The Act establishes rules to protect consumers in the marketing, sale, and contractual use of consumer goods and services, prohibiting unfair, misleading, or inappropriate business practices. It sets strict requirements for truthful marketing, transparent pricing, fair contract terms, and proper disclosure of essential information to consumers. The law grants consumers rights in cases of defective goods, delayed deliveries, improper installation, or misleading information, including repair, replacement, price reduction, cancellation, and compensation. Read more

The Act defines when VAT must be paid in Finland, covering sales of goods and services, imports, and intra-Community acquisitions, as well as who is considered a taxable person. It establishes detailed rules on taxable transactions, including sales, own-use provisions, transfers, vouchers, construction services, real estate transactions, and various special cases Read more

The Act implements the EU Directive 2014/55/EU and establishes the legal framework for electronic invoicing in Finnish public procurement. It defines what qualifies as an electronic invoice—specifically, a structured format that enables automatic processing and complies with the European standard for e-invoicing Read more

The purpose of this document is to present a comparison between systems in Finland and Aland islands, with a general overview of the most important characteristic and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration.

This document intent is to explain how the E-receipt (E-kutti) system works in Finnish retail. As of now there is no mandatory requirement for retailers to use e-receipts. However, they are widely used and are supposed to replace paper receipts.

Finland is a non-fiscal country, meaning there is no mandatory fiscal device, POS certification, or communication with the tax authority, although businesses must still issue and archive receipts and comply with VAT, accounting, and consumer-protection rules.