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Finland B2B e-invoices requirement

Option to demand EU-standard electronic invoices from suppliers April 2020

Finland has permitted resident businesses the right to require B2B suppliers to provide electronic invoices only from April 2020.

Government – Central, regional and local contracting authorities – are mandated to use e-invoices since April 2019 at the federal level. Local authorities were included from April 2020 – although COVID-19 disruption meant the old Finnish standard invoice could still be used until mid-2021.

VAT Calc’s real-time global Calculator product produce instant and accurate tax calculations into your e-invoicing systems, which are then automatically included in your next return via our VAT Filer product, built on the same single-platform.

EU invoicing standards – EN 16931

Any invoice provided must be in accordance with the EU standard on e-invoicing, EN 16931, which covers the semantic data model. This replaced the Finnish TEAPPSXML and Finvoice – which are still accepted until mid-2021. The rules in Finland also allow customers to refuse to accept PDF-format invoices. There is no requirement for PEPPOL-registered forma invoices.

VAT Calc’s international live VAT invoice transaction and e-invoice tracker on real-time transaction-based VAT reporting details all the countries imposing invoice reporting.

Digital Reporting Requirements (DDR) part of EU VAT in the Digital Age reform proposals

The ongoing EU VAT in the Digital Age proposals includes a strand around harmonised Digital Reporting Requirements (DRR) across the member states – including Continuous Transaction Controls (CTC). This originated from the 2020 Tax Package measures for a fairer and more efficient EU tax regime.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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