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
- 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.