Finland’s response to e-invoicing and the wider digitisation of its fiscal procedures has been more muted when compared to its European counterparts. However, the Finnish government has strongly hinted at the expansion of its tax infrastructure via introducing a real-time platform economy.

More specifically, this trajectory would relate to the transfer of company documents, including e-invoices, in a digital form in a secure manner.

Currently, the plans are not so fully fledged as to suggest that B2B e-invoicing will be mandated in the country, nor have any concrete timeframes been confirmed in this regard. However, it confirms that the digital transfer of e-documents is a significant preoccupation for EU Member States which is likely to heavily influence country policy and legislation.

Please refer to further information in respect of the same here:

https://valtioneuvosto.fi/documents/10184/158702198/Neuvottelutulos+hallitusohjelmasta+16.6.2023.pdf/2febf7a7-d5a1-6f17-df2d-95561de7a6de/Neuvottelutulos+hallitusohjelmasta+16.6.2023.pdf/Neuvottelutulos+hallitusohjelmasta+16.6.2023.pdf?t=1686924779616

Finland has also recently commented on its support for the VAT in the Digital Age proposal, indicating that the country is leaning towards further digitisation and automation of its wider fiscal infrastructure.