laskusumma

Laskusumma is a term used in Finnish invoicing to denote the total amount payable on an invoice. It represents the final sum a customer must pay to settle the bill, after all charges and adjustments have been applied.

The laskusumma typically comprises several components. These include the net price of goods or services, value-added tax (ALV), and any additional charges such as shipping, insurance, or handling. Discounts, rebates, or early payment reductions decrease the laskusumma. Invoices often present the VAT amount and the net subtotal separately, with the laskusumma shown as the final total due.

In Finnish business language, the term laskusumma may be used interchangeably with loppusumma or laskun loppusumma. It is usually displayed prominently on the invoice near the bottom to indicate the amount the payer must remit. In accounting software and bookkeeping, the laskusumma is the key figure recorded as the liability until payment is received.

Calculation practices can vary depending on whether prices are shown tax-exclusive or tax-inclusive. If prices are tax-exclusive, laskusumma = (net price + other charges) + VAT. If prices are tax-inclusive, the VAT may already be embedded in the displayed amount. Many invoices show both the net amount and the VAT alongside the laskusumma to provide transparency.

See also: invoice (lasku), value-added tax (arvonlisävero, ALV), accounts payable.