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Coupa Success Portal

Finland

Introduction

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  
Currency Mandatory  
Local Currency Tax Conditional The tax amount expressed in local currency
Original Invoice Number Conditional  
Net Total Mandatory Amount payable (VAT excluded)
Gross Total Mandatory  
Tax total Mandatory  
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
Discount Amount Conditional  
Discount terms Conditional  
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  

Extrinsic fields

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.

Invoice examples

Article type: Reference