Covered 
Finland
E-invoicing
B2G
Mandatory- Format
- Peppol BIS Billing 3.0 (UBL 2.1)
- Infrastructure
- Peppol or authorized service provider
- Model
- Peppol 4-corner
- Scope and deadline
- 1 Apr 2019 central government; 1 Apr 2020 all contracting authorities; EN 16931-only from 1 Apr 2021
B2B
Voluntary- Format
- Peppol BIS Billing 3.0, Finvoice 3.0
B2C
Not requiredMore info
Country details
- Tax authority
- Verohallinto (Finnish Tax Administration)
- Archiving period
- 6 years from close of the financial year; financial statements 10 years
- E-signature
- Optional
- Regulation
-
- Laki sähköisestä laskutuksesta · Act 241/2019 — mandatory B2G e-invoicing
- Directive 2014/55/EU · Implemented by Act 241/2019
- Arvonlisäverolaki · Finnish VAT Act — invoice content
- Kirjanpitolaki · Accounting Act 1336/1997 — retention
1 APR 2019
B2G e-invoicing for central government
Central government contracting authorities must receive structured electronic invoices.
1 APR 2020
Extended to all contracting authorities
The B2G obligation extended to all Finnish contracting authorities.
1 APR 2021
EN 16931 compliance required
Only EN 16931-compliant invoices are accepted for public-sector invoicing.
2022
Valtiokonttori becomes Peppol Authority
The Finnish State Treasury took on the national Peppol Authority role.
NOW
E-invoicing systems enforced to date
B2G e-invoicing is mandatory over Peppol in Peppol BIS Billing 3.0. B2B is voluntary, with a statutory right for a buyer to request a structured invoice.
≈ 1 JUL 2030
VAT in the Digital Age (ViDA)
EU-wide digital reporting requirements are expected to apply.