Regulatory updates - Finland

Finland launches EU-co-financed Peppol pilot aimed at construction industry digitalization
In light of the EU's increased focus on sustainability reporting through directives such as the Corporate Sustainability Reporting Directive (CSRD), Finland has launched an EU-co-financed project exploring the implementation of Peppol messages in the construction industry to meet future demands across the supply chain.
Compliance Alert – 14% VAT rate set to reduce to 13.5% as of January 1, 2026
Finland's reduced VAT rate of 14% is set to decrease to 13.5% starting January 1, 2026.
Finland advances 'report once' digital reporting initiative
Finlands Tax Administration (Vero) is taking concrete steps toward centralized corporate data reporting based on a "report once" model, aimed to reduce the need for duplicate submissions when interacting with government bodies. In September 2025, Vero plans to invite financial management and invoicing software providers to participate in surveys assessing software providers readiness to report data to a future centralized infrastructure.
Country Specifications
E-Invoicing/CTC Model:
B2G: Interoperability/Peppol B2B: Post-Audit
Mandatory Infrastructure:
- B2G: Peppol or contracted service providers - B2B: N/A
Mandatory Format:
- B2G: TEAPPSXML, Finvoice, EN compatible - B2B: N/A
Mandatory for Issuing:
- B2G: Suppliers to all contracting authorities - B2B: no explicit requirements
Mandatory for Receiving:
- B2G: All contracting authorities - B2B: Buyer's consent required
eSignature:
Not Required
Archiving Period:
6 years 13 years for invoices related to real estate investment
Archiving Abroad:
Allowed under conditions
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