UNIKBOK / Swedish bookkeeping examples / Receipt with 25% VATPå svenska
How to book a receipt with VAT in Sweden
You buy office supplies for SEK 1,000 including VAT and pay with the company card.
How to book it
Both methodsBoth methods
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 6110 | Kontorsmateriel (Office supplies) | 800 | |
| 2641 | Debiterad ingående moms (Input VAT) | 200 | |
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| Total | 1,000 | 1,000 |
Common mistakes
- Booking the full amount as an expense and missing the input VAT deduction.
The UNIKBOK accounting software has a ready-made template for receipt with 25% VAT. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.