Nettohinta

Nettohinta, price excluding value-added tax, is the amount charged for goods or services before any taxes. In Finnish accounting and commerce, nettohinta denotes the base price that a seller charges prior to adding arvonlisävero (VAT) and any other taxes or fees that may apply. Nettohinta is commonly used in business-to-business pricing, procurement, quotes, and price lists, where the price is negotiated apart from tax.

In contrast, bruttohinta (gross price) includes VAT and other charges, i.e., the total amount payable by the customer. In practice, invoices typically break down the nettohinta, the VAT amount calculated from the applicable rate, and the bruttohinta. For example, a nettohinta of 100 euros with a 24% VAT yields a VAT of 24 euros and a bruttohinta of 124 euros. Other fees, such as shipping, may be added as separate lines.

The VAT rate depends on the country and product category; in Finland the standard rate is 24%, with reduced rates of 14% and 10% for certain goods and services. Nettohinta is especially relevant in B2B negotiations and when comparing supplier offers, as it reflects price competitiveness independent of tax considerations.

Legally, many jurisdictions require prices to indicate gross price to consumers, while businesses retain the right to specify nettohinta in quotations and invoices. Nettohinta is thus a key concept in accounting, procurement, and taxation. See also arvonlisävero, bruttohinta.