UNIKBOK / Swedish bookkeeping examples / VAT returnPå svenska
How to book the VAT return
During the period you have SEK 1,000 in output VAT and SEK 400 in input VAT. You have SEK 600 to pay.
How to book it
Both methodsBoth methods
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 2611 | Utgående moms 25 % (Output VAT 25%) | 1,000 | |
| 2641 | Debiterad ingående moms (Input VAT) | 400 | |
| 2650 | Redovisningskonto för moms (VAT settlement account) | 600 | |
| Total | 1,000 | 1,000 |
Common mistakes
- Forgetting the reverse charge accounts (2614 and 2645) when clearing the VAT accounts.
The UNIKBOK accounting software has a ready-made template for vAT return. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.