Invoices

Commentary

Foreign currency

13 Finland
13 Finland | Commentary

Foreign currency

13 Finland | Commentary

Invoices

A VAT invoice must be issued for all supplies of goods or services made to businesses or to a legal person. No time limit for issue is specified.

Invoices must also be issued for supplies of new means of transport and distance sales.

A non-taxable business must issue an invoice for supplies of municipality with exempt goods and services connected with health, medical care and social welfare.

The characteristics of full VAT invoices are set out in Appendix 13A.

Foreign currency

Invoices can be issued in a foreign currency provided the VAT amount is converted into euros using the latest rate published

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