UNIKBOK / Swedish bookkeeping examples / Supplier invoicePå svenska
How to book a supplier invoice
You receive an invoice from a supplier of SEK 1,000 including VAT and pay it later.
How to book it
Invoice method – on receiptInvoice method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 4010 | Inköp av varor (Purchases of goods) | 800 | |
| 2641 | Debiterad ingående moms (Input VAT) | 200 | |
| 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 |
|---|---|---|---|
| 4010 | Inköp av varor (Purchases of goods) | 800 | |
| 2641 | Debiterad ingående moms (Input VAT) | 200 | |
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| Total | 1,000 | 1,000 |
Common mistakes
- Deducting the VAT both on receipt and on payment.
The UNIKBOK accounting software has a ready-made template for supplier invoice. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.