar 2019 · 1 vote126 jaa57 ei - HE 60/2019 vpPassed
Automating municipal financial reporting
Financial data from municipalities and joint municipal authorities will be submitted automatically directly from financial management systems to a shared data repository maintained by the State Treasury. The reform replaces previous form-based data collection and improves the timeliness and comparability of municipal finance data.
16 Dec 2019 · passed without a vote - HE 68/2018 vpPassed with amendments
Enhancing competition oversight and competitive neutrality
Public bodies will be required to keep separate accounts for their commercial activities on the market in order to safeguard fair competition. At the same time, the powers of the Finnish Competition and Consumer Authority (KKV) in inspections and the exchange of information between authorities will be improved.
17 May 2019 · passed without a vote - HE 248/2018 vpPassed with amendments
Electronic platform for waste and side streams
An electronic data platform will be established in Finland to promote the recycling of waste and material flows. Companies and other waste holders will primarily have to seek private waste management services on the platform before they can use municipal secondary waste management services.
11 Mar 2019 · 1 vote99 jaa85 ei - HE 96/2026 vpIn progress
Digitalising corporate financial statements
Limited liability companies and partnerships owned by limited liability companies will have to prepare and submit their financial statements to the Trade Register in digital format. The reform will improve the availability, quality and comparability of corporate financial data.
28 May 2026 · no votes yet - HE 208/2016 vpPassed with amendments
Sustainability reporting obligation for large companies
Large companies will be required to report on the social and environmental impacts of their activities, such as human rights and anti-corruption measures. At the same time, the relationship between financial statements and the management report will be clarified.
23 Dec 2016 · 3 votesClosest vote · 1. lakiehdotus, 3 a luvun 3 §, mietintö / Hanna Sarkkinen
142 jaa19 ei - HE 212/2016 vpPassed
Postponing corporatisation of municipal occupational healthcare
The obligation on municipalities to incorporate the occupational healthcare medical treatment services they provide will be postponed by two years to the beginning of 2019. During the transitional period, municipalities must separate occupational healthcare accounting from their other healthcare services.
16 Dec 2016 · passed without a vote - HE 98/2015 vpPassed with amendments
Clarifying insurance sector accounting rules
Accounting provisions for insurance companies, pension foundations and insurance funds will be harmonised with general accounting legislation, and overlapping text in the acts will be pruned. The changes will streamline financial reporting in the sector.
22 Dec 2015 · passed without a vote - HE 89/2015 vpPassed with amendments
Easing financial reporting for small businesses
Financial statement requirements for small and micro-enterprises will be eased to reduce the administrative burden. At the same time, accounting rules will be updated to enable the use of modern electronic methods and storage formats.
18 Dec 2015 · passed without a vote