As of November last year 72% of all enterprises in Finland used structured e-invoicing (Finvoice or TEAPPS standards - compatible with ISO20022). By now it is considerably higher. E-mailing PDFs has not - and should not - be counted as e-invoicing.

The penetration rate varies between 82% (over 50 employees) and 62% (less than 10 employees). 

The figures may sound high, but should be much higher:

1. in practise all enterprises are already signed up (SME-sector typically by banks)

2. to send an e-invoice could not be simpler in a small enterprise - just key it in in your e-bank service. So the penetration rate in this sector should actually be the highest - as all use e-banking.

3. the message that e-invoicing is not a goal in itself - but a platform for automating accounting, reporting, cash flow estimates and financing - has not reached all

4. the state sector, the largest municipalities (and some progressive small ones) and most large enterprises have set deadlines for paper and e-mails - but oddly enoug not all..

5. SME-organisations have not taken a visible enough role

6. the Confederation of Finnish Construction Industry has seen that efficient and costefficient countermeasures against the grey economy can only be achieved if the entire sector moves to e-invoicing-only. This has not yet been fully implemented.

Conclusion - it takes time - but there is no excuse for not starting now with bold goals - nationally, in every enterprise - and by everybody who thinks better productivity is important. What could be a reason for continuing to accept unstructered paper or e-mail invoices?