hyvityslaskulla

Hyvityslaskulla, or a credit note, is a document issued by a seller to a buyer that reduces the amount the buyer owes on a previously issued invoice. It serves to correct errors, document returns, grants discounts, or acknowledge other allowances that reduce the original charge. In practice, hyvityslasku functions as the counterpart to an original invoicing: it does not create new revenue, but reverses or decreases what was billed.

A hyvityslasku typically contains references to the original invoice, including its number and date, the date of the credit note, the parties involved, a description of the reason for the credit, and the amounts involved. It shows the net amount and any applicable value-added tax (VAT), often with a negative sign or clearly marked as a credit. The document may also include a new total that reflects the reduced liability for the buyer.

Common uses include returns of goods, price adjustments after invoicing, service cancellations, early settlements with agreed discounts, or correcting invoicing mistakes. For the buyer, the credit note reduces the amount payable or may be used to offset against future invoices; for the seller, it reduces sales and accounts receivable accordingly.

In accounting and VAT contexts, hyvityslasku is used to adjust the original sale. The VAT base is typically reversed to reflect the correction, and businesses should keep the credit note together with the original invoice for record-keeping and audit purposes. Digital and paper formats are both common, and references to the original transaction are crucial.