Arvolasku

Arvolasku is a Finnish term that translates roughly to "value invoice." In Finnish business language, it refers to an invoice that documents the value of goods or services delivered and the price components that generate the amount charged to the customer. The term is not a formal legal category in Finnish invoicing law, but it is commonly used in everyday accounting and procurement discussions to emphasize the value presented to the buyer, such as the net price, taxes, and total payable.

An arvolasku typically includes the essential invoicing information: the seller and buyer details; the invoice date and number; a description of goods or services; quantity and unit price; any discounts; the net value; the applicable VAT rate and amount; the total amount due; and payment terms. For cross-border transactions within the EU, the invoice should also display the seller’s and buyer’s VAT numbers and other information required by VAT rules.

In Finland, invoicing requirements are defined by general tax and accounting legislation, so an arvolasku is a descriptive label rather than a separate legal form. The term may be used interchangeably with a standard invoice or with a VAT invoice (alv-lasku) in everyday discourse, depending on sector and context. Some sectors or organizations use arvolasku to highlight value-based pricing or the explicit presentation of value to the customer.

See also: invoicing, VAT invoice, tax documentation.