UNIKBOK / Swedish bookkeeping examples / Entertainment, non-deductiblePå svenska
How to book entertainment expenses
You treat a client to theatre tickets for SEK 1,000. The cost is not deductible and the VAT may not be deducted.
How to book it
Both methodsBoth methods
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 6072 | Representation, ej avdragsgill (Entertainment, non-deductible) | 1,000 | |
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| Total | 1,000 | 1,000 |
Common mistakes
- Deducting VAT on non-deductible entertainment. Meals have their own rules with limits per person.
The UNIKBOK accounting software has a ready-made template for entertainment, non-deductible. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.