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Finland TIN number guide

Business ID (Business Identity Code)​

The Business ID, also known as Y-tunnus, is a crucial identifier assigned to businesses and organizations by either the PRH or the Tax Administration. Comprising seven digits, a dash, and a control mark (e.g., 1234567-8), this code plays a pivotal role in business identification.

It's important to note that while the Business ID uniquely identifies a business, it doesn't provide information about whether the business is registered with the Tax Administration registers or the Trade Register. For specific details on registration status, it's advisable to conduct a thorough check through the BIS search, the PRH, or the Tax Administration.

Furthermore, companies listed in the Trade Register, VAT Register, Prepayment Register, or Employer Register are required to prominently display their Business ID on various documents, including invoices, business letters, and forms. This ensures transparency and compliance with regulatory standards. If you're looking for information on VAT registration, consider performing a thorough search using relevant keywords such as "vat number verification," "find vat number," or "vat number lookup" for comprehensive results.

The Business ID, a vital identifier for legal entities like companies, remains constant as long as the entity is operational. However, changes in company types defined by law may alter the Business ID. Private traders' Business IDs are personal, changing when operations transfer between private traders or when a company continues a private trader's business. New businesses receive their ID upon registering the start-up notification in the Business Information System (BIS), jointly managed by the PRH and the Tax Administration.

Henkilötunnus (HETU)​

The HETU, also known as the Social Security number, is assigned at birth or immigration by the Population Register Centre of Finland. It comprises 11 characters for individuals, including 6 digits, 1 character (+, -, or A), 3 digits, and 1 alphanumeric character. The 7th character denotes the century of birth, with + indicating birth between 1800-1899, - for 1900-1999, and A for 2000-. This character is crucial, mandatorily recorded and reported in all records.

Identity card (Henkilökortti)
Identity card (Henkilökortti)
Driving license
Driving license

Arvonlisaveronumero​

The Finnish value-added tax is abbreviated as "alv." or "ALV" (without a period). The numeric representation is obtained from the LY code by incorporating the country code FI, and the hyphen between the last two digits is omitted. It is also known as "Mervärdesskattenummer"

For Example: FI01234567

When dealing with invoices, orders, cash sales receipts, and more, it's crucial to include the abbreviation "alv. rek." or "ALV rek." (signifying registered value-added tax liability) to indicate the entity's registered status for value-added tax liability.

Frequently Asked Questions​

How do I convert a Finnish Y-tunnus (Business ID) to a VAT number (ALV) for EU invoicing?​

The Finnish VAT number is derived from the Y-tunnus by adding the country prefix FI and removing the hyphen. For example, if the Y-tunnus is 1234567-8, the VAT number becomes FI12345678. Note that the Y-tunnus alone does not confirm VAT registration — a business may have a Y-tunnus but not be registered for VAT. Always verify VAT registration status through the Finnish Tax Administration (Vero) or the EU VIES system before zero-rating intra-EU supplies. [1]

What changed with Finland's HETU (personal identity code) reform, and does it affect tax reporting?​

Finland reformed the Henkilötunnus format starting January 1, 2023. The century separator character was expanded: in addition to '+' (1800s), '-' (1900s), and 'A' (2000s), new separators B–F (2000s) and U–Y (1900s) were introduced to accommodate more unique codes. The check character pool was also expanded. Existing HETUs remain valid — the reform only affects newly issued codes. For tax reporting, systems that validate HETU format must be updated to accept the new separator characters; the Digital and Population Data Services Agency (DVV) published updated specifications. [1]

When must a non-resident company register for Finnish VAT, and is a fiscal representative required?​

A non-resident company must register for Finnish VAT if it makes taxable supplies in Finland that are not subject to the reverse charge mechanism. EU-based companies do not need a fiscal representative. Non-EU companies must appoint a fiscal representative with a Finnish domicile who is jointly liable for VAT obligations. The VAT registration threshold of EUR 15,000 (increased from EUR 10,000 since January 1, 2021) applies only to Finnish-established small businesses, not to non-resident sellers. Registration is done through the Finnish Tax Administration (Vero) using Form Y6. For how to verify existing VAT numbers, see our Finland VAT verification guide. [1]

Is e-invoicing mandatory in Finland, and what format should B2G invoices use?​

E-invoicing is mandatory for all B2G (business-to-government) transactions in Finland since April 1, 2020. Public sector entities only accept Finvoice 3.0 format or TEAPPS format via certified e-invoicing operators. For B2B transactions, e-invoicing is not legally mandatory but is de facto standard — over 80% of Finnish businesses use e-invoicing. The Finnish government encourages the Finvoice standard developed by Finance Finland. All businesses registered in the Trade Register have a right to receive e-invoices, and senders must provide them upon request. For more details, see our Finland e-invoicing guide. [1]

Why was my company's Y-tunnus deregistered from the Prepayment Register, and how does it affect invoicing?​

The Finnish Tax Administration can remove a company from the Prepayment Register (ennakkoperintärekisteri) for failing to file tax returns, having significant tax arrears, or engaging in unreported cash transactions. When deregistered, your clients must withhold 13% tax from payments to your company and report it to Vero. This effectively acts as a financial penalty since you receive reduced payments. To re-register, you must resolve all outstanding tax obligations and file an application with Vero. Check any company's Prepayment Register status via the Business Information System (YTJ) at ytj.fi. [1]

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