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Vuosittainen raportointivelvollisuus EN
Annual reporting obligation
The holder of a gambling licence or an exclusive licence has reporting obligations under the Gambling Act.
Carefully read the technical regulation on reporting obligations before you submit your annual report.
Every holder of a gambling licence or an exclusive licence must submit certain reports to the supervisory authority every year. Some reports cover the activities carried out in the previous year, while others cover the activities planned for the following year.
The purpose of the reports is to provide information on the licence holder’s gambling activities and its overall operations and financial position.
Reports and plans shall be submitted for each year that the licence is valid. They must be provided irrespective of whether the licence holder has provided gambling services.
Submitting reports
Submit the annual reports required under the obligations in writing in Finnish or Swedish. Send them to the supervisory authority by email or post.
Submit the reports on your own initiative by the correct deadline. There are two deadlines per year. Reports on the previous year's activities must be submitted within 6 months of the end of the financial period. Plans and budgets for the following year must be submitted before the beginning of the financial period in question.
If the statements to be provided contain confidential information, mark the confidential information clearly. Carefully identify which specific information is confidential. Also, state the grounds for confidentiality.
In principle, documents belonging to an authority are public. This means that information and reports submitted for annual reporting are also public, unless their publicity is specifically restricted by law. The authority will assess whether the information should be public.
Also submit the reports required under the annual reporting obligation to the Ministry of the Interior and the Ministry of Social Affairs and Health. Please note that each authority will independently assess whether the documents should be public.
Information and reports on the previous year's activities
The following statements contain information on the activities in the previous financial period:
- Financial statements
- Marketing report
- Statement on the development of gambling activities
- Report on suspicious betting and combating match-fixing
The statements must be submitted annually within 6 months of the end of the financial period.
Vuosittainen raportointivelvollisuus haitari 1 EN
Submit signed and adopted financial statements for the previous financial period, including the income statement, balance sheet and notes. If you are obliged to submit a cash flow statement and annual report, submit them too.
The financial statements must include comparative information on the income statement, balance sheet and, where applicable, the cash flow statement for the previous financial period.
Submit the following documents to accompany the financial statements:
- Auditor's audit report or the operations auditor's operations audit report concerning the financial statements
- Lists of accounts and records
- Balance sheet breakdowns, which specify the content of the accounts
The content of the financial statements is regulated by the Accounting Act.
Submit a report on the marketing of gambling in the previous year. The report should provide information on which gambling implementations were marketed and how.
At the very least, the report should include information on the communication channels and marketing methods used, the targeting of marketing activities and the marketing agreements. In addition, provide an account of the measures taken to ensure that minors and vulnerable individuals are not exposed to the marketing.
The marketing report should also state the marketing expenses. Expenses must be reported in aggregate and broken down by cost types. Report the expenses with value-added tax.
The supervisory authority’s technical regulations define the content of the marketing report and the reporting of expenses in detail.
Provide a report on the development of gambling activities in the previous year. Report on changes involving matters such as mergers, acquisitions, gambling service offerings, and agency activities.
The report can be compared with the content of the previously submitted action plan. To this end, describe which of the plans for gambling activities and the licence have been implemented and which have not.
Also, provide information on business developments, such as trends in gambling revenues and customer numbers for each implementation.
Provide a report on suspicious betting and combating match-fixing for the previous year. The report should include any irregular or suspicious betting observed in events available for betting. Also, indicate the number of suspected and confirmed cases of match-fixing.
Describe the measures you take to combat match-fixing. The measures to combat match-fixing could relate to matters such as the selection of events for betting, risk management methods, and national and international cooperation to combat match-fixing.
Submit this statement with your annual reporting, even if the gambling services you provide do not involve betting and the risk of match-fixing. In this case, you can state that you do not provide betting services, so there is no risk of match-fixing and, therefore, no need for action.
Vuosittainen raportointivelvollisuus haitariosan otsikko nro 2 ja johdanto EN
Information and statements on plans for the following year
The following statements should include information on the activities planned for the coming financial period:
- Action plan
- Budget
- Self-monitoring plan (the plan must be accompanied by a report on the prevention and reduction of the harms of gambling from the previous year)
The statements must be submitted annually before the beginning of the financial period.
Vuosittainen raportointivelvollisuus haitari 2 EN
Submit an action plan for the upcoming year, detailing your planned activities for the year ahead. You can submit a general operating plan covering all your activities, provided that it describes your gambling activities in sufficient detail.
For gambling and licensed activities, the operating plan must at least include information on planned mergers and acquisitions, the range of gambling services, and agency activities. The action plan must also describe the marketing activities for the upcoming year, including marketing priorities and planned marketing channels.
Remember that an amendment notice must always be submitted for all material changes affecting the licence, irrespective of the action plan.
Submit your budget for the following year, including an estimate of income and expenditure for the coming financial period. You can submit a budget covering all your activities if it adequately describes the income and expenditure related to your gambling activities and licence. For gambling activities, the budget must include at least a preliminary estimate of the marketing budget.
The budget must include information on planned investments and their financing. The report must also state the amount of money allocated to the various activities.
Submit your self-monitoring plan for the following year. In the plan, describe at least the internal processes, procedures and guidelines for monitoring compliance with legal obligations and ensuring employee competence. In addition, explain the accountability measures and means of preventing minors and vulnerable people from being exposed to gambling.
Also, assess the adequacy of the accountability measures and other measures in the self-monitoring plan. The plan should be accompanied by a risk assessment of the gambling activities and related gaming environments, as well as a summary of the key findings and actions taken during self-monitoring.
Submit a statement of compliance with the duty of care along with the self-monitoring plan. In the statement, describe the measures taken to prevent and reduce the harms of gambling during the previous year. At the very least, describe the measures intended to tackle problem gambling and the threshold for their deployment.
The statement should be accompanied by summaries of the care actions for gamblers and the number of gambling restriction decisions. Also, assess the impact of the different care measures.
The supervisory authority’s technical regulations specify the content to be included in the self-monitoring plan and the statement on the realisation of the duty of care.