UNIKBOK / Swedish bookkeeping examples / Tax accountPå svenska
How to book the Swedish tax account
You deposit SEK 1,000 into the tax account (skattekonto). The Swedish Tax Agency then charges SEK 600 for VAT.
How to book it
DepositBoth methods
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 1630 | Skattekonto (Tax account) | 1,000 | |
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| Total | 1,000 | 1,000 |
VAT chargeBoth methods
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 2650 | Redovisningskonto för moms (VAT settlement account) | 600 | |
| 1630 | Skattekonto (Tax account) | 600 | |
| Total | 600 | 600 |
Common mistakes
- Booking the payment directly against 2650 and skipping 1630. The tax account then cannot be reconciled.
The UNIKBOK accounting software has a ready-made template for tax account. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.