Elasku

Elasku is Finnish for an invoice or bill issued to request payment for goods or services. It is a standard document in Finnish commerce, used by both businesses and consumers. An elasku typically includes the issuer and recipient, date, a unique invoice number, description of goods or services, quantities and unit prices, net amount, applicable taxes (for example VAT), total amount due, and payment terms and methods. It may also include reference numbers and payment instructions, and, in business-to-business contexts, information needed for accounting and tax reporting. In Finland, elasku can be delivered on paper or electronically. Electronic invoicing, or e-lasku, is widely used and often integrated with online banking and accounting software. Consumers may receive invoices via email or through an e-invoicing portal.

Legal and practical context: Invoicing practices align with general tax and commercial regulations. VAT-registered sellers must include information required for VAT reporting; cross-border invoicing within the EU must meet applicable VAT rules. Many Finnish companies and public sector procurements use standardized invoicing formats to facilitate processing and auditing. E-invoicing adoption is supported by financial infrastructure in Finland and the broader EU.

Etymology and related terms: Elasku derives from lasku, meaning bill or calculation, with the prefix e- indicating electronic delivery in the context of electronic invoicing. Related terms include lasku (bill), laskutus (invoicing), and e-lasku (electronic invoice).