VAT invoicing rules in Finland: rates, registration and invoice content

VAT rates in Finland

Finland applies three VAT rates to most domestic sales:

• 25.5% is the general rate. It has applied since 1 September 2024, when it rose from 24%.
• 13.5% is the reduced rate. It covers groceries, restaurant services, books, medicines, sanitary products, passenger transport, accommodation, and most admission to cultural and sporting events. It replaced the 14% reduced rate on 1 January 2026.
• 10% applies to newspapers and magazines, in print or electronic form.

Some sales are zero-rated at 0%, such as certain exports. Check the rate for each product line, not only for the invoice as a whole.

Registration threshold

You must register for VAT when your turnover exceeds EUR 20,000 in a calendar year. Only the current calendar year counts for registration. VAT registration and liability start from the date you pass the limit.

What a VAT invoice must show

A Finnish VAT invoice must include these items:

1. The issue date and a unique sequential number.
2. The seller's VAT identification number.
3. The buyer's VAT identification number, if reverse charge or an intra-community supply of goods applies.
4. The names and addresses of seller and buyer.
5. The quantity and nature of the goods, or the extent and nature of the services.
6. The supply date or prepayment date, if it differs from the issue date.
7. The VAT base for each rate, the unit price excluding VAT, and any discounts not already in the unit price.
8. The VAT rate and the VAT payable.
9. A statement that the sale is VAT-exempt, or a reference to the provision that grounds the exemption.
10. The phrase "reverse charge" or "self-billing," where either applies.

Simplified invoices for sales of EUR 400 or less need fewer items.

When to issue an invoice

For intra-community supplies of goods, and for certain services, issue the invoice by the 15th day of the month after the supply. For advance payments, an invoice is required when you receive the payment. For domestic supplies, the Tax Administration's guide does not set a fixed number of days.

Credit notes and corrections

Any change to an earlier invoice requires a new invoice that references the original. The original invoice number works as the reference. For distance sales, intra-community supplies, and cross-border reverse-charge sales, the corrective invoice must contain all the required information. A reference to the earlier invoice is not enough.

A discount granted after the original invoice needs a separate invoice. If the buyer holds an incorrect invoice, the buyer should ask for a new one. Without a corrected invoice, the buyer cannot deduct the input VAT.

Next step

See the developer documentation for how to model these rules in your integration.