E-Invoicing in Finland: Compliance & Regulatory Guide
B2G e-invoicing mandatory under Finland’s Law No. 241/2019, EU Directive 2014/55/EU, B2B e-invoicing voluntary but widespread, B2C emerging and SAF-T e-reporting for large taxpayers from 2025
Last modified on 2025-08-18 in Countries
TEAPPSXML 3.0, Finvoice 3.0
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Verohallinto
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2021
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7 years
Finland is one of the leading countries in using e-invoicing. The country has set up clear legal and technical rules that require electronic invoices for public sector transactions and also promote their use in private businesses. These rules are based on Law No. 241/2019 and follow the EU’s e-invoicing directive (2014/55/EU).
Finland supports e-invoicing through local formats like Finvoice 3.0 and TEAPPSXML 3.0, and it also uses the international Peppol network. This setup helps make invoicing more efficient, standardized, and easy to use between companies and government offices, and it's starting to grow in consumer transactions too.
Finland requires mandatory e-invoicing for all Business-to-Government transactions using standardized formats, ensuring invoices are validated and securely archived for six years. While Business-to-Business e-invoicing remains voluntary, it is widely practiced, with businesses able to request electronic invoices, driving digital adoption. Business-to-Consumer e-invoicing is also developing, enhancing customer experience.
In 2025, Finland continues to advance its e-invoicing ecosystem with significant improvements. The use of Peppol Advanced Ordering for Central Government invoices, introduced in 2024, is accelerating Peppol adoption nationwide. Meanwhile, B2B e-invoicing gains momentum through voluntary uptake, supported by ongoing initiatives to prepare for real-time reporting and expanded B2C electronic receipt pilots, reflecting Finland’s commitment to comprehensive digital transformation across all invoicing sectors.
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Finland’s e-invoicing marks an important move toward fully digital business operations. It simplifies transactions, helps businesses meet legal requirements, and improves overall efficiency. By reducing paperwork, increasing transparency, and speeding up processing times, the system benefits both the public and private sectors.
Cuts invoice processing costs by 60% to 80%
Reduces payment times by up to 80%
Increases efficiency and lowers errors
Minimizes environmental impact by up to 90%
Strengthens compliance and competitiveness
Discover more about the business benefits of e-invoicing in the benefits of e-invoicing article and how e-invoicing regulations and practices evolve across Europe.
Finland’s e-invoicing framework is anchored in Law No. 241/2019, adopted in February 2019, which implements the EU Directive 2014. This law established the legal basis for mandatory electronic invoicing in public procurement and set the stage for broader digital transformation in financial processes. The Finnish State Treasury is responsible for overseeing public procurement, with e-invoices centrally processed through the Finnish Government Financial and HR Services Centre.
April 1, 2019: Central government agencies began accepting only e-invoices compliant with the European standard (EN 16931). This law was passed in February 2019.
April 1, 2020: Requirement extended to all public contracting authorities, including municipalities.
April 6, 2021: Business suppliers to government entities required to send invoices electronically, completing the B2G e-invoicing ecosystem.
2024: Suppliers are required to be able to exchange Peppol order and order response messages with the Finnish government.
2025: The government announced plans to phase out paper invoicing by 2025
Ongoing: While not mandatory for all B2B transactions, e-invoicing adoption is high, and the government continues to promote its use.
Finnish public administrations have been required to receive electronic invoices compliant with the European standard EN 16931 since 2019. The national formats supported are Finvoice 3.0 and TEAPPSXML 3.0, both upgraded to align with EN 16931.
In addition to these national formats, the Peppol BIS Billing 3.0 format is also accepted, enabling cross-border interoperability within Europe.
Since 2019, public bodies in Finland have been required to receive and process electronic invoices that comply with the European standard on e-invoicing.
In 2025, Finland has further streamlined its B2G e-invoicing processes by mandating the use of Peppol Advanced Ordering for all Central Government invoices.
Improved Interoperability: Peppol enables standardized e-ordering and e-invoicing across borders, benefiting both domestic and European suppliers.
Central Government Leadership: Central government agencies now process e-invoices and digital purchase orders via Peppol, setting a model for wider regional adoption.
Strategic Benefits: This reduces manual work, errors, and delays, cutting costs while improving transparency and real-time tracking.
Future Plans: Finland aims to make Peppol the standard for all public sector e-ordering by 2030, supported by ongoing legislative updates and digital infrastructure enhancements.
In Finland, B2B e-invoicing is currently voluntary but widely practiced, especially among businesses with an annual turnover exceeding €10,000, who have the right to request e-invoices from their suppliers.
Although there is no universal legal mandate for B2B e-invoicing, the Finnish government strongly encourages its adoption as part of the broader digital transformation aligned with EU Directive 2014/55/EU.
E-invoices in B2B transactions must comply with the European standard EN 16931 and be issued in structured formats such as Finvoice 3.0 or TEAPPSXML 3.0, ensuring interoperability and efficient processing.
The government is actively evaluating the potential introduction of mandatory B2B e-invoicing and real-time reporting requirements in the near future, reflecting ongoing efforts to enhance compliance and streamline business processes.
In Finland, network-based e-invoicing involves businesses using a third-party network, such as DDD Invoices, to exchange invoices electronically. They support various invoice transmission methods, including web portals, email, and direct integration with accounting software.
This popular invoicing method utilizes third-party networks to exchange invoices with partners, enabling automation, billing standard compliance, and seamless integration with accounting and ERP systems.
In Finland, B2C e-invoicing is still in its early stages compared to the well-established B2G and rapidly growing B2B segments. While B2G e-invoicing has been mandatory since 2020 and B2B e-invoicing is widely practiced and encouraged, B2C e-invoicing remains voluntary and is primarily focused on improving the consumer experience, convenience, and environmental sustainability.
One of the most significant developments in Finnish B2C digitalization is the eKuitti (electronic receipt) pilot project. This initiative, supported by the Finnish Ministry of Finance’s Real-Time Economy project, aims to digitalize retail transactions by enabling businesses to issue electronic receipts to consumers at the point of sale. The eKuitti system is designed to make it easier for consumers to manage receipts, returns, and warranties, while also reducing paper waste and administrative overhead for retailers.
Finland does not currently impose strict fiscalization requirements like real-time tax reporting or mandatory cash register integration for B2C sales, but ongoing digital transformation efforts and EU initiatives may lead to future updates in this area to enhance tax compliance and reporting accuracy.
E-reporting means submitting business and tax data electronically to the government instead of using paper forms. This helps collect accurate data and speeds up payments.
As of January 2025, SAF-T (Standard Audit File for Tax) reporting has become mandatory in Finland for large taxpayers.
The SAF-T file includes detailed transactional data such as sales, purchases, payments, and inventory. Businesses are required to use certified software to generate and submit these SAF-T files, ensuring accurate and timely tax reporting.
Finland utilizes the Peppol network for secure and standardized e-invoice exchange. Businesses can connect via certified Peppol Access Points, such as DDD Invoices, allowing seamless integration with existing ERP and accounting systems. Since April 2024, government procurement also requires electronic orders through Peppol, further digitalizing the entire purchasing process.
To understand how the Peppol network facilitates secure, standardized e-invoicing across Europe, read the Peppol network guide.
Finnish law mandates that all electronic invoices must be archived for at least six years. During this period, businesses must ensure:
Authenticity of origin: Ability to verify the sender.
Integrity of content: Invoice data remains unchanged.
Readability: Invoices must be accessible and readable throughout the retention period.
Security protocols, such as strong encryption (TLS), secure authentication, and audit trails, are required to comply with GDPR and prevent fraud. While digital signatures are not mandatory, many businesses use them for added security.
At DDD Invoices, we've built our secure cloud archive to automatically handle proper storage of e-invoices for the legally required period. This eliminates your need to build and maintain separate archiving infrastructure while staying fully compliant with Finnish retention rules.
Nordic Smart Government (NSG): Finland participates in the NSG program, aiming to automate financial data exchange among Scandinavian businesses, promoting cross-border integration.
VAT in the Digital Age (ViDA): Finland supports EU initiatives for further harmonization and digitalization of VAT and e-invoicing.
Real-Time Reporting: The Finnish Real-Time Economy project is preparing for real-time B2B e-invoicing and reporting, signaling upcoming changes in compliance requirement.
Finland is moving quickly toward fully digital invoicing, making it easier and faster for businesses to send and receive payments while staying within the law. With new rules and technology like Peppol and SAF-T, companies in Finland can work more efficiently and be ready for future changes.
With secure cloud archiving, seamless Peppol integration, and solutions tailored for every business size,from public sector suppliers to B2B and B2C innovators, DDD Invoices helps you stay compliant and future-ready in Finland’s evolving e-invoicing landscape.
Partner with DDD Invoices to simplify your compliance, accelerate your workflows, and unlock the full benefits of digital invoicing in Finland and across Europe.
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E-invoicing is mandatory for all Business-to-Government (B2G) transactions since 2020 under Law No. 241/2019. Government suppliers must send invoices electronically and use Peppol for orders. B2B e-invoicing is voluntary but widely adopted, while B2C is still developing.
Finland accepts Finvoice 3.0, TEAPPSXML 3.0, Peppol BIS 3.0, and EN 16931 formats.
E-invoices must be archived for at least six years with guaranteed authenticity, integrity, and readability. Security protocols like TLS encryption and audit trails are required for GDPR compliance. Large taxpayers must also submit SAF-T reports from 2025.
Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.