Reporting Requirements

Reporting in Finland's Evolving Gambling Market

The regulatory framework for gambling in Finland mandates a robust system of reporting to ensure compliance, transparency, and accountability. This system is undergoing a significant transformation as part of the market reform. The requirements differ substantially between the current monopoly system and the competitive licensing model that will be implemented from 1 July 2027.

Current Reporting Framework (Until 30 June 2027)

Under the existing Gambling Act, Veikkaus Oy operates as the exclusive provider of gambling services in mainland Finland. As a state-owned entity, its reporting obligations are directed primarily toward the Finnish government, its sole shareholder. Veikkaus publishes annual reports that cover its financial results, distribution of proceeds to beneficiaries, and corporate social responsibility initiatives, including responsible gambling measures.

Regulatory supervision is conducted by the National Police Board (Poliisihallitus), which oversees Veikkaus's compliance with the law. This oversight includes monitoring marketing activities and the implementation of responsible gambling tools. However, the comprehensive, multi-operator reporting structure detailed in the new legislation does not apply during this monopoly period.

New Reporting Requirements (From 1 July 2027)

The Gambling Act, passed in December 2025, establishes a detailed and stringent reporting regime for all private operators granted a licence to offer online sports betting, casino games, or electronic money bingo. The National Police Board will serve as the central regulatory authority responsible for receiving and analysing these reports.

The Annual Report

The cornerstone of the new framework is a mandatory annual report submitted by each licence holder to the National Police Board. This report provides a holistic view of the operator's activities in the Finnish market over the preceding year. According to guidance from the Ministry of the Interior, the annual report must contain detailed information on several key areas:

• Financial Results: Comprehensive data on gross gaming revenue, broken down by product category.
• Product Mix: Information on the types of games offered and their performance.
• Marketing and Promotion: A summary of all marketing activities, including advertising expenditure and affiliate marketing campaigns directed at the Finnish market.
• Responsible Gambling (RG): Data on the effectiveness of RG tools, player interventions, and self-exclusions. This includes information on how the operator monitors for and manages at-risk gambling behaviour.
• Anti-Money Laundering (AML): A review of the operator's AML and counter-terrorist financing (CTF) controls, including statistics on suspicious activity reports (SARs) filed.
• Customer Complaints: A summary of complaints received from players and the resolutions provided.
• Breaches and Incidents: A log of any regulatory breaches or significant technical incidents that occurred during the reporting period.

Gambling Tax

Licensed gambling operators in Finland are expected to be subject to a 22% gambling tax on gaming revenue/yield under the new regulated framework. This is separate from licence fees, supervision fees, and ordinary corporate tax obligations. For more details, see Gambling Taxation in Finland and Annual Reporting Obligations.

Ongoing Documentation and Notifications

Beyond the annual report, licence holders have several ongoing reporting duties. This ensures the regulator maintains up-to-date information and can react swiftly to any changes or issues.

Self-Monitoring Plan: Operators must develop and maintain a self-monitoring plan that outlines the internal procedures for ensuring compliance with all legal and licence obligations. This document must be submitted to the National Police Board and updated as necessary.

Policy Documents: Key policy documents, particularly the operator's official AML/CTF policy, must be filed with the regulator and kept current.

Licence Amendments: Operators must promptly notify the National Police Board of any material changes to the information provided in their original licence application. This could include changes in ownership, key management personnel, or the technology platform used.

Breach Notifications: Any significant breach of licence conditions or the Gambling Act must be reported to the National Police Board without undue delay. The exact timeframes and criteria for what constitutes a reportable breach will be specified in forthcoming decrees.

Personal Data Breach Reporting

Separately from gambling-specific regulations, all operators processing the data of Finnish residents are subject to the General Data Protection Regulation (GDPR). In the event of a personal data breach, the operator must notify the Finnish Data Protection Ombudsman (Tietosuojavaltuutetun toimisto) within 72 hours of becoming aware of it, unless the breach is unlikely to result in a risk to individuals' rights and freedoms.

Consistency and Accountability

A key principle of the new framework is the expectation of consistency between an operator's public-facing statements and its private regulatory reporting. The National Police Board will have the authority to scrutinise an operator's website, marketing materials, and public commitments to ensure they align with the data and policies submitted in official reports. Discrepancies could trigger investigations and potential regulatory action, reinforcing the importance of maintaining accurate and transparent documentation across all channels.