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Finland

Finland has no blanket B2B mandate but a statutory request-right: any business customer above €10,000 turnover can demand a European-standard e-invoice - and the State refuses everything that is not one.

Profile last verified 2026-07

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At a glance

Fully served today over Peppol - no accreditation gate, just correct OVT (0216) addressing and standard Finnish service-provider duties.

Exchange model
Peppol (post-audit)
B2B mandate
No blanket B2B mandate - but customers above €10,000 turnover can legally request a structured e-invoice
B2G e-invoicing
Mandatory since April 2019; the Finnish State accepts only European-standard e-invoices since April 2021
Formats
Peppol BIS Billing 3.0 · Finvoice 3.0 / TEAPPSXML 3.0 (domestic operator network) · UBL 2.1 / UN/CEFACT CII (EN 16931)
Peppol identifier schemes
0216
Finnish OVT code (FI:OVT2)
The only registrable Finnish scheme - built from the Business ID (Y-tunnus); legacy schemes 0037/0212/0213/0215 were removed end-2024
E-reporting
None - Finland has no real-time VAT reporting; ViDA digital reporting applies from July 2030
Country profile

Mandate timeline

1 Apr 2019
Act 241/2019 in force: public bodies must receive and process EN 16931 e-invoices
1 Apr 2020
Businesses and contracting entities above €10,000 turnover gain the right to request EN 16931 e-invoices from suppliers
1 Apr 2021
The Finnish State only receives European-standard e-invoices - PDFs by email are explicitly not accepted
31 Dec 2024
Legacy Finnish Peppol identifier schemes (0037, 0212, 0213, 0215) removed - only OVT scheme 0216 remains
~2028
Finland expected to begin preparations for intra-EU e-invoicing ahead of ViDA (July 2030)
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How Recommand serves Finland

  • Send and receive compliant Peppol BIS invoices with Finnish businesses and public bodies today - no Finnish accreditation gate applies
  • Register your company on the network under its OVT code (0216), the only valid Finnish Peppol scheme
  • Finnish service-provider duties (business-ID verification against the YTJ registry, 3-working-day change SLA) are handled as part of onboarding
  • Built-in validation ensures invoices meet the European standard the Finnish State requires - no discarded or returned invoices
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Frequently asked questions

01Is e-invoicing mandatory in Finland?

Not for B2B in general. Invoicing Finnish government bodies requires structured European-standard e-invoices, and since April 2020 any business customer above €10,000 annual turnover can legally request an EN 16931 e-invoice from its suppliers.

02Can I email PDF invoices to Finnish public bodies?

No. The Finnish State only receives e-invoices compliant with the European standard, and explicitly states that PDFs or image files attached to email are not e-invoices. Non-compliant invoices may be discarded and must be corrected.

03Which Peppol identifier do Finnish companies use?

The Finnish OVT code under scheme 0216, derived from the Business ID (Y-tunnus). The older Finnish schemes 0037, 0212, 0213 and 0215 were removed from the Peppol code list at the end of 2024 and can no longer be used.

04What about Finvoice and TEAPPSXML?

Domestic Finnish invoicing traditionally runs through a national operator network using Finvoice 3.0 and TEAPPSXML 3.0. Both are accepted when EN 16931-compliant. Peppol BIS is the standard route for cross-border flows and increasingly for government procurement documents.

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