Finland has no business-to-business e-invoicing mandate and no clearance system. It has something narrower and more useful: since 1 April 2020, a Finnish buyer can insist on a structured invoice, and Finvoice 3.0 and Peppol BIS Billing 3.0 both satisfy that. Send either through our certified gateway.
The short answer
No. Finland has no B2B mandate and no clearance system, so invoices are not cleared by a tax authority before they are sent. But since 1 April 2020, section 4 of the Act on Electronic Invoicing (241/2019) lets a Finnish business with turnover above €10,000 require a structured e-invoice from another business on request.
What the Act on Electronic Invoicing (241/2019) actually requires, who it binds, and which formats satisfy it
No Finnish business is obliged to send electronic invoices to another business. Section 4 of the Act on Electronic Invoicing (241/2019) does something different: it gives a buyer the right to ask for one. A contracting entity or a trader may request an invoice from another contracting entity or trader as a structured electronic invoice, and the supplier must provide it. That right has applied since 1 April 2020 — the Act came into force a year earlier, on 1 April 2019, with section 4 deferred.
"Trader" is defined in section 2 as a business whose turnover in the financial period exceeds €10,000, so very small suppliers sit outside it. Source: statute 241/2019 on Finlex, the Ministry of Justice's own legal database.
Section 3 of the same Act obliges public buyers to receive and process electronic invoices arising from public procurement contracts. Finland went further than the EU directive behind it and applied the obligation below the EU procurement thresholds as well.
In practice central government accepts nothing else. Finland's State Treasury states that "from April 1 2021, the state will only receive invoices in accordance with the European standard", and that it "will not receive invoices attached to an email, as this is not an electronic invoice". Source: State Treasury, Invoicing the state. The same page records that 98% of invoices sent to the state are electronic, and that suppliers can reach government agencies over the Peppol network.
The Act does not name a format. Section 2 defines an electronic invoice as one issued, transmitted and received in a structured electronic form that allows automatic processing and complies with the European standard EN 16931. Any syntax meeting that definition qualifies.
The European Commission's Finland factsheet lists what is actually in use: Finvoice 3.0 and TEAPPSXML 3.0 as national formats where they comply with the European standard, Peppol BIS Billing 3.0, and the standard's own syntaxes UBL 2.1 and CII. Finance Finland, which publishes the Finnish standard, confirms the current schema is Finvoice 3.0.
Sources: European Commission, eInvoicing in Finland and Finance Finland, Finvoice e-invoicing standard.
Finland runs no clearance mandate. There is no government platform that has to approve or stamp an invoice before it reaches the buyer, and no real-time VAT reporting obligation attached to invoicing. The European Commission records Finland's VAT real-time reporting mandate as "NO" and states that "currently there is no real-time reporting system in Finland".
That makes Finland a post-audit country: invoices travel supplier to buyer through banks, operators or Peppol, and the tax authority looks afterwards. For how that compares with the countries introducing mandates, see our 2026 e-invoicing mandates tracker, which covers Germany, Belgium, Poland and the rest of the EU timetable. Nearest to home, Norway mandates B2B e-invoicing in EHF from 1 January 2027.
No Finnish B2B mandate date has been set, and this page will say so until one is. Whether one is coming, and what the EU's 2030 rule changes, is answered further down this page.
Any public contracting entity, and any business whose turnover in its financial period exceeds €10,000, can require a supplier that is also one of those to send its invoices as structured e-invoices. The right comes from section 4 of the Act on Electronic Invoicing (241/2019) and has applied since 1 April 2020. Once a buyer asks, a PDF by email no longer answers the request.
We re-read the Act on 15 October 2026 in Finlex, the Ministry of Justice's legal database. The consolidated text has not been amended since it was passed in 2019. It is five sections long, and the whole B2B rule is one sentence: a contracting entity and a trader have the right to receive, on request, an invoice from another contracting entity or trader as an electronic invoice.
| If you are | Can you demand an e-invoice? | Must you send one when asked? |
|---|---|---|
| A public contracting entity covered by Finland's procurement laws (Acts 1397/2016, 1398/2016 and 1531/2011) | Yes, from another contracting entity or a trader | Yes, when the buyer is a contracting entity or a trader |
| A business with turnover above €10,000 in its financial period (a "trader") | Yes | Yes, when the buyer is a contracting entity or a trader |
| A business with turnover of €10,000 or less | No right under the Act | No duty under the Act |
| A consumer | No. The Act covers contracting entities and traders only | Not applicable |
An electronic invoice in the Act's sense (section 2) is issued, transmitted and received in a structured form that allows automatic processing, and it complies with the European standard EN 16931 in one of the syntaxes listed under it. A PDF, a scanned image or an invoice attached to an email is not one. Finland's State Treasury says the same thing in plain words: an invoice attached to an email "is not an electronic invoice".
The Act names no format. On our reading, that gives the buyer a right to a compliant e-invoice, not to a particular syntax. Which format is used, and over which channel, is settled in practice by the buyer's e-invoice address, which the next section explains.
The Act defines a trader by reference to Finland's Business Income Tax Act (360/1968). It does not say how that applies to a foreign supplier with no Finnish tax presence, and we found no official guidance that does. Our advice, which is not the law: treat a Finnish buyer's request as a commercial requirement either way. TIEKE, which runs the national e-invoice address register, puts the share of invoices processed electronically in Finland at about 90%, so a supplier that cannot send one becomes the exception in its customer's accounts payable.
Every Finnish organisation that uses e-invoices has an e-invoice address and an operator ID, and both are published in the national e-invoice address register that TIEKE maintains. To send an e-invoice you need both. The address says who receives the invoice. The operator ID says which bank or operator delivers it to them. Anyone can search the register free at verkkolaskuosoite.fi.
Everything in this section comes from TIEKE's own guidance, E-invoicing in Finland for foreign companies and the address service guide, read on 15 October 2026, unless another source is named.
The sender and the receiver each connect through an e-invoice intermediary of their choice: a bank or a specialised operator. The two intermediaries pass the invoice between them. There is no central hub. Operators sign bilateral agreements with each other that set the technical standards, message protocols and commercial terms. Finland's State Treasury counts "slightly more than 20" e-invoicing operators working this way.
The format depends on who carries the invoice. Banks use only Finvoice. Operators use TEAPPSXML, and can convert to Finvoice when the receiver's bank needs it. Operators validate invoices sent in the EN 16931 format, and an invoice that fails validation is not passed on.
TIEKE lists the address types as OVT, IBAN and others. An OVT code is 0037 followed by the organisation's business ID (Y-tunnus) without the hyphen, as in TIEKE's own example, 003712345671. One organisation can hold several addresses under one business ID, for different offices or functions, each with a name such as "Helsinki office" or "transport invoices". When the same address is held with two intermediaries, one can be marked as primary.
Addresses never appear on their own. The organisation's bank or operator adds the address when the two sign an agreement to send or receive e-invoices, updates it on request, and removes it when the agreement ends. A company cannot edit its own entry; it asks its intermediary, and the register has a "Request to Fix" button for that. The register also checks every name and business ID against the Business Information System run by the Finnish Patent and Registration Office and the Tax Administration. In practice, only organisations with a Finnish business ID appear in it.
Next to each address the register shows an intermediary service ID, known in Finnish as the välittäjätunnus. It identifies the bank or operator that receives invoices for that address. Your own operator uses it to route the invoice to the right counterpart. An address with the wrong operator ID goes nowhere, so copy both from the register rather than from an old invoice.
Finland also runs Peppol. The State Treasury is the national Peppol Authority and keeps a national list of Finnish Peppol addresses. Public sector organisations are required to publish their Peppol details there. Finnish Peppol addresses must use the identifier scheme 0216, and they are copied into the national register, so one search shows both kinds of address. The schemes themselves are explained in which Peppol identifier is yours.
Peppol is still the smaller network in Finland. TIEKE says Peppol invoices were still "very low" as a share of all e-invoices at the end of 2024. The State Treasury's real-time economy page compares more than 500,000 addresses in the national register with about 5,000 Finnish addresses in the Peppol directory. The page does not date those figures.
Look the buyer up in the register before you choose. It tells you which route exists for that buyer.
Not on any official record we could find. As of 21 October 2026, no Finnish B2B e-invoicing start date has been published. The Act on Electronic Invoicing is unchanged since 2019. The State Treasury's pages describe no business-to-business obligation. The European Commission's Finland factsheet states: "There is no business-to-business (B2B) mandate."
The factsheet's summary table marks B2B as "partial". That reflects the buyer's right to demand an e-invoice under section 4, not an obligation on every business. The text beneath the table says so.
What does exist is official preparatory work, none of it a mandate. The State Treasury consulted from 2 February to 13 March 2026 on an assessment memorandum on regulating e-invoices, Peppol procurement messages and e-receipts; it says the memo is not part of an ongoing legislative project and sets no timetable. The Tax Administration is separately studying centralised reporting of business data to authorities, with ViDA's 2030 reporting as the frame.
The EU adopted the VAT in the Digital Age package, known as ViDA, on 11 March 2025, as Directive (EU) 2025/516 and two companion acts. Since it entered into force on 14 April 2025, member states can introduce mandatory e-invoicing under specific conditions. Finland has that option and has not used it.
The date that binds every member state is 1 July 2030. From then, ViDA's digital reporting requirements, which are based on e-invoicing, apply to cross-border business-to-business supplies within the EU. That covers a Finnish company's sales to other EU countries, not its invoices to other Finnish companies. Source: European Commission, VAT in the Digital Age.
The Commission's factsheet also says that by 2028 the Finnish government plans to begin preparations for implementing e-invoicing on intra-EU transactions. That sentence links to a software vendor's article, not to a Finnish government source, and it describes preparations rather than an obligation. We found no Finnish government statement giving 2028 as a date for anything. Our reading is that it fits ViDA's 2030 timetable. It is not a Finnish mandate.
Country-by-country dates are kept current in our 2026 e-invoicing mandates tracker.
Choose by who the provider can reach. Your Finnish buyers' entries in the national register tell you which banks, operators and Peppol addresses you need to cover. Look up your ten largest Finnish customers at verkkolaskuosoite.fi before you talk to anyone, then ask these six questions.
GoRoute is a certified Peppol Access Point and SMP provider, Peppol ID POP000991. That reaches Finnish buyers with a 0216 Peppol address, and the government agencies that accept Peppol invoices. Book a call and we will look up your Finnish buyers in the register with you before you commit to anything. For a wider checklist, read how to choose a Peppol Access Point.
Prefer to look first? Watch the product tutorials or read the developer documentation.
Finland's bank-network e-invoicing standard, published by Finance Finland.
Finvoice was first published in 2003 and is maintained today by Finance Finland (Finanssiala), which describes it as a publicly available invoicing standard published by Finnish banks. No Finnish law requires it: it is one of several formats for electronic invoicing in Finland. Today TIEKE puts the share of invoices processed electronically in Finland at about 90% — a trend explored in our e-invoicing whitepapers.
The standard uses XML-based messaging and is supported by all major Finnish banks and e-invoicing operators. Finvoice addresses are based on the OVT code (Organisaatioiden Välinen Tiedonsiirto) derived from the Finnish Business ID (Y-tunnus).
Exchanged between Finnish banks and e-invoicing operators
Finvoice 3.0 is maintained by Finance Finland
Finnish public buyers must receive structured EN 16931 invoices
The Finvoice 3.0 guide maps to the European standard
Send e-invoices to Finnish buyers that have a Peppol address, in three steps
Look the buyer up in TIEKE's register at verkkolaskuosoite.fi. A 0216 Peppol address can be reached through GoRoute.ai, a certified Peppol access point (POP000991). OVT addresses are added to the register only by each organisation's own bank or operator.
Upload invoices via dashboard, API, or ERP integration. We validate each invoice as Peppol BIS Billing 3.0 and deliver it over Peppol to the buyer's 0216 address.
Follow each invoice's delivery status in your dashboard. Invoices sent to you over Peppol arrive in the same dashboard and through the API.
Why Finnish businesses choose electronic verkkolaskut over traditional methods
| Feature | Paper/PDF Invoice | Finvoice |
|---|---|---|
| Manual Data Entry | Required | Automatic |
| Archiving | Physical storage | Digital, searchable |
| Government B2G | ✗ Not accepted by the state | ✓ Accepted: one EN 16931 format among several; no law requires Finvoice |
From sole traders to multinational corporations operating in Finland
Finnish public buyers must receive structured EN 16931 invoices under Act 241/2019 — Finvoice 3.0 and Peppol BIS Billing 3.0 both qualify. Connect to Hansel, municipalities and state agencies.
Check each retail buyer's entry in TIEKE's register first, and send over Peppol where the buyer has a 0216 address.
Non-Finnish companies trading in Finland can deliver over Peppol to Finnish buyers with a 0216 address, from the same account they use for other Peppol countries.
Finnish SaaS companies automating B2B billing through our modern API without legacy ERP systems.
Handle complex contractor invoicing chains with attachments and project references in a Peppol BIS invoice.
Sole traders (toiminimi) and small businesses sending Peppol e-invoices to buyers with a 0216 address, without expensive software.
Deliver to Finnish businesses and government agencies that have a Peppol address, through a certified Peppol access point (POP000991). Current prices are on our pricing page.
Official source: the Finnish Tax Administration and Finance Finland — which maintains the Finvoice standard. Always confirm current obligations against the authority directly.
Everything you need to know about Finnish electronic invoicing and verkkolasku
No. Finland has no B2B mandate and no clearance system, so invoices are not cleared by a tax authority before they are sent. But since 1 April 2020, section 4 of the Act on Electronic Invoicing (241/2019) lets a Finnish business with turnover above €10,000 require a structured e-invoice from another business on request.
Any public contracting entity, and any business whose turnover in its financial period exceeds €10,000, can require a supplier that is also one of those to send its invoices as structured e-invoices. The right comes from section 4 of the Act on Electronic Invoicing (241/2019) and has applied since 1 April 2020. Businesses with turnover of €10,000 or less, and consumers, are outside it.
Start from your buyers. Look up your largest Finnish customers in the national e-invoice address register at verkkolaskuosoite.fi, note which banks, operators and Peppol addresses they use, and choose a provider that can reach all of them. Ask which Finnish operators and banks it has intermediary agreements with, which formats it converts and validates, and whether it will publish and maintain your own address in the register.
Finvoice is Finland's national e-invoicing standard, known locally as "verkkolasku" (network invoice). First published in 2003 and maintained by Finance Finland, it's an XML-based format that enables structured electronic invoice exchange between businesses through Finnish banks and e-invoicing operators. TIEKE puts the share of invoices processed electronically in Finland at about 90%, across Finvoice, TEAPPSXML and the European formats.
OVT (Organisaatioiden Välinen Tiedonsiirto) is your unique Finvoice address derived from your Y-tunnus (Finnish Business ID). It follows the format 0037 + Y-tunnus without the hyphen (e.g., 003712345671, TIEKE's example). Only your own bank or e-invoicing operator can add it to TIEKE's national e-invoice address register, which it does when you sign an agreement with it to send or receive e-invoices. GoRoute.ai does not issue OVT addresses.
No format is mandatory by name. What Finnish law requires is a structured electronic invoice that complies with the European standard EN 16931: the Act on Electronic Invoicing (241/2019) defines an electronic invoice that way, and Finvoice 3.0 is one of the formats that satisfies it, alongside TEAPPSXML 3.0, Peppol BIS Billing 3.0, UBL 2.1 and CII. Public buyers must receive and process such invoices under section 3, and Finland's State Treasury accepts only European-standard e-invoices for central government.
GoRoute.ai's current prices are published on our pricing page. GoRoute.ai delivers over Peppol, so check first that your Finnish buyer has a 0216 Peppol address in TIEKE's register at verkkolaskuosoite.fi.
GoRoute.ai delivers over Peppol, not through Finland's bank and operator network. It is a certified Peppol access point (POP000991) and delivers to Finnish buyers that have a Peppol address, which in Finland uses the identifier scheme 0216. TIEKE says a buyer with only a bank or operator address is reached through an operator that has an intermediary agreement with the buyer's bank or operator.
Finvoice is a Finnish national format, carried by Finnish banks and operators. For buyers in other countries the common route is Peppol, the international e-invoicing network. GoRoute.ai is a certified Peppol access point (POP000991) and sends invoices in Peppol BIS Billing 3.0. It does not convert Finvoice files, so an invoice sent through GoRoute.ai starts from your invoice data, not from a Finvoice file.
Use TIEKE's national e-invoice address register at verkkolaskuosoite.fi. Search by the company's Y-tunnus (Business ID) or name to see its e-invoice addresses and the intermediary code (välittäjätunnus) of the bank or operator that receives for each one. GoRoute.ai's recipient lookup checks the Peppol network only: it shows whether a company can receive Peppol invoices, for example under a 0216 identifier. It does not search bank or operator addresses.
Finvoice 3.0 is the current version of the Finnish e-invoicing standard, aligned with the European EN16931 semantic model. Whether you need to move from an older version is a question for your bank or operator, because they carry Finvoice. GoRoute.ai does not produce or convert Finvoice files. It sends Peppol BIS Billing 3.0, which the European Commission also lists as a format in use in Finland.
For Finvoice, ask your bank or operator, because they carry it. GoRoute.ai works over Peppol. You send invoices from its dashboard or its REST API, and it publishes integration guides for SAP, Oracle and Microsoft Dynamics. Invoices you receive over Peppol appear in your dashboard and through the API, which is what an accounting connector reads. GoRoute.ai has no ready-made integration with Finnish accounting packages.
Yes, by one of the routes TIEKE describes. If the Finnish buyer has a Peppol address (scheme 0216), any certified Peppol access point can deliver to it, and GoRoute.ai is one (POP000991). If the buyer has only a bank or operator address, the sender needs an operator with an intermediary agreement with the buyer's bank or operator. Look the buyer up at verkkolaskuosoite.fi to see which route exists.
It depends on your buyer's address. A Finnish buyer with a 0216 Peppol address can be reached over Peppol from a GoRoute.ai account. A buyer with only a bank or operator address needs an operator route into Finland, which you arrange with that operator. If you need an OVT address of your own, your bank or operator adds it to TIEKE's register when you sign an e-invoicing agreement with them.
Finvoice travels between Finnish banks and e-invoicing operators under their own agreements; GoRoute.ai does not route Finvoice. Finnish law prescribes no signature on an e-invoice: the VAT Act requires the authenticity of origin, integrity and legibility of an invoice to be ensured by any business control (section 209g of Act 1501/1993), and the Tax Administration states that no electronic signature or EDI is required. GoRoute.ai delivers over Peppol, whose AS4 transport signs and encrypts each message.
Book a demo with our team to see how GoRoute can simplify your e-invoicing compliance.
