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Finland B2B real-time reporting evaluation

Finland to evaluate mandatory real-time e-invoicing

Finland is set to review mandating B2B e-invoicing / digital reporting for its taxpayers. This comes as the EU VAT in the Digital Age plans progress towards implementing structured e-invoicing for intra-community supplies from 2028.

The news was included in its latest government plan.

Finland already obliges taxpayers to accept e-invoices from taxpayers since 2020. As a result, it already has very high adoption of e-invoicing. So it has till now been reluctant to follow the mandatory route – many countries are reluctant to adopt e-invoicing because of the costs and risk of stifling innovation.

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

Finland has permitted resident businesses with annual turnover above €10,000  the right to require B2B suppliers to provide electronic invoices only from April 2020. Invoice formats accepted in Finland are Finvoice 3.0 and TEAPPSXML 3.0.

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).

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030? Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia 2025 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland 2025 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jul 2025 Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC 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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