ennakkolasku

Ennakkolasku is a financial term originating from Finnish accounting practices, referring to an estimated or preliminary invoice issued before the actual delivery of goods or services. It functions as an advance payment request or a provisional invoice, allowing businesses and clients to settle part of the expected costs in advance.

Typically used in scenarios where the final invoice cannot be issued immediately—such as in ongoing projects, custom manufacturing, or service agreements—ennakkolasku provides a mechanism for cash flow management and financial planning. It also facilitates transparency between the seller and buyer by clearly indicating the anticipated amount payable in relation to the upcoming delivery.

An ennakkolasku usually contains specific details such as the estimated amount, payment terms, due date, and a description of the goods or services expected to be delivered. It is important to note that this preliminary invoice does not constitute a final billing statement, and the actual invoice issued after delivery may differ in amount due to adjustments, additional costs, or changes in scope.

In Finnish accounting standards, ennakkolasku is often regarded as a part of advance billing practices and must adhere to applicable tax regulations, including VAT reporting. When the final invoice is issued, the amounts reflected on the ennakkolasku are reconciled, and tax obligations are settled accordingly.

Overall, ennakkolasku serves as a useful financial instrument in managing temporary or complex transactions, ensuring both parties have clarity on the expected payments during the course of contractual fulfillment.