laskupvm

Laskupvm is a Finnish term used in invoicing to denote the invoice date, the date associated with when the invoice is issued or sent to the recipient. It is a separate data element from the invoice number and the due date, and it serves as a timestamp for the fiscal and administrative handling of the invoice.

In practice, laskupvm is used to organize and report invoices in accounting software, to determine VAT reporting periods, and to establish the chronological order of transactions. The date can influence how income and tax obligations are recorded, and it often affects payment terms when they are tied to invoicing schedules.

Date formats for laskupvm vary by system and locale. In Finland, the conventional human-readable form is day.month.year (for example 31.12.2024), while many digital systems store dates in ISO 8601 format (YYYY-MM-DD) for interoperability. The term is commonly seen as a field name in software, such as "invoice_date" or "laskupvm" in databases and APIs.

Cautions include ensuring the laskupvm accurately reflects the issuance date, as discrepancies can affect VAT calculations, reporting, and audit trails. For credit notes, a new laskupvm may be issued to reflect the date of the credit.

See also: lasku, eräpäivä, viitenumero, arvonlisävero, kirjanpito.