E-Invoicing in Finland

All suppliers to Finnish public sector must issue e-invoices compliant with EN 16931. Central government now also requires Peppol Advanced Ordering for purchase orders. There is no central platform — the system is decentralized via operators and the Peppol network. EN 16931 compliant formats are required, with Finvoice 3.0 or TEAPPSXML 3.0 for domestic and Peppol BIS 3.0 for cross-border transactions.

There is no B2B e-invoicing mandate in Finland. However, companies with annual turnover exceeding €10,000 can legally demand e-invoices from suppliers (since April 2020). No buyer consent is required if the buyer has >€10K turnover and requests e-invoicing. Voluntary adoption is very high (~99% of B2G invoices are electronic). Finland is preparing for EU ViDA (2028-2030), with the government exploring a centralized reporting ("report once") model.

Technical Requirements

Finland uses a decentralized platform via operators and service providers. Accepted formats are Finvoice 3.0 (Finnish bank network format, EN 16931 compliant), TEAPPSXML 3.0 (Finnish industry format, EN 16931 compliant), and Peppol BIS 3.0 (for cross-border and Peppol network). E-invoice addresses must be registered in Verkkolaskuosoite (e-invoice address directory). E-signatures are not required. Invoices must be archived for 6 years (13 years for real estate transactions).