Finland VAT invoice requirements

A Finnish lasku may be written in any language, but VAT on domestic sales is stated in euro. Finland raised its standard rate to 25.5% in 2024 and cut the 14% rate to 13.5% in 2026, and business buyers can ask for an EN 16931 e-invoice.

Last checked November 2026Sources

Invoice: lasku
VAT number: FI + 8 digits (Business ID without the dash) arvonlisäverotunniste [1]
Standard VAT rate: 25.5% [2]
Simplified invoice: €400 or less (and some retail sales) [3]
Keep invoices: 6 years [3]
E-invoicing: Buyer may demand an e-invoice; no mandate

What an invoice in Finland must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Finland adds:

Exemption reference: An exempt supply must carry an indication of the exemption or a reference to the relevant provision. [3]
Reverse charge wording: State "reverse charge" (Finnish: "Käännetty verovelvollisuus") and the buyer's VAT identifier (a Finnish buyer's Business ID). [3]
Buyer's VAT number: Required for reverse-charge and intra-EU supplies; in domestic trade the Business ID can serve as the VAT identifier. [3]
VAT in euro, two decimals: For domestic sales in another currency, the VAT payable must be entered in euros; VAT is stated to two decimals, rounding only the final invoice amount. [3]
Seller not VAT-registered: The invoice must not show VAT payable or a VAT rate if the seller is not in the VAT register. [3]

VAT rates in Finland

Standard rate rose from 24% to 25.5% on 1 September 2024. The 14% reduced rate was lowered to 13.5% on 1 January 2026; public broadcasting moved from 10% to 13.5% the same day. The rate depends on the delivery date and on when payment becomes available to the seller. An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Finland
Rate	Applies to (examples)
25.5%	Standard rate: everything without a lower rate
13.5%	Food, beverages and ingredients (not alcohol or tobacco), animal feed, restaurant and meal services; books, pharmaceuticals, sanitary products, baby diapers, sports and fitness services, admission to cultural and sports events, passenger transport, accommodation
10%	Newspapers and magazines, print and electronic
0%	Exports outside the EU, intra-EU supplies to VAT-liable buyers, certain vessel sales and international transport (input VAT deductible)

Issuing and keeping invoices

Language: Required VAT information may be written in any language; the Finnish Tax Administration may request a translation during an audit or other control procedure. [3]
Currency: VAT payable must be expressed in the currency of the Member State where the sale takes place; for domestic Finnish sales invoiced in another currency, state VAT in euros, converted at the latest rate published by a commercial bank or the ECB when the VAT became chargeable. [3]
When to issue: Intra-EU supplies of goods and general-rule services to EU businesses: by the 15th day of the month following the supply. The issue date is the date the invoice is made available to the buyer. [3]
Simplified invoice (kevennetty lasku): Simplified entries are allowed when the invoice total is €400 or less, and also above €400 for retail-type sales where almost all customers are private persons, restaurant/catering and passenger transport, and parking meter receipts. Not allowed for intra-EU supplies of goods, distance sales of goods or reverse-charge supplies. Required: issue date; seller's name and VAT identifier (Business ID); quantity and nature of goods or nature of services; VAT payable or VAT base per rate; for corrections, a reference to the original invoice. [3]
Keeping invoices: At least 6 years from the start of the calendar year following the year in which the relevant taxable event occurred; 13 years for invoices on immovable property investments. [3]

E-invoicing in Finland

Finland has no B2B or B2C e-invoicing mandate, and decisions on the EU's ViDA rules are expected after April 2027. What it has instead is a right: business buyers can ask their suppliers for an EN 16931 e-invoice.

1 April 2019
B2G: public procuring entities must receive and process EN 16931 e-invoices
Act on Electronic Invoicing by Procuring Entities and Operators of Trade or Business (241/2019). [4]
In force
In force
Buyer's right: business buyers may demand an EN 16931 e-invoice
The Commission page states that companies with annual turnover above €10,000 may ask their suppliers for EN-compliant e-invoices; exceptions for confidential information and national security. [3]
In force

Good to know for Shopify sellers

Selling into Finland from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [5].

Simplified entries cannot be used for distance sales of goods to consumers in other EU countries; those need full invoice details. [3]
Finnish business customers can demand an EN 16931-compliant e-invoice, so a seller invoicing Finnish businesses should be able to send one. [3]
Check product tax settings: most former 14% goods (e.g. food) are 13.5% since 1 January 2026, and the standard rate is 25.5%. [2]

Make an invoice for Finland

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.