UNIKBOK / Swedish bookkeeping examples / Credit notePå svenska
How to book a credit note
You credit an earlier invoice of SEK 1,000 including VAT in full.
How to book it
Invoice methodInvoice method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 3001 | Försäljning 25 % moms (Sales, 25% VAT) | 800 | |
| 2611 | Utgående moms 25 % (Output VAT 25%) | 200 | |
| 1510 | Kundfordringar (Accounts receivable) | 1,000 | |
| Total | 1,000 | 1,000 |
Cash method – refund of a paid invoiceCash method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 3001 | Försäljning 25 % moms (Sales, 25% VAT) | 800 | |
| 2611 | Utgående moms 25 % (Output VAT 25%) | 200 | |
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| Total | 1,000 | 1,000 |
If the original invoice is unpaid, neither the invoice nor the credit note is recorded.
Common mistakes
- Deleting or editing the original invoice instead of issuing a credit note.
The UNIKBOK accounting software has a ready-made template for credit note. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.