laskutukseen

Laskutukseen refers to the invoicing phase of a business transaction, where a supplier requests payment for goods or services delivered. It includes preparing, issuing, and delivering invoices, tracking receivables, and coordinating debt collection. In practice, laskutukseen is often integrated with accounting or ERP systems to ensure accuracy and timeliness.

In Finland, an invoice must contain certain required information to be valid for tax purposes. This includes the seller and buyer names and addresses, invoice date and number, a description of goods or services, quantity and price, VAT rate and amount, total payable, currency, payment terms, and the supplier's VAT number. Electronic invoices must meet the same content requirements, though the transmission format can vary.

Electronic invoicing is increasingly common. In Finland, Finvoice and the Peppol network are widely used formats for e-invoices. The public sector requires e-invoices, which has boosted adoption among private companies. Invoices may be delivered by electronic channels or, less commonly, as paper documents.

The invoicing process typically follows delivery or service provision. An invoice is created, validated, transmitted to the customer, and recorded in the seller's accounting system. Payment terms commonly range from 14 to 30 days. If payment is delayed, reminders and, if needed, debt collection steps are used, with late payment interest defined by law.

Recordkeeping is an important part of laskutukseen. Invoices and related accounting records are typically retained for a minimum of six years from the end of the financial year, in accordance with national rules. Compliance includes data protection considerations when handling customer information.

Best practices include automating invoicing, ensuring data accuracy, standardizing formats, aligning with tax rules, and maintaining clear communication with customers.