oikaisulaskuja

Oikaisulaskuja refers to adjustment invoices or credit notes in Finnish business and accounting. They are used to correct errors or make changes to previously issued invoices. When an original invoice contains an incorrect amount, quantity, service description, or tax calculation, an oikaisulasku is generated to rectify the situation.

There are two primary scenarios for issuing an oikaisulasku. Firstly, if a company has overcharged a customer, an oikaisulasku is issued as a credit note to reduce the amount owed or to refund the overpaid sum. This effectively cancels out the incorrect portion of the original invoice. Secondly, if a company has undercharged a customer, an oikaisulasku can be issued to correct the discrepancy by increasing the amount due. However, in cases of undercharging, it is often more common to issue a new, corrected invoice rather than an oikaisulasku for the additional amount.

The issuance of an oikaisulasku is a standard accounting practice that ensures accurate financial records. It is crucial for both the issuer and the recipient to maintain copies of both the original invoice and the corresponding oikaisulasku for audit purposes and to reconcile their accounts. The oikaisulasku must clearly reference the original invoice number it is correcting and detail the specific changes being made. This transparency is vital for clear financial communication between businesses.