Invoicing compliance in Finland
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Timeline
Current and upcoming regulation for Finland.B2GB2B
E-invoicing systems enforced to date
Under Act 241/2019, public contracting entities must receive e-invoices: central government since 1 April 2019, and all other contracting entities since 1 April 2020. Since 1 April 2021, the state receives only invoices that follow EN 16931. Since 1 April 2020, public buyers and businesses with a turnover above EUR 10,000 can ask each other for e-invoices. Most invoices travel on the domestic operator network as Finvoice or TEAPPSXML. Peppol is the second network, with the State Treasury (Valtiokonttori) as Peppol Authority.
Under Act 241/2019, public contracting entities must receive e-invoices: central government since 1 April 2019, and all other contracting entities since 1 April 2020. Since 1 April 2021, the state receives only invoices that follow EN 16931. Since 1 April 2020, public buyers and businesses with a turnover above EUR 10,000 can ask each other for e-invoices. Most invoices travel on the domestic operator network as Finvoice or TEAPPSXML. Peppol is the second network, with the State Treasury (Valtiokonttori) as Peppol Authority.
Finland
Get covered on the domestic network →
Peppol
Get covered on Peppol →
B2BE-reporting
ViDA digital reporting for intra-EU supplies
The EU’s VAT in the Digital Age (ViDA) directive brings digital reporting requirements for intra-EU supplies in all member states, Finland included.
The EU’s VAT in the Digital Age (ViDA) directive brings digital reporting requirements for intra-EU supplies in all member states, Finland included.
B2B
State Treasury consultation on a wider e-invoicing obligation
From 2 February to 13 March 2026, the State Treasury consulted on options for e-invoices, from a general obligation to no change. In May 2026 it sent the results to the ministries. No bill exists yet.
From 2 February to 13 March 2026, the State Treasury consulted on options for e-invoices, from a general obligation to no change. In May 2026 it sent the results to the ministries. No bill exists yet.
VAT
Reduced VAT rate falls to 13.5%
The reduced VAT rate changes from 14% to 13.5%.
The reduced VAT rate changes from 14% to 13.5%.
Infrastructure
Only the 0216 Peppol scheme stays for Finland
Peppol removes the older Finnish identifier schemes 0037, 0212, 0213 and 0215. Finnish organisations use their OVT code with the scheme 0216.
Peppol removes the older Finnish identifier schemes 0037, 0212, 0213 and 0215. Finnish organisations use their OVT code with the scheme 0216.
VAT
General VAT rate rises to 25.5%
The general VAT rate changes from 24% to 25.5%.
The general VAT rate changes from 24% to 25.5%.
B2G
Peppol ordering for central government
Central government starts to use Peppol orders and order responses with its suppliers.
Central government starts to use Peppol orders and order responses with its suppliers.
B2GInfrastructure
Valtiokonttori becomes the national Peppol Authority
The Finnish State Treasury joins OpenPeppol in July 2022 and sets up its Peppol Authority function in autumn 2022. It supervises Peppol service providers that serve Finnish organisations.
The Finnish State Treasury joins OpenPeppol in July 2022 and sets up its Peppol Authority function in autumn 2022. It supervises Peppol service providers that serve Finnish organisations.
B2GB2B
Operators validate against EN 16931
E-invoice operators start to validate invoices against the European standard. They reject an invoice that fails, and the sender gets an error message.
E-invoice operators start to validate invoices against the European standard. They reject an invoice that fails, and the sender gets an error message.
B2G
EN 16931 only for the state
The state receives only invoices that follow EN 16931. The State Treasury moved this date from 2020 because of COVID-19.
The state receives only invoices that follow EN 16931. The State Treasury moved this date from 2020 because of COVID-19.
B2GB2B
All contracting entities receive e-invoices, and the right to request starts
All Finnish contracting entities must receive e-invoices. Public buyers and businesses with a turnover above EUR 10,000 can ask each other for e-invoices.
All Finnish contracting entities must receive e-invoices. Public buyers and businesses with a turnover above EUR 10,000 can ask each other for e-invoices.
B2G
Act 241/2019 takes effect
The Act on Electronic Invoicing by Contracting Entities and Traders takes effect. Central government must receive and process e-invoices.
The Act on Electronic Invoicing by Contracting Entities and Traders takes effect. Central government must receive and process e-invoices.
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