Overview
Finland operates an open e-invoicing ecosystem based on a four-corner model. Intermediaries – such as banks or specialized service providers – are connecting invoice senders and recipients. There is no centralized hub: each operator builds direct agreements with others to exchange invoices.
Becoming a recognized operator in Finland is not strictly a legal requirement, but operator status is strongly recommended to ensure technical interoperability, trust, and secure message exchange within the national network. Operator status is granted and coordinated by the Finnish e-Invoicing Forum.
The e-Invoicing Forum is an impartial network promoting e-Invoicing and real-time electronic financial management in Finland, bringing together key players in the industry. More information about e-Invoicing Forum
The Four-Corner Model in Finland
Finland uses a four-corner model where:
- Corner 1 = Invoice sender
- Corner 2 = Sender’s e-invoice operator
- Corner 3 = Recipient’s e-invoice operator
- Corner 4 = Invoice recipient
Operators are responsible for routing invoices between themselves.
No central switch or hub exists. Instead:
- Operators sign bilateral interoperability agreements defining technical standards, message protocols, and commercial terms.
TIEKE does not participate in message flow but:
- Maintains the national e-invoice address registry.
- Coordinates operator communication via the E-Invoice Forum.
Applying for operator status and transmission agreements
If a foreign or domestic company wants to become a recognized operator in the Finnish e-invoicing ecosystem, it must follow this process:
1. Review Operator Criteria
- Review “Operator Criteria” on TIEKE’s website.
- Review the Obligations of Parties on TIEKE’s website.
Links:
2. Submit Application
- Prepare a free-form document describing how your company meets the Operator Criteria
- Send your application to: palaute@tieke.fi.
3. Evaluation
- The e-Invoicing Forum’s operator group reviews your application.
- If requirements are met:
- The application is approved.
- If clarifications are needed:
- The operator group chairman will contact you.
- After operator group approval:
- The Forum’s Steering Group grants official operator status.
Average processing time: fewweeks, depending on completeness of documentation and clarifications required.
4. Join the e-Invoicing Forum
- New operators must become a member of the Finnish e-Invoicing Forum.
- Application form (currently only in Finnish):
- e-Invoicing Forum membership application
- Annual membership fee: €750.
- Membership provides:
- Networking with other main players in e-Invoicing market.
5. Negotiate Bilateral Agreements
- To exchange invoices, you must sign bilateral interoperability agreements with other operators and banks acting as operators.
- There is no standard template.
6. Join the e-Invoice Address Registry
- Only registered operators can publish client invoice addresses in the Finnish national directory.
- Joining requires:
- A one-time fee: €5,000.
- Possible annual maintenance fees (varies, negotiated among operators).
- TIEKE provides:
- Web portal for manual lookups.
- API interfaces for automated integration.
