hyvityslaskun

A hyvityslasku is a credit note used in Finnish invoicing to adjust a previously issued invoice. It is typically issued when goods are returned, a discount is granted after the original invoice, an error needs correcting, or other reductions in the charged amount occur. The document serves to officially reduce the amount the customer owes and to rectify the financial records.

A hyvityslasku should reference the original invoice and include essential details such as the credit note number, issue date, supplier and customer information, a description of the adjustment, the credited amounts before and after value-added tax (VAT), the VAT amount, and the total credit. The reason for the credit press should be clearly stated. The credit note can reflect a partial or full reduction of the original invoice and may be issued in electronic or paper form.

From an accounting and VAT perspective, the hyvitys decreases both the supplier’s revenue (and output VAT) and the customer’s deductible input VAT, where applicable. The document may be used to offset future purchases or to realize a refund, depending on the agreement between supplier and customer. In practice, the hyvityslasku is an official instrument for correcting records and ensuring that invoicing and VAT reporting align with actual transactions.

In business practice, hyvityslaskuja are commonly issued promptly after the underlying event (returns, price adjustments, or error corrections) and retained with other invoicing documents for audit and bookkeeping purposes. They may be generated by the issuer’s accounting or invoicing system and transmitted digitally or on paper.