Finland
Examples of compliant cXML invoices and credit notes for 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.