Bad Debts – Records, Reconciliation and Accounting

If a customer does not pay, first establish whether the invoice is late, disputed or a bad debt. Vendion shows invoice bases; assessment, write-down and any VAT adjustment belong in the company’s accounting records.

Start with the correct records

1. Open Admin → Försäljning → Fakturering → Underlag.
2. Find the customer and base. Check date, due date, amount and status.
3. Open it and compare items and customer details with the invoice created in your bookkeeping system.
4. Check there for any payment or credit invoice already registered.
5. Collect the invoice, correspondence and follow-up evidence for the person responsible for accounting.

The Betald status does not write off a receivable. Markera betald changes status only and creates no bad-debt entry.

Distinguish doubtful and confirmed losses

An overdue date does not automatically justify reducing output VAT. Assess each invoice. A confirmed loss needs evidence that the customer probably cannot pay or the debt is practically uncollectible. A price dispute is a different case. [Swedish Tax Agency guidance on bad debts](https://www.skatteverket.se/foretag/moms/sarskildamomsregler/kundforlusteromkundenintekanbetala.4.5 c 1163881590 be 297 b 58 d 10.html).

Ask your accountant to assess any write-down and required evidence. Accounting valuation, income tax and VAT do not have identical rules.

Accounts used

Vendion normally defaults receivables to 1510. Losses and write-downs use other accounts in the company’s chart. 1511 is a receivable account, not a Vendion bad-debt function. BAS includes 1519 Nedskrivning av kundfordringar and group 635 for receivable losses. Check your chart version and chosen accounts with your accountant. BAS charts of accounts.

Simplified example: confirmed loss

Suppose an already recorded 1,000 SEK invoice covers sales at 25% VAT, remains fully unpaid, and qualifies for VAT adjustment:

This assumes no earlier write-down needs reversing. For partial payments or mixed VAT rates, calculate from the actual invoice. The sale occurred even though the customer cannot pay.

VAT period and later payment

The reduction relates to the period in which the loss was confirmed and uses the original invoice’s VAT rate. A later payment requires revisiting the VAT adjustment. Follow the [Tax Agency guidance](https://www.skatteverket.se/foretag/moms/sarskildamomsregler/kundforlusteromkundenintekanbetala.4.5 c 1163881590 be 297 b 58 d 10.html) with your accountant.

Follow up invoice customers

Use Försäljning → Fakturering → Fakturakunder to maintain billing address, reference and payment terms. Monitor unpaid invoices in your bookkeeping system and assign responsibility for contacting customers. Give staff clear instructions if further invoicing to a customer should be restricted; the invoice base view does not perform automatic credit assessment.