The Finnish VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.
Invoice content requirements
|Invoice Content Field||Mandatory/Conditional||Comments|
|Supplier Name||Mandatory||The full name of the supplier|
|Supplier Address||Mandatory||The address of the supplier|
|Supplier VAT ID||Mandatory||The VAT ID-number of the supplier|
|Supplier Co. Reg. Num.||Mandatory||The supplier's Company Registration Number (or number of registration for a branch)|
|Supplier Liquidator Name||Conditional||The name of the person that is appointed to liquidate/close a company|
|Buyer Name||Mandatory||The full name of the supplier|
|Buyer Address||Mandatory||The address of the buyer|
|Buyer VAT ID||Conditional||The VAT ID-number of the buyer|
|Invoice Date||Mandatory||The date of issue of the invoice|
|Date of Supply||Conditional||The date of the supply of the goods/services|
|Date of Advanced Payment||Conditional||The date of the advanced payment|
|Invoice Number||Mandatory||The number under which the invoice is mentioned in the sales journal of the supplier.|
|Tax law reference||Recommended|
|Local Currency Tax||Conditional||The tax amount expressed in local currency|
|Original Invoice Number||Conditional|
|Net Total||Mandatory||Amount payable (VAT excluded)|
|Amount to Pay||Mandatory||Amount the buyer has to pay|
|Quantity||Mandatory||The quantity of the goods supplied or the extent and nature of the services rendered.|
|Description||Mandatory||The description/nature of the goods or services|
|Taxable Amount||Mandatory||Mandatory per VAT rate or exemption|
|VAT Rate||Conditional||Applicable VAT rate (per good/service)|
|VAT Amount||Conditional||VAT Payable per tax rate|
|Unit Price||Mandatory||Exclusive of VAT|
|Unit of Measure||Conditional||Unit of measure of the quantity|
|Reference to the reverse charge mechanism||Conditional||The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service|
|Reference in case supply is exempt from VAT||Conditional|
|New Means of Transport||Conditional||Details of new means of transports supplied to another EU country|
|Margin scheme reference||Conditional|
There are no specific non-standard cXML fields (extrinsics) required to send a compliance-assured Finnish invoice. You may require additional extrinsics specific to your industry or billing situation. See Adding Extrinsics to Your Invoice for more info.
Article type: Reference
- Simple Backed Invoice (Quantity Based)Sample cXML quantity-based, PO-backed invoice and the corresponding PDF version for Finland.
- Simple Unbacked Invoice (Contract Based)Sample cXML contract-based unbacked invoice and the corresponding PDF version for Finland.
- Simple Backed and Unbacked Lines Service Invoice (Amount Based)Sample cXML amount-based, invoice with backed and unbacked lines and the corresponding PDF version for Finland.
- Simple Credit Note for Backed InvoiceSample cXML credit note for backed invoices and the corresponding PDF version for Finland.
- Simple Credit Note for Unbacked InvoiceSample cXML credit note for unbacked invoices and the corresponding PDF version for Finland.
- Invoice with Payment TermSample cXML invoice with payment terms and the corresponding PDF version for Finland.
- Invoice with Multiple Lines and PO ReferencesSample cXML invoice with lines that reference multiple PO's, and the corresponding PDF version for Finland.
- Invoice with Line Level TaxationSample cXML with line level taxation and the corresponding PDF version for Finland.
- Invoice with Header Charges (Shipping, Handling, Misc)Sample cXML invoice with charges like shipping, handling, and misc at the header level, and the corresponding PDF version for Finland.
- Invoice with DiscountSample cXML with a discount and the corresponding PDF version for Finland.
- Invoice With Custom Fields (Extrinsic)Sample cXML with custom fields (a.k.a. extrinsics) and the corresponding PDF version for Finland.