UNIKBOK / Swedish bookkeeping examples / Customer invoice with 25% VATPå svenska
How to book a customer invoice with VAT in Sweden
You send an invoice of SEK 1,000 including 25% VAT to a customer.
How to book it
Invoice method – when invoicingInvoice method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 1510 | Kundfordringar (Accounts receivable) | 1,000 | |
| 3001 | Försäljning 25 % moms (Sales, 25% VAT) | 800 | |
| 2611 | Utgående moms 25 % (Output VAT 25%) | 200 | |
| Total | 1,000 | 1,000 |
Cash method – on paymentCash method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| 3001 | Försäljning 25 % moms (Sales, 25% VAT) | 800 | |
| 2611 | Utgående moms 25 % (Output VAT 25%) | 200 | |
| Total | 1,000 | 1,000 |
With the cash method nothing is recorded when the invoice is sent.
Common mistakes
- Recording the invoice twice under the cash method – both when invoicing and on payment.
The UNIKBOK accounting software has a ready-made template for customer invoice with 25% VAT. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.