# Finland — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Finland.

Country: Finland
ISO 3166-1 alpha-2: FI
Region: Europe
Currency: EUR
Invopop coverage: Covered — available in production
Tax authority: Verohallinto (Vero)
Tax authority website: https://www.vero.fi/en/
Archiving period: 6 years for invoices and other vouchers. 10 years for financial statements and ledgers. 13 years for property investment invoices
E-signature requirement: not_required
Last updated: 2026-09-29 15:30:42

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | Finvoice 3.0, TEAPPSXML 3.0, Peppol BIS Billing 3.0 (UBL 2.1), CII D16B | Domestic operator network or Peppol | Interoperability | 2019-04-01 | Central government must receive e-invoices since 1 April 2019, and all other contracting entities since 1 April 2020. The state accepts only EN 16931 invoices since 1 April 2021. |
| B2B | Mandatory | Finvoice 3.0, TEAPPSXML 3.0, Peppol BIS Billing 3.0 (UBL 2.1), CII D16B | Domestic operator network or Peppol | Interoperability | 2020-04-01 | Right to request: since 1 April 2020, a trader or contracting entity can ask another trader or contracting entity for an e-invoice. Traders with turnover of EUR 10,000 or less are out of scope. Without a request, e-invoicing is voluntary. |
| B2C | Not required | — | — | — | — | Out of scope. The right to request does not apply to private persons. |
| E-Reporting | Not required | — | — | — | — | No domestic e-reporting. EU digital reporting for intra-EU B2B supplies starts on 1 July 2030 (ViDA). |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### Finvoice / TEAPPSXML

Finland's domestic e-invoice formats on the operator network. Invopop submits each invoice to Finago Apix, which delivers it to the buyer's operator as Finvoice or TEAPPSXML.

- **Domestic operator network** — Reach Finnish buyers on the operator network through Finago Apix, as Finvoice or TEAPPSXML.
- **Delivery check** — Before it sends, Invopop checks how the invoice will reach the buyer and refuses paper, email and consumer channels.
- **Receiving** — Receive invoices for Finnish parties from the operator network.

Docs: https://docs.invopop.com/apps/finland

### Peppol

Peppol BIS Billing 3.0 for Finnish public bodies and businesses. The State Treasury (Valtiokonttori) is the Finnish Peppol Authority.

- **Peppol BIS Billing 3.0** — Send EN 16931 invoices in UBL to buyers on Peppol, including public bodies.
- **OVT participant ID** — Finnish parties get the participant ID 0216:0037 plus their Business ID.

Docs: https://docs.invopop.com/apps/peppol

## Timeline

Dated milestones in this country's mandate rollout.

### 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

All other contracting entities must receive e-invoices. Traders and contracting entities can ask each other for an e-invoice.

### 1 APR 2021 — EN 16931 compliance required

Only EN 16931-compliant invoices are accepted for public-sector invoicing.

### JUL 2022 — Valtiokonttori becomes Peppol Authority

The Finnish State Treasury took on the national Peppol Authority role.

### 31 DEC 2024 — Only the OVT code on Peppol

Peppol removes the schemes 0037, 0212, 0213 and 0215. Finnish end users use only the OVT code, ICD 0216.

### NOW — E-invoicing systems enforced to date

Buyers receive e-invoices on the domestic operator network or on Peppol. There is no clearance and no e-reporting.

| System | Invopop support | Notes |
|---|---|---|
| Domestic operator network (Finvoice, TEAPPSXML) | supported | E-invoice operators exchange Finvoice and TEAPPSXML invoices. Invopop sends and receives through Finago Apix. |
| Peppol | supported | Peppol BIS Billing 3.0 for B2G and B2B, with the OVT code (ICD 0216) as participant ID. |

### 1 JUL 2030 — VAT in the Digital Age (ViDA)

EU-wide digital reporting requirements are expected to apply.

## Regulations

- [Laki sähköisestä laskutuksesta (Act 241/2019: B2G reception and the right to request an e-invoice)](https://www.finlex.fi/fi/lainsaadanto/2019/241)
- Directive 2014/55/EU (Implemented by Act 241/2019)
- Arvonlisäverolaki (VAT Act 1501/1993, chapter 22: invoice content)
- Kirjanpitolaki (Accounting Act 1336/1997: retention of invoices and accounting records)

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## Source

- Canonical page (human): https://www.invopop.com/coverage/finland
- This document (markdown): https://www.invopop.com/coverage/finland.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/finland