Short answer: is e-invoicing mandatory in Finland?
For the public sector, the answer is clear: Finnish public authorities and central government agencies must accept and process e-invoices that comply with the European standard from From April 1, 2019, other suppliers from From April 1, 2020. In B2B sales, the situation is different: from the same From April 1, 2020 The contracting authority and an entrepreneur with a turnover of over 10,000 euros have the right to request an e-invoice, but this is a right of request, not a general obligation for all small entrepreneurs in Finland. This right does not extend to invoices issued to private individuals, Vero confirms. As of August 25, 2026, there is no confirmed general domestic B2B e-invoice obligation in Finland – there is a right of claim, not an automatic obligation.
Don't confuse: 10,000 euro e-invoice limit and 20,000 euro VAT limit
These two boundaries live in different laws. The E-Invoice Act 10,000 euro limit is calculated from your company's annual turnover. 20,000 euro limit However, it is viewed by calendar year and both the current and previous calendar years must be monitored. So it is entirely possible that your company is VAT-exempt, but at the same time you are already entitled to request and send e-invoices.
Why isn't the PDF invoice in the email a Finnish e-invoice?
The State Office says directly: A PDF or image file sent as an attachment to an email is not an e-invoice. An e-invoice is a machine-readable structured data set that goes directly into accounting or banking software and complies with the European standard EN 16931. The VAT Act uses a broader definition of "electronic invoice", which also includes a PDF, but this does not make it an e-invoice within the meaning of the e-invoice Act.
How to send the first e-invoice to a Finnish customer?
Check before sending to the customer business code, EDI e-invoice address and operator ID from the register verkkolaskuosoite.fi – large organizations may have multiple addresses. Then create the invoice in software that supports the EN 16931 standard and have the operator deliver it to the customer in the correct format.
Free portal, accounting software or operator
For a single invoice, the one provided by the customer is suitable. free portal. For regular B2B invoicing, it is worth connecting your accounting or invoicing software to an e-invoice operator – if the software does not have an operator connection, a separate contract must be concluded with the operator.
VAT information and errors that will reject an invoice
A service invoice of 1200 euros to a Finnish company must include: invoice number, date of issue, seller's VAT number, taxable amount by VAT rate and VAT amount, in the case of reverse charge, also a corresponding note. Negligent fulfillment of obligations can lead to up to A fine of 5,000 euros.
What to prepare for cross-border e-invoicing in 2030?
ViDA Directive stipulates that from 1 July 2030, invoices for supplies of goods under Article 138 and reverse charge transactions under Articles 194–197 must be issued no later than 10 days after the chargeable event occurs, and invoices for transactions subject to reporting obligations must be issued as e-invoices. If you sell to other Member States, it is worth choosing EN 16931-compatible software now, rather than waiting for a more detailed implementation decision from Finland.
FAQ
Is e-invoicing mandatory in Finland?
For the public sector, e-invoicing is mandatory from 2019/2020. There is no general obligation in B2B sales, but the supplier and the entrepreneur with a turnover of over 10,000 euros have the right to claim from 1 April 2020. This right does not extend to private individuals.
What is the difference between the €10,000 e-invoice limit and the €20,000 VAT limit?
The €10,000 limit of the E-Invoice Act is calculated based on the turnover of the financial year, while the €20,000 limit for VAT payers is calculated based on the calendar year. A company may be VAT exempt but still have the right to request an e-invoice.
Why is a PDF not an e-invoice?
A PDF or image file sent as an attachment to an email is not an e-invoice, because an e-invoice is a machine-readable structured data set that complies with the European standard EN 16931 and goes directly into accounting software.