Directive 2014/55/EU and implementation in Finland

Verkkolaskutus, kuvitus, EU-direktiivi

With effect from April 2019, central government will accept those electronic invoices whose data content corresponds with that of the semantic model.

The sender of an electronic invoice shall use versions Finvoice 3.0 or TEAPPSXML 3.0 of the national descriptions or the syntax specified in the EU standard (EN 16931-1:2017) in accordance with the guidelines contained in the ISO/IEC 19845 (UBL 2.1) and UN/CEFACT XML Cross Industry Invoice D16B standard.

The obligatory fields in the national format must be completed in accordance with the descriptions, for example invoice number and invoice date, so that the invoices provide the information required in a VAT invoice.

The EU standard’s codes are to be used in invoices unless the seller and buyer agree otherwise. Codes in accordance with EU standards must always be used in national invoices.

The public administration’s detailed requirements for national electronic invoice descriptions are given in the table below.

Public administration’s instruction for the acceptance of electronic invoices compliant with the semantic data model given in Directive 2014/55 (pdf) >

Consolidated invoices are not permitted. The broader contents of the invoice i.e. the information content of summary invoices will be agreed separately between the buyer and seller.

Further information can be obtained from the State Treasury at verkkolaskutus(at)valtiokonttori.fi

Published 2018-06-07 at  23:52 , updated 2018-06-08 at  14:01


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