Laskutavan

Laskutavan is a Finnish term referring to the invoicing method a business uses to issue and manage invoices. It encompasses the form of the invoice (paper or electronic), the delivery channel, and the associated processes such as data content and archiving. The choice of laskutavan affects accounting workflows and cash flow.

Common laskutavat include paper invoices (paperilasku) delivered by mail or hand; electronic invoices (sähköinen lasku) delivered digitally, either through email, online portals, or through electronic data interchange (EDI). In Finland, Finvoice is a widely used standard for electronic invoicing, and many suppliers and customers use PEPPOL networks for cross-border e-invoicing.

From a regulatory and operational perspective, a laskutavan must comply with applicable invoicing requirements, including information content (seller and buyer identification, invoice date, unique number, amounts, VAT details) and retention obligations for records. Electronic formats may simplify compliance and archiving but require appropriate systems and security measures.

Choosing a laskutavan involves considerations such as cost, speed, reliability, compatibility with accounting software, and customer preferences. Public sector buyers often require electronic invoicing, while private customers may have mixed preferences. Many businesses maintain multiple laskutavat to accommodate different clients.

The trend in Finland and elsewhere is toward digitalization and automation of invoicing, with increasing use of electronic formats, automated reminders, and direct integration with ERP and finance systems.