An e-invoice in Finland (verkkolasku) is a structured invoice file that moves from one invoicing system to another and that the recipient's system reads automatically. A PDF sent as an email attachment is not an e-invoice, even though it is electronic. Since 1 April 2020, under the Act on Electronic Invoicing (241/2019), a business or public-sector buyer has had the right to demand an e-invoice that meets the European standard. The right does not apply to sellers with turnover of €10,000 or less, and consumers never have to be sent one.

What is an e-invoice?

An e-invoice is invoice data in which every piece of information sits in its own field: invoice number, due date, VAT rate, taxable amount, invoice lines.

The difference from a PDF is what the recipient can do with it. A PDF has to be read by a person or interpreted with text recognition, and the interpretation can go wrong. An e-invoice moves as it is into the buyer's accounts payable and bookkeeping.

The practical result is that an e-invoice needs no manual handling on the buyer's side. That is why large companies and the public sector ask for one.

In Finland, the most common e-invoice formats are Finvoice, developed by the Finnish banks, and TEAPPSXML. Both carry the same invoice content in a structured form.

When do you have to send an e-invoice in Finland?

An e-invoice is not a general requirement for all invoicing. The obligation arises when the buyer asks for one.

Under the act 241/2019, a buyer that is a business or a public contracting entity (hankintayksikkö) has the right to receive from the seller an e-invoice that meets the European standard. Sellers with turnover of €10,000 or less are outside the obligation. You never have to send an e-invoice to a consumer.

The act has no supervisory authority and no penalty. The practical lever is a different one: a buyer can leave an invoice in the wrong format unpaid and ask for a correct one instead.

What is an e-invoice address and where do you get one?

An e-invoice address (verkkolaskuosoite) is the identifier e-invoices are sent to. It is either an OVT code or an e-invoice address in IBAN format, and it is always given together with an operator ID (välittäjätunnus).

The operator is the e-invoice operator or bank that carries the invoice between sender and recipient. Without the operator ID, the invoice does not arrive, even if the address itself is right.

The OVT code is built from your company's Business ID (Y-tunnus), and you get your e-invoice address from your own operator. Put your e-invoice address and operator ID on your invoice template and on your website, because customers ask for them.

How do you start sending e-invoices?

Sending e-invoices takes three things: an invoicing system that produces standard-compliant e-invoices, an operator that carries them, and your own e-invoice address given to customers.

Keep that order. If you give customers your e-invoice address before receiving works, their invoices get stuck with the operator.

NoCFO sends and receives e-invoices, so invoicing, receiving purchase invoices and bookkeeping run on the same platform.

If your customers are few and mostly consumers, there is no hurry. If even one business customer asks for e-invoices, sort it out properly at once, because the next business customer will ask too. What even free invoicing software should handle, e-invoices included, is the right question to ask before you choose.

How is an e-invoice different from an e-lasku and an email invoice?

Three terms get mixed up in everyday Finnish, even though they mean different things.

The mix-up is not just a question of words. If a customer asks for an e-invoice and receives a PDF by email, they did not get what they asked for, and the invoice comes back.

Does an e-invoice have to include the same details as a normal invoice?

Yes. The content requirements of an e-invoice are based on the European standard, and the mandatory particulars of the Finnish VAT Act (arvonlisäverolaki) apply to an e-invoice exactly as they do to a paper invoice.

In other words, a structured format does not replace the content. An e-invoice still needs a sequential number, your Business ID, the delivery date, the taxable amount per VAT rate and the VAT rate. They simply sit in fields rather than in free text.

The full list is in our article on what an invoice needs to include in Finland.

Frequently asked questions

Is a PDF sent by email an e-invoice?

No. An e-invoice is structured data that moves from one system to another. A PDF is a picture of an invoice.

Is e-invoicing mandatory for all companies in Finland?

No. A business or public-sector buyer has the right to demand an e-invoice, and the obligation applies to sellers with turnover over €10,000. You never have to send an e-invoice to a consumer.

Where do I get my company's e-invoice address?

From your own e-invoice operator or bank. The same operator gives you the operator ID, which is always given together with the address.

What happens if I send the invoice in the wrong format?

The buyer can ask for a standard-compliant e-invoice instead and hold the payment until it arrives.

When did the Finnish e-invoicing law come into force?

The act 241/2019 has applied since 1 April 2020.

Why is an e-invoice a faster route to getting paid?

The value of an e-invoice is not that it ticks a legal box. It is that the invoice goes straight into the buyer's system without anyone typing it in again. Less handling means fewer errors and a shorter path from due date to payment.

NoCFO is the all-in-one AI-native finance platform for entrepreneurs and founders. Invoicing, bookkeeping and your bank connection run on the same platform, so an invoice and its payment meet without separate reconciliation. The platform does the routine work and you or your accountant stay in control: NoCFO suggests, a person reviews and approves.

For the whole picture, from payment terms to retention periods, read our guide to invoicing in Finland. To send your first e-invoice, start free at nocfo.io.

Sources (checked 29 September 2026)

• Suomen Yrittäjät: Verkkolaskutuslaki tuli sovellettavaksi 1.4.2020 (right to an e-invoice under act 241/2019, €10,000 turnover limit, no obligation towards consumers)

• Verohallinto: Laskutusvaatimukset arvonlisäverotuksessa (mandatory particulars apply to e-invoices)