PRH sets taxonomy versions by period and widens structured filing

PRH now publishes, for each reporting period, which taxonomy version and entry point (sovellettava taksonomiaversio ja entry point -määritys) each company form must applyPRH (jota kunkin yrityksen täytyy soveltaa raportointikaudella). The selection rule (Pääsääntö oikean taksonomian valinnassa): companies reporting under national standards use the national SBR taxonomyPRH, IFRS reporters use the IFRS taxonomyPRH, and listed companies (listayhtiöt) use the ESEF taxonomy for consolidated accounts (konsernitilinpäätös)PRH. The tables give the applicable definition per company form (yhtiömuodoittain) for financial years starting in 2024, 2025 and 2026, separately for consolidated figures (konsernilukuihin) and separate-company accounts (erillisyhtiön tilinpäätökseen).

For financial years starting 1.1.2026-31.12.2026 the consolidated-figures table (Tilinpäätöksen konsernilukuihin sovellettava entry point -versio) lists SBR-DPM-2025-12-31_fix_2026-02-19 for limited companies, cooperatives and European companies, IFRS 2025 with all entry points (Kaikki entry pointit) for the same forms, and ESEF 2025 for publicly listed companies. The same SBR-DPM-2025-12-31_fix_2026-02-19 version covers mutual insurance companies, insurance limited companies, public insurance limited companies, insurance associations, cooperative banks, savings banks and mortgage associations, whose rows read Ei ole määritetty for 2024 and 2025. For 2024 and 2025 the tables keep SBR-DPM-2022-09-30 for the company formsPRH, with IFRS 2025 (Kaikki entry pointit) already listed from the 2025 period. PRH issues the SBR version by decision (PRH antaa päätöksen sovellettavasta SBR-taksonomian versiosta raportointikausittain), the Commission sets the ESEF version by delegated regulation, and PRH confirms the IFRS version in its guidance.

The reworked taxonomy overview page adds new SBR-applier guidance (SBR-soveltajan ohje) with content instructions on preparing SBR accounts, including which elements are mandatory, downloadable from avoindata.fi, and a route to influence annual updates through the taxonomy working group. The old list of currently supported taxonomy versions has moved to the new period-by-period page, and the section on the introduction of PRH identifiers (PRH-tunnisteet) is gone from the page.

For sustainability reporters, the management report (toimintakertomus) including the sustainability report must be drawn up in Finnish or Swedish, an assurance report from an approved sustainability auditor must be attached, every document must be filed in machine-readable web format (XHTML, never PDF), and the confirmed accounts go directly to the trade register rather than with the tax return. No XBRL tagging is yet required of the sustainability report itself, because the Commission has not yet decided on the tagging taxonomy. From financial years starting 1 January 2026 PRH's tagging decision applies, with SBR or IFRS taxonomy depending on FAS or IFRS standardsPRH; companies below the statutory thresholds that have committed to reporting under the Accounting Act and published ESRS standards must now also file structured accountsPRH.

PRH has also dropped its own file-naming rule for ESEF packages: where the old guidance prescribed a three-part name (LEI or company name, period-end date, language), the new text states PRH has no naming requirements (PRH:lla ei ole vaatimuksia raportointipakettien nimeämiseen)PRH and only cites ESMA's recommended {base}-{date}-{version}-{lang}.xhtml pattern from the ESEF Reporting Manual. Structured accounts must be filed as a ZIP package in XHTML of at most 200 MtPRH. A sustainability reporter that already filed PDF accounts must also file structured accounts via the YTJ service or the interfacePRH; the structured version is registered as the newest version while the earlier PDF stays in the register and on Virre.

Legal basis: Kirjanpitolaki (1336/1997) chapter 7, sections 22-24; PRH decisions on the applicable SBR taxonomy version and on tagging (PRH-tunnisteet); Commission ESEF RTS; ESMA ESEF Reporting Manual and ESEF 2024/2025 taxonomies; IFRS Accounting Taxonomy 2025; SBR-DPM-2022-09-30 and SBR-DPM-2025-12-31_fix_2026-02-19 with the stated entry points.