Åland Islands
AXÅland applies Finland's e-invoicing act through its own provincial act, so contracting entities must accept EN 16931 e-invoices and buyers can request them, while Åland itself stays outside the EU VAT area.
Guide reviewed .
Invoicing and electronic documents
EN 16931 e-invoice under Finnish Act 241/2019
The Finnish act defines an e-invoice as one issued, transmitted and received in a structured electronic format that allows automatic processing. It must follow the European e-invoicing standard and one of its listed syntaxes. Åland's provincial act applies this definition within Åland's competence.
EN 16931 in a syntax listed under Directive 2014/55/EU · Official source: Finlex · Act on Electronic Invoicing by Contracting Entities and Traders (241/2019)
Åland Provincial Act 2019:87
Makes the Finnish e-invoicing act applicable in Åland, within Åland's competence, with its own start dates and scope for contracting authorities. Later amendments to the Finnish act apply in Åland once they take effect in Finland, unless the provincial act says otherwise.
Legal instrument, no separate technical format · Official source: Ålands författningssamling · Provincial Act 2019:87 on applying the e-invoicing act in Åland
Åland follows the Finnish e-invoicing model, but through its own provincial act. Public buyers in Åland must accept EN 16931 e-invoices, and buyers above the €10,000 turnover line can demand one. The format requirement is the same EN 16931 standard as in mainland Finland. Confirm each buyer's e-invoice address and channel.
The difference lies in tax, not invoicing. Åland is outside the EU VAT area, so check the VAT treatment of Åland transactions separately. This guide doesn't cover those VAT rules.
Legal guide
B2G · contracting authorities
In forceThe contracting authorities listed in section 3 of Åland's procurement act (2017:80) must accept and process e-invoices under procurement contracts and concessions covered by Åland's procurement legislation or by their own procurement rules. The Åland Government and its subordinate authorities have done so since 1 November 2019, and other contracting entities since 1 April 2020.
Official source: Ålands författningssamling · Provincial Act 2019:87 on applying the e-invoicing act in ÅlandB2G and B2B · right to request an e-invoice
On request since 1 April 2020Section 4 of the Finnish act gives contracting entities and businesses the right to receive an e-invoice on request from another contracting entity or business. The Åland act applies section 4 in Åland from 1 April 2020. The Finnish act defines a business as one with turnover above €10,000 in the financial year.
Official source: Finlex · Act on Electronic Invoicing by Contracting Entities and Traders (241/2019)Exceptions
Confidentiality and securityThe Finnish act does not apply where using an e-invoice could reveal confidential information or endanger essential national security interests.
Official source: Finlex · Act on Electronic Invoicing by Contracting Entities and Traders (241/2019)VAT and customs territory
Outside the EU VAT areaÅland is part of EU territory and the EU customs territory, but the European Commission lists it as outside the scope of EU VAT and excise rules.
Official source: European Commission · territorial scope of EU VAT rules
Timeline
-
Åland e-invoicing act issued
Provincial Act 2019:87, applying Finnish Act 241/2019 in Åland, was issued in Mariehamn.
Official source: Ålands författningssamling · Provincial Act 2019:87 on applying the e-invoicing act in Åland -
Åland Government receives e-invoices
The act took effect, and the Åland Government and its subordinate authorities had to accept and process e-invoices.
Official source: Ålands författningssamling · Provincial Act 2019:87 on applying the e-invoicing act in Åland -
Wider reception duty and right to request
Other contracting entities in Åland came under the reception duty, and the right to request an e-invoice under section 4 started to apply.
Official source: Ålands författningssamling · Provincial Act 2019:87 on applying the e-invoicing act in Åland
Peppol in Åland Islands
- Directory participants
- 1
- Document families
- 7
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.