laskuttajan

Laskuttaja is a Finnish term for a person or organization that issues invoices for goods or services. The word derives from laskuttaa, to bill, with the agent suffix -ja. The genitive form laskuttajan is used when referring to something belonging to the invoicer, for example laskuttajan tiedot (the invoicer’s details) or laskuttajan vastuu (the invoicer’s responsibility).

Role and responsibilities: The laskuttaja prepares and sends invoices, ensures the information is correct, and complies with contractual terms and tax rules. In practice the invoicer maintains records of sales, manages accounts receivable, and often handles payment reminders and credit checks. Invoicing may occur directly by a seller or through a billing service or marketplace platform.

Contexts: A laskuttaja can be a seller, contractor, freelancer, or company. In platform-based sales, the platform may act as the laskuttaja, invoicing the customer on behalf of the merchant, or it may provide tools to assist the merchant’s own invoicing. In many cases invoicing is done electronically using invoicing software, ERP systems, or dedicated billing services.

Legal and practical requirements: In Finland, invoices must contain essential information such as names and addresses of the parties, date, a unique invoice number, and, when applicable, VAT details and the amount due. Electronic invoicing is common, and cross-border invoicing often uses standardized formats or networks such as PEPPOL, which facilitate invoicing between EU member states.

See also: Billing, Invoicing, VAT, Accounts receivable.