Finland
FIFinland has a mature e-invoicing market built on bank and operator networks using Finvoice and TEAPPSXML, with a legal right for buyers to request an EN 16931 e-invoice and Peppol used alongside it.
Guide reviewed .
Invoicing and electronic documents
E-invoice operator network
Domestic e-invoices commonly pass between the sender's and the recipient's e-invoice operators. The sending operator converts the invoice to the format agreed between the operators and validates invoices marked as EN 16931 compliant. The receiving operator converts it to the format the recipient wants and acknowledges receipt.
Finvoice, TEAPPSXML and EN 16931 syntaxes, converted between operators · Official source: TIEKE e-invoicing forum (industry body) · obligations of parties in the four-corner model
Finvoice
A public invoicing standard published by Finnish banks, and the forwarding service that banks and payment institutions provide on top of it. It can be sent through bank connection software or e-invoice operators.
Finvoice 3.0 XML, aligned with EN 16931 · Official source: Finance Finland · Finvoice e-invoicing standard
TEAPPSXML
A national XML invoice format. The State Treasury's public-sector instructions refer to TEAPPSXML 3.0, whose content was updated to the European model alongside Finvoice 3.0.
TEAPPSXML 3.0 · Official source: State Treasury (Valtiokonttori) · invoicing the state
Peppol
Mainly used for cross-border invoicing; Finvoice and TEAPPSXML are the most used formats at home. The State Treasury became the Finnish Peppol Authority in 2022 and runs the national Addressing and Capability Lookup (ACL), where Finnish public-sector Peppol users must be registered. State procurement has required Peppol order and order response messages from suppliers since April 2024 through procurement contracts, not by law.
Peppol BIS Billing 3.0; Peppol ordering messages · Official source: OpenPeppol · Finland country profile
Handi and Basware supplier portals
Free web portals for suppliers without their own e-invoicing software to create e-invoices to central government agencies. Access to Handi starts with an invitation from the agency being invoiced.
Web entry, delivered as e-invoices · Official source: State Treasury (Valtiokonttori) · invoicing the state
Finnish e-invoicing is mostly operator-based rather than Peppol-based. A supplier needs the customer's e-invoice address and operator ID, which operators exchange and convert between Finvoice, TEAPPSXML and other formats. Peppol is accepted by government agencies and is the usual route for cross-border invoices. It sits alongside the operator network rather than replacing it. Public-sector bodies using Peppol must be registered in the State Treasury's address service; see the country profile.
The legal duty is triggered by the customer's request. Once a business or public body asks, a supplier with turnover above €10,000 must deliver an invoice that complies with EN 16931, so a PDF by email no longer meets the request. For central government, also follow the State Treasury's invoicing rules on order numbers and one order per invoice.
Legal guide
B2G · public procurement
In forceUnder the Act on Electronic Invoicing by Contracting Entities and Traders (241/2019), contracting entities must receive and process EN 16931 e-invoices under public contracts. Central government authorities and joint procurement units have done so since 1 April 2019, and all other contracting entities since 1 April 2020. The Act does not apply where e-invoicing could reveal confidential information or endanger essential national security interests.
Official source: Finlex · Act 241/2019 on electronic invoicing by contracting entities and traders (Finnish, open data)B2G · central government
E-invoices onlyGovernment agencies accept only e-invoices compliant with the European standard; a PDF or image attached to an email is not an e-invoice. Agencies can be reached through Posti Messaging Oy, the state's e-invoice operator (operator ID FI28768767), or through Peppol. Include the order number (starting V1), agreement number (VSK1) or posting reference (TK1) supplied by the agency in the invoice XML. An invoice may cover only one order or contract at header level, and invoices that fail validation are rejected.
Official source: State Treasury (Valtiokonttori) · invoicing the stateB2B · right to receive an e-invoice
On request since 1 April 2020Under section 4 of Act 241/2019, a contracting entity or business may require an e-invoice from another contracting entity or business. The Act defines a business as one whose turnover for the financial year exceeds €10,000, and the e-invoice must comply with EN 16931.
Official source: Finlex · Act 241/2019 on electronic invoicing by contracting entities and traders (Finnish, open data)B2B · VAT invoice rules
Paper or electronic by consentWithout a request under Act 241/2019, an invoice may be given on paper or electronically, with electronic invoicing subject to the recipient's consent. The right to demand an EN 16931 e-invoice does not apply to invoicing of private persons.
Official source: Finnish Tax Administration · VAT invoice requirementsPossible future regulation
No legislative project under wayIn 2026 the State Treasury consulted on regulatory options for e-invoices, Peppol procurement messages and e-receipts (eKuitti). Its summary of 27 May 2026 states that no legislative project is under way. It proposes taking measures to the next government's legislative programme, starting with a narrow rule that e-invoices, where used, must follow EN 16931, rather than a general mandate.
Official source: State Treasury (Valtiokonttori) · consultation summary on electronic business documents, 2026 (Finnish)E-reporting
No real-time reporting systemThe European Commission's country page records no real-time reporting system and no B2C e-invoicing mandate in Finland.
Official source: European Commission · eInvoicing in Finland
Timeline
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E-invoicing Act takes effect
Act 241/2019 entered into force. Central government authorities and joint procurement units had to receive EN 16931 e-invoices.
Official source: Finlex · Act 241/2019 on electronic invoicing by contracting entities and traders (Finnish, open data) -
Right to request e-invoices and wider public-sector scope
The right of contracting entities and businesses to receive an e-invoice on request began, and the reception duty extended to all contracting entities.
Official source: Finlex · Act 241/2019 on electronic invoicing by contracting entities and traders (Finnish, open data) -
Consultation on electronic business documents
The State Treasury sent its assessment memo on e-invoices, Peppol procurement messages and eKuitti for comment; responses were due by 13 March 2026.
Official source: State Treasury (Valtiokonttori) · consultation summary on electronic business documents, 2026 (Finnish) -
Consultation summary published
The summary found public bodies more supportive of regulation than private businesses and set out proposals for the next government's programme. Nothing has been legislated.
Official source: State Treasury (Valtiokonttori) · consultation summary on electronic business documents, 2026 (Finnish)
Peppol in Finland
- Directory participants
- 14,649
- Document families
- 13
Peppol Authority: State Treasury (Valtiokonttori).
11 certified service providers based in Finland.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 14,379 participants
- 14,346 participants
- ApplicationResponse545 participants
- 457 participants
- 221 participants
- 167 participants
- 167 participants
- CrossIndustryInvoice29 participants
- 9 participants
- 6 participants
- Document1 participant
- Reminder1 participant
- unknown1 participant
Registrations over time
Peppol Directory data as of .
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| 9 | |
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| 29 | |
| 77 | |
| 17 | |
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| 633 | |
| 58 | |
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| 5,220 | |
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| 459 | |
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| 174 | |
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| 186 |
Registration dates in the current Directory snapshot.