myyntilasku

Myyntilasku is a formal request for payment issued by a seller to a buyer for goods delivered or services performed. In everyday Finnish business practice it functions as both a sales document and a record for accounting and tax purposes. A typical myyntilasku contains information that identifies the parties, the transaction, and the amount payable, and it may be issued in paper form or as an electronic document.

Key elements commonly included are: date of issue and a unique invoice number; the seller’s name and address, and their business identifier (Y-tunnus) and VAT number if applicable; the buyer’s name and address; a description of the goods or services, including quantities and unit prices; the net amount, any applicable VAT rate and VAT amount, and the total amount due; a due date and payment terms; payment instructions such as bank account (IBAN/BIC) and currency; and references to orders or contracts. Some invoices also show delivery dates, Incoterms, or customer order numbers to aid reconciliation.

In Finland, the invoice is typically prepared in accordance with VAT and accounting requirements. The document should enable the recipient to identify the supplied goods or services and to determine the VAT payable or recoverable. For e-invoicing, many Finnish businesses use electronic formats or the national public invoicing standard, but invoices can also be delivered on paper.

Retention and archiving of myyntilasku records is required for bookkeeping, taxation, and auditing purposes, with original documents kept for the period prescribed by law.