kirjanpitovelvollisten

Kirjanpitovelvolliset refers to entities or individuals in Finland who are legally obligated to maintain accounting records. This obligation is primarily governed by the Accounting Act (Kirjanpitolaki). Generally, all businesses, regardless of their legal form, are considered kirjanpitovelvollisia. This includes sole traders, partnerships, limited liability companies, and cooperative societies.

The core purpose of this requirement is to ensure transparency and to provide a basis for taxation, financial reporting, and business analysis. Kirjanpitovelvolliset must record their financial transactions systematically, typically in chronological order, and retain these records for a specified period, usually six years from the end of the financial year in which the transaction occurred.

The specific accounting principles and methods that must be followed are also outlined in the Accounting Act and related regulations. These principles aim to ensure that financial information is true, fair, and provides a reliable picture of the entity's financial position and performance. Failure to comply with these obligations can lead to penalties, including fines or other legal consequences. The scope and complexity of the accounting requirements can vary depending on the size and nature of the business.