BAS chart of accounts, VAT, gift cards, loyalty, Z-report, SIE export, Fortnox & Visma
How Vendion's accounting engine works: what gets automated from the POS, what still needs your (or your accountant's) attention, and how it all connects through Z-reports, SIE files and the BAS chart of accounts.
A beginner-friendly primer on the BAS chart of accounts: why exactly four digits, what each series (1xxx–8xxx) means, and which accounts a typical restaurant actually uses every day.
Alphabetical glossary of the Swedish accounting terms you'll encounter as a restaurateur: verifikation, huvudbok, periodisering, bokslut, kassadifferens and more – with plain-language translations.
Complete list of the BAS accounts Vendion is preconfigured with: 1510, 1580, 1581, 1910, 2421, 2610, 2620, 2630, 3001, 3002, 3003, 3740 and 3960 – what they do and when they're used.
Step-by-step guide to the Accounting page in Vendion admin: where to find settings, what each field does, and how to save without breaking existing bookings.
Detailed guide on mapping each payment method (cash, card, Swish, invoice, gift card) to the right BAS account – with examples for common restaurant scenarios and how card acquirer payouts are handled.
How to map menu categories to the right BAS revenue account (3001, 3002, 3003). What 12% and 25% VAT mean for your restaurant, plus examples for à la carte, bar, café and catering.
Complete onboarding checklist for new restaurateurs: from choosing an accounting system to the first successful Z-report and SIE export – estimated time 30 minutes.
Swedish restaurants handle three VAT rates: 25% on alcohol, 12% on food and non-alcoholic beverages, and 6% in rare cases. Here are the Skatteverket rules and how Vendion applies them automatically.
On a mixed bill with food and alcohol, VAT must be split per line. Food is 12%, alcohol is 25%. Vendion handles the split automatically but you need to understand how the rules work.
The VAT declaration to Skatteverket reports output VAT (what you collected from guests) minus input VAT (what you paid on purchases). Here is what Vendion gives you and what you or your accounting firm fills in.
Both dine-in service and takeaway of food lie at 12% VAT – the difference is smaller than many think. Alcohol, however, is always 25%. Here is the exact boundary and how Vendion handles takeaway, delivery and catering.
When an order actually counts as revenue depends on the payment method. Cash, card, and Swish create revenue immediately. Invoices create a receivable first. Gift cards are a liability until redeemed.
The two core types of sale. Cash sales are booked directly against cash or bank. Invoiced sales first create an accounts receivable (1510) and only close when the customer pays.
The Z-report closes the till for the day and creates a balanced voucher. Vendion builds debit and credit automatically from the day's data, including payment methods, categories, VAT, and penny rounding.
The X-report is a mid-day check and creates no voucher. The Z-report is the end-of-day close that resets the counter and generates the accounting entry.
Before running the Z-report, physical cash must be counted and compared to Vendion's 1910 balance. Do they match? Then the day is clean. Differences are booked via 3740 and documented.
Account 3740 (Penny Rounding) is used when physical cash does not match the system balance. Overage is credited, shortage is debited. The same account also handles automatic balancing of the Z-report's ±1-öre rounding errors.
Swedish gift cards are multi-purpose vouchers under the Swedish VAT Act (Mervärdesskattelagen) Chapter 5 § 40. VAT is not reported at issuance – only when the gift card is redeemed. The legal basis explained in plain English.
When you sell a gift card, you shall not book it as revenue. Instead, it is booked as a liability on the balance sheet. Here are the exact debit/credit entries with complete T-accounts.
When the guest redeems a gift card, VAT must now be calculated on the actual food/drink. Here are the exact entries with debit 2421 and credit 3001 + 2620, plus how mixed payments are handled.
If the guest uses only part of their gift card, only that part is booked as redemption – the remainder stays as a liability on 2421. Complete example with a 500 SEK card used 3 times.
When a gift card expires with balance remaining, it becomes a VAT-free operating income – a gain for the restaurant. The entry is debit 2421, credit 3960. Vendion handles it automatically in a nightly run.
The most critical VAT question: are you selling single-purpose vouchers (VAT now) or multi-purpose vouchers (VAT at redemption)? 99% of restaurants sell multi-purpose – here's the line.
When a gift card is sold at Restaurant A and redeemed at Restaurant B (separate legal entities in the same chain), intercompany accounting is required. The liability follows the card via accounts 1660 and 2860.
Are loyalty points a booked liability or not? Here we explain Vendion's core principle: points are not a liability — they are a discount realized at redemption. This differs radically from gift cards.
When a guest redeems points for a discount, revenue decreases — and so does VAT, proportionally. Here we show T-accounts with real numbers for food (12 %) and alcohol (25 %).
Stamp cards like "buy 9, get 1 free" aren't booked as a liability. But should the reward be booked as an expense, or as a discount? Here are two allowed models and our recommendation.
Tier levels like Silver/Gold/Platinum give guests automatic benefits. But how is a flat 5 % discount on all orders booked, and what happens with a 2× earn multiplier?
SIE is the Swedish standard format for moving accounting data between systems. Vendion exports SIE Type 4 which your accountant can import into Fortnox, Visma eAccounting, Bokio or Björn Lundén.
Export all vouchers for any period as a SIE file. The file downloads locally and can be emailed straight to your accountant or imported into Fortnox, Visma or Bokio.
Import your SIE file from Vendion into Fortnox in under five minutes. Guide with screen navigation, Z-report reconciliation and common error messages.
How to import Vendion's SIE file into Visma eEkonomi or Visma eAccounting. Visma handles SIE Type 4 directly and you reconcile against Z-reports via the Visma General Ledger.
Bokio is a popular free accounting tool for small businesses. Guide to importing Vendion's SIE file into Bokio and reconciling against Z-reports.
Vendion is launching a direct API integration with Fortnox ~May 2026. Vouchers sync automatically without a SIE file and the chart of accounts maps with Fortnox as source of truth.
Vendion is launching a direct API integration with Visma eEkonomi in parallel with Fortnox ~May 2026. Real-time voucher sync via the Visma Developer API.
When a business customer orders but doesn't pay at the table, Vendion creates an invoice base. Here's the full flow from order to paid invoice – and how it differs from cash/card.
When an order is invoiced, it's booked directly against account 1510 (Accounts Receivable) – same revenue, same VAT, just a different debit side. Here's the full voucher and the accrual principle.
When a customer pays an invoice, money shifts from accounts receivable (1510) to bank account (1580). No revenue, no VAT – just cash flow. Here's how to match payments in Fortnox and handle partial payments.
When a customer doesn't pay after 90+ days and collection fails, the receivable must be written off. Account 1511 (Doubtful receivables) is used to zero out 1510. Here's the process, VAT handling and when Skatteverket approves the deduction.
When you run a restaurant chain with several legal entities (franchise, subsidiary, holding), each entity must have separate books – but you want consolidated data. Here's how Vendion handles this balance.
When HQ sells a gift card that's redeemed at several member restaurants, intercompany vouchers arise that must balance. Here's the full T-account example: 1000 SEK issued, 400 SEK redeemed at A, 600 SEK at B.
A structured monthly closing takes 2 hours if you do it right, 2 days if you do it wrong. Here's our 15-step checklist your accountant will thank you for – with export commands, reconciliation points and deadlines.
10 most common accounting mistakes in the restaurant industry – from wrong VAT on drinks to missing the Z-report. How to spot them, the consequences, and how to avoid them.
From April 1, 2026, Sweden has two VAT rates on food — 12% when served and 6% when taken away. Here are the rules, the background, and how to activate Variable VAT in Vendion so every order is booked correctly from day one.
Vendion groups all products into five VAT categories — Food/non-alcoholic beverage, Alcoholic beverage, Other goods 25%, Other goods 6%, and Exempt. The category combined with order format delivers the correct VAT rate automatically.
Every order line gets its VAT rate from two values: VAT category and order format. Here is the complete matrix of all 20 combinations, with concrete scenarios and Swedish special rules.
When Variable VAT is enabled, the Z-report shows VAT broken out per rate (6%, 12%, 25%) and the SIE file books to the correct revenue and VAT accounts per the BAS chart. Your accountant imports directly into Fortnox, Visma, or Bokio without manual adjustment.
Vendion saves the original VAT rate on every sold line. When a guest returns a product bought before April 1, 2026, the then-applicable rate is used (e.g. 12% for alcohol) — not today's rate. That's the Tax Agency's requirement and it's handled automatically.
