# 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 (Finnish Tax Administration)
Tax authority website: https://www.vero.fi/en/
Archiving period: 6 years from close of the financial year; financial statements 10 years
E-signature requirement: optional
Last updated: 2026-08-19 10:21:01

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | Peppol BIS Billing 3.0 (UBL 2.1) | Peppol or authorized service provider | Peppol 4-corner | — | 1 Apr 2019 central government; 1 Apr 2020 all contracting authorities; EN 16931-only from 1 Apr 2021 |
| B2B | Voluntary | Peppol BIS Billing 3.0, Finvoice 3.0 | — | — | — | — |
| B2C | Not required | — | — | — | — | — |

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

## 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

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.

## Regulations

- 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)

## Integrations

- Teappsxml
- Finvoice

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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