UNIKBOK / Swedish bookkeeping examples / Office rentPå svenska
How to book office rent
You receive a rent notice of SEK 1,000 without VAT for the company’s premises.
How to book it
Invoice method – on receiptInvoice method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 5010 | Lokalhyra (Premises rent) | 1,000 | |
| 2440 | Leverantörsskulder (Accounts payable) | 1,000 | |
| Total | 1,000 | 1,000 |
Invoice method – on paymentInvoice method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 2440 | Leverantörsskulder (Accounts payable) | 1,000 | |
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| Total | 1,000 | 1,000 |
Cash method – on paymentCash method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 5010 | Lokalhyra (Premises rent) | 1,000 | |
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| Total | 1,000 | 1,000 |
If the landlord charges VAT (voluntary tax liability), the VAT is booked on 2641.
Common mistakes
- Booking next period’s rent as an expense in the wrong year. See prepaid expenses.
The UNIKBOK accounting software has a ready-made template for office rent. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.