Finland: invoice requirements and VAT rates
Finnish invoices carry the Article 226 items. Since 1 September 2024 the general rate is 25.5 %; the 14 % rate fell to 13.5 % on 1 January 2026 and 10 % remains for periodicals.
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Rates last checked on 15 October 2026. Main legal basis: Arvonlisäverolaki (1501/1993).
Open the invoice generator for Finland
ALV rates
| Rate | Type | Typical use |
|---|---|---|
| 25.5 % | Standard | |
| 13.5 % | Reduced | Food, passenger transport, accommodation, books, since 1 January 2026 |
| 10 % | Reduced | Newspapers and magazines |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in EUR by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Tax amount in local currency | Arvonlisäverolaki 1501/1993; Directive 2006/112/EC, Art. 230 | When the invoice is not in EUR |
Identifiers
- VAT number (ALV-tunniste): for example FI12345671
- Business ID (Y-tunnus)
Good to know
- The Finnish VAT number is "FI" plus the eight digits of the Business ID without the hyphen.
- The reduced rate is 13.5 % (food, passenger transport, accommodation, books); newspapers and magazines are at 10 %.
E-invoicing
Finland has no general B2B e-invoicing mandate. Public bodies receive EN 16931 e-invoices and Finnish operators exchange Finvoice and Peppol.
Peppol
Scheme 0212 identifies a Finnish organisation by Business ID and 0213 by VAT-based identifier. Use the one your buyer’s operator lists.
Draftbill offers the Peppol BIS Billing 3.0 export for Finland. The default address scheme is 0212.