Maksusummien

Maksusumma is the amount that a payer is obligated to pay in a transaction. It is typically stated on invoices, receipts and contracts and can concern goods, services or financial arrangements. Maksusummien is the genitive plural form referring to multiple such amounts or to the amounts themselves in contexts like accounting and reporting, for example when discussing changes or totals of several payment amounts.

In practical use, the maksusumma may be gross (including taxes) or net (excluding taxes), depending on the agreement and applicable tax rules. In invoicing, the maksusumma must be clearly defined and often includes element such as value-added tax (VAT), discounts, and additional charges. Payment terms (maksuehdot) specify when the maksusumma is due and accepted payment methods.

In accounting and bookkeeping, maksusummien seuranta and posting are part of revenue recognition, receivables management and financial reporting. Changes to the sums typically require issuing amended invoices or credit notes and updating financial records accordingly. The concept is closely related to terms such as lasku (invoice), laskutustoiminta (invoicing), ja arvonlisävero (VAT), as well as to broader contractual obligations between supplier and customer.

Etymology and usage: maksusumma combines maksua (payment) with summa (sum). The genitive plural maksusummien signals possession or reference to the payment amounts in discussion or documentation. The term is standard in Finnish financial and administrative language. See also maksusumma, maksusummat, lasku, maksuehdot, arvonlisävero.