Invoice template and invoice register

User guide and information

Quick guide

1. Clear the examples: type Esimerkit_Lasku in the Name Box, press Enter, then Delete (and the same for Esimerkit_Rekisteri). Blue text = example.
2. Enter your own details once (name, Business ID, IBAN, BIC) and save as a template.
3. Enter the invoice lines excluding VAT and choose the VAT rate for each line.
4. Save the invoice as a PDF, send it to the customer and record it in the Invoice register.

Value added tax and invoice details 2026

Tax rates (vero.fi, in force from 1.1.2026): general 25,5 %; reduced 13,5 % (previously 14 %, including food, restaurant and catering services, books, medicines, sports services, passenger transport, accommodation); reduced 10 % (newspapers and periodicals). Also available: 0 % (zero-rated sales) and reverse charge. Mandatory invoice details: Value Added Tax Act section 209 e (Finnish Tax Administration guidance VH/3634/00.01.00/2023). Under the reverse charge, the invoice must state "käännetty verovelvollisuus" (reverse charge) and the buyer's VAT number, with no tax rate or tax amount. A simplified invoice (AVL section 209 f) is possible when the total is at most 400 euros. If the seller is not in the VAT register, the invoice must not mention a tax amount or tax rate. The minor business activity threshold is 20 000 euros per calendar year from 1.1.2025. Invoices are kept for at least six years (property investments 13 years). The template has no ready-made penalty interest rate; write your own term in the field.

SOURCES (checked 8.10.2026)

• vero.fi: VAT rates (25,5 % / 13,5 % / 10 %) https://vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/arvonlisaverotus/arvonlisaveroprosentit/
• vero.fi: Invoicing requirements in VAT taxation, VH/3634/00.01.00/2023 (AVL 209 e § and 209 f §, retention) https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48090/laskutusvaatimukset-arvonlisaverotuksessa3/
• vero.fi: VAT-exempt small-scale activity, VH/1581/00.01.00/2024 (limit 20 000 €) https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48658/arvonlisaveroton-vahainen-toiminta/
• Finance Finland: Forming a Finnish reference number (reference number check digit 7-3-1) https://www.finanssiala.fi/wp-content/uploads/2021/03/Forming_a_Finnish_reference_number.pdf

Discharge from liability

The template is an aid to invoicing, not tax or legal advice. The ready-made details are examples. Check the correct tax rate and invoice entries for your own sales. The seller is not responsible for invoices drawn up or decisions made on the basis of the template.