debettilasku

Debettilasku, or debit invoice, is a type of invoice used in Finnish business transactions to document an increase in the amount owed by the buyer compared to a prior invoice. It is issued after the original sales invoice when additional charges arise or when the initial invoicing was insufficient. Common reasons include added shipping costs, corrections of quantities or unit prices, interest on late payment, or other agreed adjustments reflected by the seller.

Typically a debettilasku references the original invoice by number and date, includes the seller's and buyer's details, a description of the adjustment, the new net amount, any applicable value-added tax, the revised total, and the payment due date. The document has its own identifier and should be traceable in the accounting records. In practice it serves to debit the buyer's accounts receivable, increasing the amount payable under the contractual sale.

It is the counterpart to a kredittilasku (credit note), which reduces the amount owed or records a refund. The two documents together regulate post-sale price adjustments and ensure both parties' books reflect the same numbers. Debettilasku is commonly used in invoicing processes whether issued electronically or on paper, and it must comply with local invoicing and VAT rules. If the buyer disputes the adjustment, the parties typically resolve the issue through further accounting entries or correspondence, possibly issuing a credit note to offset a debit.