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E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

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FI

Finland e-invoicing

EU · Decentralised four-corner operator network (Finvoice/TEAPPSXML) + Peppol; no clearance; national CIUS for government receipt

Last updated September 21, 2026

A buyer's right to demand structured e-invoices has applied since 2020; a full mandate awaits ViDA.

Planning

Applies to

B2G, B2B

July 1, 2030

Next phase deadline

ViDA intra-EU B2B from 1 Jul 2030

Does this apply to me?

Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Is your business established in Finland (registered office, branch or fixed establishment)?

Do you make intra-EU B2B supplies involving Finland?

Finland: likely outside the issuing mandate — watch e-reporting / cross-border

VAT registration or trading alone, without a fixed establishment, usually keeps you outside Finland's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

Not in scope for Finland

With no establishment and no registration or trade in Finland, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Finland.

Finland: no domestic mandate yet — ViDA applies from July 2030

Finland has no confirmed domestic B2B mandate, but ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B from 1 July 2030. Build EN 16931 / Peppol capability now.

No e-invoicing mandate applies in Finland today

No general B2B e-invoicing mandate applies in Finland, but a Finnish customer with turnover above EUR 10,000 can require you to send an EN 16931 e-invoice, and the state accepts nothing else. Watch the 2030 ViDA date.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

1 April 2019

B2G – central government

Central government bodies must receive EN 16931 e-invoices and may demand them (Act 241/2019); all contracting entities from 1 Apr 2020; the state accepts only e-invoices since 1 Apr 2021. Channels: the operator network, Peppol and free portals (Handi).

Done

1 April 2020

Buyer's right (B2B)

Businesses with annual turnover above EUR 10,000 may require suppliers to send EN 16931 e-invoices.

Done

1 July 2030

ViDA — intra-EU B2B

Structured e-invoicing and digital reporting become mandatory for intra-EU B2B transactions under ViDA.

Next

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2G, B2B

Model

Decentralised four-corner operator network (Finvoice/TEAPPSXML) + Peppol; no clearance; national CIUS for government receipt

Formats

Finvoice, Peppol BIS 3.0, TEAPPSXML

Region

EU

STATUS

Planning

Scope

Buyer's right under Act 241/2019, in force for businesses since 1 Apr 2020 – suppliers must comply when a public body or a business with annual turnover above EUR 10,000 demands an EN 16931 e-invoice (Finvoice 3.0, TEAPPSXML 3.0, Peppol BIS 3.0, UBL 2.1 or CII); businesses at or below EUR 10,000 are outside the Act. No supervisory authority – the buyer's remedy is to refuse the invoice. No domestic B2B mandate or e-reporting; ViDA applies from 2030.

Penalties & grace period

No domestic B2B penalty regime yet.

Frequently asked questions

What is the e-invoicing mandate in Finland?

Image description

A buyer's right to demand structured e-invoices has applied since 2020; a full mandate awaits ViDA.

When does e-invoicing become mandatory in Finland?

Image description

Status: Planning. Next key date: ViDA intra-EU B2B from 1 Jul 2030 (July 1, 2030).

Who has to comply with e-invoicing in Finland?

Image description

Buyer's right under Act 241/2019, in force for businesses since 1 Apr 2020 – suppliers must comply when a public body or a business with annual turnover above EUR 10,000 demands an EN 16931 e-invoice (Finvoice 3.0, TEAPPSXML 3.0, Peppol BIS 3.0, UBL 2.1 or CII); businesses at or below EUR 10,000 are outside the Act. No supervisory authority – the buyer's remedy is to refuse the invoice. No domestic B2B mandate or e-reporting; ViDA applies from 2030.

Which e-invoice format is required in Finland?

Image description

Finvoice, Peppol BIS 3.0, TEAPPSXML. Model: Decentralised four-corner operator network (Finvoice/TEAPPSXML) + Peppol; no clearance; national CIUS for government receipt.

What are the penalties for non-compliance in Finland?

Image description

No domestic B2B penalty regime yet.

Latest e-invoicing coverage – Finland

News, guides and rulings tagged for this country.

Read the full Finland guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

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