Finland has no general e-invoicing mandate between businesses, but it gives buyers a right to ask for one. Under the e-invoicing Act 241/2019, a business with annual turnover over EUR 10,000 may request EN 16931 e-invoices from its suppliers. Since 1 April 2019, central government bodies must receive and process e-invoices, including for contracts above national thresholds.
This page summarises the European Commission's country sheet for Finland, checked on 5 November 2026. It is not tax advice; check the current Finnish sources before relying on it.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Receive and process EN 16931 e-invoices | Central government bodies, also for contracts above national thresholds | 1 April 2019 | e-invoice operators or Palkeet's free channels | in force (Act 241/2019) | European Commission |
| Send an EN 16931 e-invoice when the buyer requests one | Suppliers to a buyer with annual turnover over EUR 10,000, and to contracting entities | 1 April 2019 | e-invoice operators | in force (Act 241/2019) | European Commission |
| Issue e-invoices to consumers | Businesses | none | no obligation | European Commission |
The Commission's sheet does not give a separate start date for the buyer's right; the date above is that of Act 241/2019 as summarised there. Finland has no real-time reporting system for invoices.
How are e-invoices sent?
Finnish e-invoices travel through a network of e-invoice operators. For central government, the Finnish Government Shared Services Centre for Finance and HR (Palkeet) processes invoices centrally and offers two free channels for suppliers without an operator (European Commission).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Finvoice 3.0 | B2B and public invoices | national format, used where it complies with EN 16931 |
| TEAPPSXML 3.0 | B2B and public invoices | national format, used where it complies with EN 16931 |
| UBL 2.1 and CII | EN 16931 invoices | |
| Peppol BIS Billing 3.0 | public and cross-border invoices |
What can Klarbon do with Finnish invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a UBL, CII or Peppol BIS invoice | open an e-invoice, free | Finvoice and TEAPPSXML are not supported |
| Check a file against EN 16931 | check an e-invoice | not the Finnish national CIUS |
| Turn an e-invoice into another EN 16931 format, such as UBL or CII | convert an e-invoice, one credit | your operator sends it |
Klarbon is not an e-invoice operator and does not send invoices.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Finland | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Finland?
Not as a general rule between businesses. Under the e-invoicing Act 241/2019, a business with annual turnover over EUR 10,000 may request EN 16931 e-invoices from its suppliers, and the supplier must then send them. Public bodies must receive and process e-invoices.
What are Finvoice and TEAPPSXML?
They are Finnish national e-invoice formats. Finvoice 3.0 and TEAPPSXML 3.0 can be used where they comply with the European standard EN 16931, alongside UBL 2.1, CII and Peppol BIS Billing 3.0.
How are e-invoices sent to Finnish public bodies?
Through the network of e-invoice operators, or through the two free channels offered by the Finnish Government Shared Services Centre for Finance and HR (Palkeet), which processes central government invoices.
Does Finland have a national CIUS?
Yes. Finland applies a national CIUS for government VAT requirements, published by the State Treasury.