Day-to-Day Bookkeeping

So that the cooperation with our client would progress smoothly and without problems, we have compiled instructions on how the material necessary for day-to-day bookkeeping should be dealt with. If the company is obligated for declaration quarterly or once a year, same bookkeeping rules are applied.

For every transaction a company makes, there has to be a document for it. In bookkeeping, the document is used to confirm the transaction, and it must be provided by third party i.e. bank or a sales person. Transactional events that require documents are for example; sales, purchase and finance events. From these documents the bookkeeping material is constructed.

Most common documents that are required for bookkeeping:



Statement of accounts



Sales invoice, Cash flow report, Sales journal


Purchase invoices, purchase receipt


Rental agreement, Documents received from TAX administration, security certificate

Delivering the bookkeeping material:

  • Material should be delivered as soon as possible, after the end of each month, or by agreed timetable.
  • After the end of each month, there is a period of 1 month and 12 days to leave periodic tax returns notification and pay VAT.
  • Document requirements and markings:
  1. Documents must be related to business activities.
  2. Client is personally responsible for the correctness and justification of documents.
  3. If a purchase receipt provides no clear indication on the purpose of item or service, it is a good idea to add a written clarification to it.
  4. VAT must be clearly defined in purchase receipt, so that it can be deducted in taxation.
  5.  If a purchase receipt is not paid from company account or cash, we presume it is paid with entrepreneurs’ personal equity. If there are multiple entrepreneurs, you should clarify who has made the purchase.

Address for delivering material:

  1. Leinonen Finland, Malminkaari 23 A, 00700 Helsinki.
  2. Electric material to your accountants Email: firstname.lastname(@)
  3. If you are using the Lemonsoft program, you can upload the material directly to the program, according to the contract.


Leinonen Finland - 

High Quality Accounting

Serving an increasing number of international customers with cross border issues

In Finland we offer wide range of financial administration services, including accounting, payroll, advisory and other supportive services. We are authorized accounting firm, which is a guarantee of professional financial administration. Read more about our services.

We use modern financial software: Procountor, Visma Nova, Lemonsoft
and Directo. In addition, we are managing the accounts of many of our customers or
payroll calculation with some other, customer-desired software. We serve
our clients in Finnish, English, Russian, Spanish, Estonian and Swedish.

If you wish us to write about a specific subject or you have questions concerning accounting, payroll or other financial administration issues, please send your questions to us to by email to contact(at) We aim to answer all questions and inquiries as soon as possible. 

For more details, Contact us.

Member of Association of Finnish Accounting Firms. Read more what it means to be authorized accounting firm.

Latest news

Are you prepared for the Incomes Register from January 1, 2019? Oct 17

The national Incomes Register will be implemented on January 1, 2019. Also the use of electronic IDs will change next year.