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The Finnish VAT number (alv-tunniste) and how to check an EU VAT number in VIES

Karma Accounts · Published 27 October 2026

A Finnish VAT number (alv-tunniste or alv-numero) is the country code FI followed by the eight digits of the company's Business ID (Y-tunnus) without the hyphen. With an illustrative Business ID 1234567-1, the VAT number would be FI12345671. Only a business in the Finnish VAT register uses one. Check a Finnish business's VAT registration in the YTJ company search, and any EU VAT number in the European Commission's VIES service, by number rather than name. Keep the result.

Business ID, VAT number and VAT registration

A company gets its Business ID when it is set up; VAT registration is a separate step, so the Business ID alone says nothing about VAT. Registration usually becomes compulsory when turnover goes over 20 000 euros, judged on the previous calendar year as well as the current one, and some purchases from abroad can also require it: see the VAT registration limit. The VAT number is not applied for separately; the business forms it itself. A foreign company registered for VAT in Finland does the same with its Finnish Business ID (see VAT registration for foreign companies).

Every EU VAT number starts with a two-letter country code, followed by up to 12 characters; the length depends on the country. A few common formats:

All formats are in the VIES FAQ and the Tax Administration's table of EU VAT numbers; note that Greece uses EL, not GR. Three letter codes to know:

• EU at the start: such a number is not valid for trade in goods or services between businesses in the EU.
• XI at the start: businesses in Northern Ireland use XI numbers for trade in goods with the EU, and VIES checks them under "XI-Northern Ireland". GB numbers are not in VIES.
• EX at the end: since 2025 a company in the EU VAT scheme for small businesses gets an Exempt ID, built from its VAT number or FI and its Business ID, for using the small business exemption in other EU countries. It is not a VAT number.

Where the VAT number appears

Both parties' VAT numbers go on invoices for sales of goods between EU countries (see intra-EU acquisitions) and for services between EU countries where the buyer pays the VAT under reverse charge. The seller's own VAT number also goes on invoices for distance sales of goods and for new means of transport sold to a customer in another EU country who is not VAT-registered. On an ordinary invoice to a Finnish customer, the seller's Business ID is enough. See invoice requirements in Finland.

Checking a Finnish business in YTJ

The YTJ company search covers businesses with a Finnish Business ID, foreign ones included, by name, Business ID or LEI code. On the company's page, Registrations in force lists each register with its status and start date. VAT appears as a Value added tax-liability row whose status shows the ground, for example VAT-liable for business activity. A company registered only for its purchases reports VAT on what it buys from abroad but does not charge VAT on its sales. No such row means the company is not in the VAT register.

For your own company, MyTax gives a Certificate of VAT liability: open the Tax matters tab and choose it under Certificates. It arrives in MyTax and has no signature or stamp.

Checking an EU VAT number in VIES

VIES asks the issuing country's database in real time.

1. Ask the customer for its VAT number. VIES cannot find a number from a company name.
2. Choose the country (or XI-Northern Ireland) and type the number as one string, in capital letters, without spaces or dots.
3. Enter your own VAT number as the requester.
4. Run the check and save the result as a PDF or print it.

The answer is one of these:

• Yes, valid VAT number, often with the name and address. A "---" means the issuing country does not publish them; Germany, for example, does not. A business in Finland can then ask the Tax Administration by phone (029 497 008) whether the number belongs to that company; a business elsewhere asks its own tax authority.
• No, invalid VAT number for cross border transactions within the EU. The number is not valid, at least on that date.
• Member State service unavailable. That country's database is down, often for maintenance. This is not a "no": try again later.

Because you entered your own number, the result carries a consultation number and the request date. Keep it: VIES says it proves to a tax authority that you checked that number at that time and got that answer.

Why the check matters

A VAT-free sale of goods to a business in another EU country needs the buyer's VAT number from a country other than the one the goods leave from. The Tax Administration's guidance says to check it before invoicing without VAT; without a valid number the exemption can be refused. The same number goes on your EC Sales List. Filing the list properly is also a condition of the exemption, though minor slips do not remove it.

VIES itself warns that a valid number is only one piece of the evidence. For goods you also need transport documents showing that they went from Finland to another EU country. For services the number is the usual proof that the buyer is a business (see selling services abroad). Check before the first invoice and regularly after, and keep the result with the invoice in your bookkeeping records.

When VIES says invalid

1. Check the basics with the customer: country code, length, typing errors.
2. Ask for another VAT number if it is still invalid. Only the customer's own tax authority can correct VIES data. Some countries list a number in VIES only after a separate registration for EU trade, so a correct number can still show as invalid.
3. Do not invoice without VAT on a guess. Without a valid number, a sale of goods to a business is not a VAT-free intra-Community supply (new means of transport have their own rule). It is then normally taxed in Finland as a domestic sale, unless another rule applies, such as the distance-selling rules. The Commission's FAQ puts it plainly: if you believe the customer is not a taxable person, charge VAT.

A worked check: two customers in November 2026

A Helsinki Oy with a monthly VAT period ships machine parts by carrier to two business customers.

German customer. Goods worth 12 000 euros leave for Hamburg on Monday 2 November 2026. The seller checks the customer's DE number in VIES with its own FI number as the requester: "Yes, valid VAT number", "---" for name and address, and a consultation number. It confirms by phone with the Tax Administration that the number belongs to the customer and saves the PDF with the waybill. It invoices on Tuesday 3 November: 12 000 euros, VAT 0 %, both VAT numbers and a note such as "intra-Community supply". The sale goes on the November EC Sales List, due Monday 21 December 2026, and on the November VAT return, due Tuesday 12 January 2027.

Swedish customer. An order of 4 000 euros. The SE number on the order comes back invalid: it has 11 digits, not 12. The customer resends it, VIES answers "Yes, valid VAT number", and only then does the seller invoice 4 000 euros at VAT 0 %. Had no valid number arrived, and no other rule applied, the seller would have charged Finnish VAT: 4 000 + 1 020 (25.5 %) = 5 020 euros.

Frequently asked questions

Is the Y-tunnus the same as the VAT number?

No. Every company has a Business ID (Y-tunnus); only a VAT-registered one uses the VAT number, FI plus the same eight digits.

How do I check if a Finnish company is VAT-registered?

Search for it at ytj.fi and look for a Value added tax-liability row under Registrations in force. Its status shows the ground, such as "VAT-liable for business activity".

What does "invalid for cross border transactions within the EU" mean in VIES?

The issuing country does not show the number as valid for EU trade on that date. Ask the customer to check it, and do not treat the sale as a VAT-free intra-Community supply until the number validates.

What we do

Karma Accounts checks customers' VAT numbers in VIES as part of bookkeeping, keeps the results with the sales records, and files the EC Sales List and VAT returns for businesses selling to other EU countries, foreign companies registered for VAT in Finland included. See our Finnish VAT services for foreign companies, or tell us about your EU sales through the quote request form.

Sources

• Tax Administration: VAT number, checking the VAT number and certificate of VAT liability
• Tax Administration: VAT numbers issued by different EU countries
• Tax Administration: the liability for paying VAT and registration for VAT, including checking VAT liability in YTJ
• Tax Administration: how to register for the EU VAT scheme for small businesses (Exempt ID)
• Tax Administration: VAT in EU goods trade, detailed guidance, chapters 2, 5.3 and 5.4 (in Finnish)
• YTJ: company and organisation search
• European Commission: VIES VAT number validation, help and FAQ
• EUR-Lex: Directive (EU) 2020/285, Article 1(12), the "EX" suffix
• Finlex: Value Added Tax Act 1501/1993, sections 3, 72 a and 209 e (in Finnish)

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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