Invoices

Commentary

Simplified invoices

13 Finland
13 Finland | Commentary

Simplified invoices

13 Finland | Commentary

Simplified invoices

Less detailed invoices can be issued in Finland if:

  1.  

    •     the value of the supply is less than €400 including VAT; and

  2.  

    •     the business is involved in one of the following sectors:

  3.  
    1.  

      –     businesses predominately making supplies to private customers such as retailers, hairdressers and kiosks;

    2.  

      –     businesses supplying passenger transport;

    3.  

      –     businesses supplying restaurant services;

    4.  

      –     businesses providing parking services;

    5.  

      –     businesses providing vending machines.

The characteristics of less detailed invoices are set out in Appendix 13A.

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Simplified invoices