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Finland e-Invoicing

Last reviewed 7 October 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Finnish contracting entities must receive and process EN 16931 e-invoices under Act 241/2019. Since 1 April 2020 contracting entities and firms with turnover above EUR 10,000 can also demand one from each other. Sending is otherwise optional, and in May 2026 the State Treasury proposed requiring any e-invoice to follow EN 16931.

Previous
26 November 2025B2B
Tax Administration backs domestic B2B e-invoicing and reporting
Latest
27 May 2026B2B
State Treasury proposes an EN 16931 rule for e-invoices
Next
1 January 2027
ViDA: deemed supplier extension, OSS and IOSS changes

Finland e-Invoicing Overview
ViDA

B2B
voluntary
No general mandate. Section 4 of Act 241/2019 gives a trader the right to receive an invoice from another trader as an e-invoice on request, from 1 April 2020. The Act defines a trader as a business whose financial-year turnover exceeds EUR 10,000, so smaller businesses can neither demand an e-invoice nor be required to send one. Otherwise an invoice may be issued electronically only with the recipient's consent under section 209 d of the VAT Act . The Ministry of Finance is studying real-time VAT reporting under the government programme and in a statement of 26 November 2025 the Tax Administration supported e-invoicing and VAT reporting for domestic B2B sales and purchases, including a buyer reporting obligation. In May 2026 the State Treasury proposed that the next government legislate so that any e-invoice must follow EN 16931, without making e-invoicing mandatory.
B2G
mandatory
since 1 April 2019
Section 3 of the Laki hankintayksiköiden ja elinkeinonharjoittajien sähköisestä laskutuksesta (241/2019) , which transposes Directive 2014/55/EU, obliges contracting entities to receive and process e-invoices based on procurement and concession contracts within the scope of the procurement Acts. The duty applied to central government authorities and central purchasing bodies from 1 April 2019 and to all other contracting entities from 1 April 2020. The Act places no general sending duty on suppliers and contains no penalty provisions, but a contracting entity may require an e-invoice on request. For central government the State Treasury states that the state only receives e-invoices , and from 1 April 2021 only invoices that follow the European standard.
B2C
none

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Read the full Finland e-invoicing guide

Implementation Timeline(10 events)

Key mandate dates. Select a date for detail, or show all updates below.

E-invoicing Act enters into force
1 April 2019
B2G
Act 241/2019 takes effect. Central government authorities and central purchasing bodies must receive and process e-invoices conforming to the European standard EN 16931.
Duty to receive extends and right to request starts
1 April 2020
B2B/B2G
Under the transitional rules in section 5 of Act 241/2019 , the duty to receive e-invoices extends to all other contracting entities, and contracting entities and traders with turnover above EUR 10,000 gain the right to receive an invoice as an e-invoice on request.
State accepts only European-standard e-invoices
1 April 2021
B2G
The State Treasury announced that from April 2021 the state would only receive e-invoices that follow the European standard , with e-invoice operators validating invoices against it.
Ministry of Finance starts real-time VAT reporting study
10 April 2024
B2B
The Ministry of Finance began a study into introducing real-time reporting for VAT collection , following an entry in Prime Minister Petteri Orpo's government programme. The project runs until 19 March 2027, and the need for further preparation may be considered after the basic study.
ViDA package published in the Official Journal
25 March 2025
EU Level
Council Directive (EU) 2025/516 of 11 March 2025 was published in the Official Journal. From 14 April 2025 member states may impose domestic e-invoicing under the conditions in the directive.
Tax Administration backs domestic B2B e-invoicing and reporting
26 November 2025
B2B
In additional analysis requested by the Ministry of Finance , the Tax Administration supported extending e-invoicing and VAT reporting to domestic B2B sales and purchases, and supported introducing a buyer reporting obligation.
State Treasury proposes an EN 16931 rule for e-invoices
27 May 2026
B2B
After consulting from 2 February to 13 March 2026 on an assessment memorandum on electronic business documents, the State Treasury published the consultation summary . Its starting point for the next government's legislative programme is that e-invoicing would stay optional, but any e-invoice would have to follow EN 16931. No legislative project is under way.
ViDA: deemed supplier extension, OSS and IOSS changes
1 January 2027
EU Level
Council Directive (EU) 2025/516 extends the deemed supplier rule for electronic interfaces in Article 14a of the VAT Directive and reworks the One Stop Shop, non-Union and Import One Stop Shop schemes. Member states apply these measures from this date.
ViDA: platform obligations and single VAT registration
1 July 2028
EU Level
Single VAT registration and the mandatory reverse charge for non-identified suppliers take effect under Council Directive (EU) 2025/516 . Member states apply the platform deemed supplier rule from 1 July 2028 at the earliest and 1 January 2030 at the latest.
ViDA: cross-border e-invoicing and digital reporting
1 July 2030
Intra-EU
The Tax Administration states that e-invoicing and transaction-level VAT reporting become mandatory for cross-border transactions between EU countries from this date, and that a member state may choose to introduce transaction-level reporting for domestic transactions.

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Compliance Regime

Tax Authority
Verohallinto
CTC Model
Decentralised (Peppol)
No clearance or real-time reporting to the Tax Administration. E-invoices pass between the parties through e-invoice operators or the Peppol network, and the State Treasury receives invoices in UBL 2.1 and CII D16B as well as other commonly known formats, with Finvoice 3.0 and TEAPPSXML 3.0 updated to the European standard.
Network
Peppol
Standards
EN 16931

Record-keeping & Reporting

Archiving
Invoices must be kept for at least six years from the start of the year following the calendar year to which the transaction belongs, under VAT Act section 209 n , and vouchers for six years from the end of the year in which the financial year ended, with books and financial statements kept for ten years, under Accounting Act chapter 2 section 10 . Invoices must be available for inspection by the tax authority in Finland without undue delay, and invoices stored electronically abroad require full real-time online access under VAT Act section 209 o .

Technical Formats

Finvoice 3.0
TEAPPSXML 3.0
UBL 2.1
CII D16B
Peppol BIS Billing 3.0

Detailed exemptions, penalties and cross-border rules for Finland are not yet published. The official sources have the latest detail.

Latest Update
Timeline Update
27 May 2026

State Treasury proposes an EN 16931 rule for e-invoices

The State Treasury published the summary of responses to its consultation of 2 February to 13 March 2026 on an assessment memorandum on electronic business documents. The memorandum set out three options for e-invoicing: making EN 16931 e-invoices mandatory between organisations, requiring an e-invoice to follow EN 16931 whenever one is used, or leaving the market to lead. The State Treasury's starting point for the next government's legislative programme is the narrower option, so e-invoicing would stay optional but any e-invoice would have to follow EN 16931. No legislative project is under way.

View full details on News page

Read our full Finland e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • VeroVerohallintoTax authority
  • VMValtiovarainministeriöMinistry
  • ValtiokonttoriValtiokonttoriPeppol authority
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Related Countries

  • DenmarkVoluntary
  • EstoniaVoluntary
  • AlbaniaMandatory
  • AndorraNone

Frequently asked questions about e-Invoicing in Finland

Yes, e-Invoicing is mandatory in Finland for B2G (since 1 April 2019) transactions.

B2B e-Invoicing in Finland is voluntary. No general mandate. Section 4 of Act 241/2019 gives a trader the right to receive an invoice from another trader as an e-invoice on request, from 1 April 2020. The Act defines a trader as a business whose financial-year turnover exceeds EUR 10,000, so smaller businesses can neither demand an e-invoice nor be required to send one. Otherwise an invoice may be issued electronically only with the recipient's consent under section 209 d of the VAT Act . The Ministry of Finance is studying real-time VAT reporting under the government programme and in a statement of 26 November 2025 the Tax Administration supported e-invoicing and VAT reporting for domestic B2B sales and purchases, including a buyer reporting obligation. In May 2026 the State Treasury proposed that the next government legislate so that any e-invoice must follow EN 16931, without making e-invoicing mandatory.

B2G e-Invoicing in Finland is mandatory since 1 April 2019. Section 3 of the Laki hankintayksiköiden ja elinkeinonharjoittajien sähköisestä laskutuksesta (241/2019) , which transposes Directive 2014/55/EU, obliges contracting entities to receive and process e-invoices based on procurement and concession contracts within the scope of the procurement Acts. The duty applied to central government authorities and central purchasing bodies from 1 April 2019 and to all other contracting entities from 1 April 2020. The Act places no general sending duty on suppliers and contains no penalty provisions, but a contracting entity may require an e-invoice on request. For central government the State Treasury states that the state only receives e-invoices , and from 1 April 2021 only invoices that follow the European standard.

Finland supports the following e-Invoice formats: Finvoice 3.0, TEAPPSXML 3.0, UBL 2.1, CII D16B, Peppol BIS Billing 3.0.

Finland uses the following e-Invoicing standards: EN 16931. Archiving requirement: Invoices must be kept for at least six years from the start of the year following the calendar year to which the transaction belongs, under VAT Act section 209 n , and vouchers for six years from the end of the year in which the financial year ended, with books and financial statements kept for ten years, under Accounting Act chapter 2 section 10 . Invoices must be available for inspection by the tax authority in Finland without undue delay, and invoices stored electronically abroad require full real-time online access under VAT Act section 209 o .

No clearance or real-time reporting to the Tax Administration. E-invoices pass between the parties through e-invoice operators or the Peppol network, and the State Treasury receives invoices in UBL 2.1 and CII D16B as well as other commonly known formats, with Finvoice 3.0 and TEAPPSXML 3.0 updated to the European standard.

Yes. Finland falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in Finland is 1 January 2027: ViDA: deemed supplier extension, OSS and IOSS changes. Council Directive (EU) 2025/516 extends the deemed supplier rule for electronic interfaces in Article 14a of the VAT Directive and reworks the One Stop Shop, non-Union and Import One Stop Shop schemes.
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