> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Finland

Finland's tax system is administered by the Finnish Tax Administration
(Verohallinto). As an EU member state, Finland follows the EU VAT
Directive.

VAT (Arvonlisävero, ALV) applies at a standard rate of 25.5%, a reduced
rate of 13.5% on food, restaurants, books, transport, accommodation, and
cultural events, and a further reduced rate of 10% on newspapers and
magazines. The 13.5% rate took effect in 2026, replacing the previous 14%
tier and absorbing several categories formerly at 10%. Exports and
intra-EU sales to VAT-liable buyers are zero-rated.

Businesses are identified by their Business ID (Y-tunnus), a 7-digit
number plus a check digit (format 1234567-8). The Finnish VAT number
is formed by prefixing FI and removing the hyphen (e.g. FI12345678).

Invoice corrections are not restricted to specific document types; any
corrective document referencing the original invoice is accepted.

E-invoicing is mandatory for B2G transactions since April 2021 under
Act 241/2019, which implements EU Directive 2014/55/EU. Finvoice and
TEAPPSXML are the primary domestic formats; PEPPOL BIS is also supported.

## Base Details

| Key              | Value             |
| ---------------- | ----------------- |
| Tax Country Code | `FI`              |
| Currency         | `EUR`             |
| Base Time Zone   | `Europe/Helsinki` |

## Tax Categories

| Code  | Name | Title           |
| ----- | ---- | --------------- |
| `VAT` | VAT  | Value Added Tax |

### VAT Rates

| Rate            | Keys       | Name               | Percents | Description |
| --------------- | ---------- | ------------------ | -------- | ----------- |
| `general`       | `standard` | General Rate       | 25.5%    |             |
| `reduced`       | `standard` | Reduced Rate       | 13.5%    |             |
| `super-reduced` | `standard` | Super-Reduced Rate | 10.0%    |             |

## Scenarios

### bill/invoice

<Accordion title="#reverse-charge">
  **Filters:**

  * **Tags:** `reverse-charge`

  **Output:**

  * **Note:** Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field  | Test                                                            | Validation Code / Message                                                 |
    | ------ | --------------------------------------------------------------- | ------------------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[FI]</li><li>Valid</li></ul> | `GOBL-FI-TAX-IDENTITY-01`<br />Invalid Finnish Y-tunnus tax identity code |
  </Accordion>
</AccordionGroup>