Laskutapa

Laskutapa is a Finnish term referring to the method by which an invoice is issued and delivered to a customer. It describes the form and channel used for sending the bill, ranging from traditional paper invoices to various electronic formats.

Common forms of laskutapa include paperilasku (paper invoice), sähköinen lasku (electronic invoice), verkkolasku (e-invoice delivered through a digital network, often via banks or interbank systems), and e-lasku (invoices accessed through online banking or supplier portals). In practice, many businesses use a combination of these methods, selecting a laskutapa based on customer preferences, contractual requirements, and internal systems.

The choice of laskutapa has practical implications. It affects processing speed, payment terms, and the ease of automatic matching with orders and deliveries in accounting software. Electronic invoicing and especially verkkolasku can reduce processing time and paper usage, while also improving accuracy and archival efficiency. Public sector procurement in Finland often favors verkkolasku to streamline workflows, whereas private customers may have varying preferences.

From an operational perspective, organizations typically document their laskutapa in invoicing policies and contracts, and ensure that the chosen method is clearly indicated on each invoice. Compatibility between the sender’s and recipient’s systems is important for smooth delivery and reconciliation, and adherence to applicable national and European standards can enhance interoperability across different invoicing platforms.