Toimituslasku

Toimituslasku is a delivery invoice issued by a seller to a buyer for goods or services that have been delivered. It functions as the formal request for payment and as a basis for both the seller’s accounting and the buyer’s VAT handling.

Key content typically appears on a toimituslasku:

- Seller and buyer details, invoice number and date, and references to the related order or delivery note, along with a description of items, quantities, unit prices, net amount, VAT rates and amounts, and the gross total.

- Currency, payment terms, due date, and payment instructions, such as bank account details or a payment reference.

- Optional references may include shipping method, delivery date, customer order number, and packaging or batch information.

- VAT numbers for both parties and notes on exemptions or reverse charge when applicable.

- For cross-border invoices, additional identifiers such as international bank codes or customs references may be present.

Usage and process:

Toimituslasku is commonly issued after shipment and may be delivered electronically or on paper. The buyer uses it to authorize payment and to record the transaction in its accounting system. In Finland and the EU, electronic invoicing and e-invoices submitted through standardized networks like PEPPOL are increasingly common.

Legal and archival considerations:

Finnish accounting and tax rules require invoices and related records to be stored for a minimum of six years. Invoices should clearly reflect VAT treatment and include necessary legal identifiers to support tax reporting.

Terminology notes:

A toimituslasku is the delivery invoice issued by the seller. A pro forma lasku is a non-binding quotation. Ostolasku and myyntilasku refer to purchase and sales invoices, respectively.