Toimitussumma

Toimitussumma is a Finnish term used primarily in procurement, contract administration, and invoicing. It denotes the total amount payable for the delivery of goods or services under a contract. In tender documents and purchase orders, the toimitussumma specifies the price of the completed delivery, as agreed between buyer and seller, and appears on invoices as the sum due for the delivered items or services.

The exact composition of the toimitussumma can vary by contract. In some cases it includes the base price for the goods or services plus applicable taxes and delivery costs, while in others the value-added tax (VAT), freight, insurance, and other charges are shown separately. The important point is that the term refers to the agreed delivery-related consideration under the contract, not any potential price changes that arise after delivery unless those changes are formal amendments.

The term is formed from the Finnish words toimitus (delivery, performance) and summa (sum, amount). It is common in Finnish business and public procurement language, though it may be used predominantly in formal documents rather than everyday conversation. Related terms include toimitushinta (delivery price), toimituskulut (delivery costs), and lasku (invoice).