Is e-invoicing mandatory in Finland? What a small business must do, 2026–2030
As of September 2026, e-invoicing is not generally mandatory for trade between businesses in Finland. Three things still make it close to unavoidable. Since 2020, a business has been able to require another business to send its invoices as e-invoices. The state accepts only e-invoices. And from 1 July 2030, e-invoicing is mandatory for trade between businesses in different EU countries.
What counts as an e-invoice
An e-invoice (verkkolasku) is a structured, machine-readable invoice that follows the European standard for electronic invoicing (EN 16931). A PDF or image attached to an email is not an e-invoice, even though it travels electronically. An e-invoice needs the same entries required by the VAT Act as any other invoice; they are listed in our article on invoice requirements.
When you must send an e-invoice
| Situation | What you must do |
|---|---|
| a business customer asks for e-invoices | send e-invoices, if your turnover for the financial year is over 10 000 euros |
| your customer is a government agency | send e-invoices that follow the European standard |
| sales to a business in another EU country, from 1 July 2030 | send an e-invoice and report its details to the tax authority within 10 days |
| other domestic trade between businesses | no obligation; reporting is still being studied |
A customer's right to e-invoices. The Act on Electronic Invoicing by Contracting Entities and Traders (241/2019) has, since 1 April 2020, given businesses and public contracting entities the right to receive invoices from another business as e-invoices on request. The act covers businesses whose turnover for the financial year is over 10 000 euros. A smaller business does not have to send e-invoices even when asked.
The state as a customer. Government agencies accept only e-invoices, and since 1 April 2021 only ones that follow the European standard. A PDF invoice sent by email is not processed.
Trade between EU countries from 2030. Under the EU's ViDA package, from 1 July 2030 businesses must send and receive e-invoices that follow the European standard in cross-border trade with businesses in other EU countries. The seller must report the invoice details to the tax authority within 10 days of the sale or of receiving an advance payment, and the current EC Sales Lists (recapitulative statements) will end.
Domestic trade. The EU allows member states to introduce reporting based on e-invoices for domestic trade too. The Ministry of Finance is studying real-time VAT reporting; the study runs until 19 March 2027, and no decision has been made.
How to send e-invoices
- With invoicing software. Most accounting and invoicing software can send and receive e-invoices. Ask your provider whether yours can and what it costs.
- Through the customer's supplier portal. Large organisations offer portals to their suppliers. For government agencies, you can create e-invoices free of charge, mainly in the Handi supplier portal, or in the Basware portal for the Defence Forces. You agree on it with your contact at the agency first.
To send an e-invoice you need the recipient's e-invoice address and operator ID, which you get from your customer.
Peppol
Peppol is an open network through which businesses and public bodies send each other electronic business documents, such as invoices and orders. You join it through a Peppol service provider of your choice, and one connection reaches everyone on the network. In Finland the State Treasury supervises it. Peppol transactions in Finland grew by about 61 % from 2024 to 2025. Most of Finland's main trading partners are promoting Peppol too, so the same connection also reaches foreign customers who use the network.
What to do now
- Check that your invoicing software can send and receive e-invoices that follow EN 16931.
- Ask your business customers for their e-invoice addresses, and switch on receiving for your purchase invoices too.
- If you sell to businesses in other EU countries, make sure before 1 July 2030 that your software handles both the invoice and the reporting.
Booking your purchase and sales invoices is part of our services.
Sources
- Finlex: Act on Electronic Invoicing by Contracting Entities and Traders 241/2019 (in Finnish)
- Tax Administration: ViDA is a legislative package for modernising value added taxation
- Ministry of Finance: study on real-time reporting for VAT collection, VM062:00/2024 (in Finnish)
- State Treasury: invoicing the state
- State Treasury: Peppol Authority
Please note: this is general information about Finnish rules, not advice for your own situation, and the rules change. Ask us before you act on it.
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