Cash Sales vs. Invoiced Sales

A restaurant has two ways to get paid: direct payment (cash, card, Swish) or invoicing (corporate client, wedding, event). Accounting-wise, the difference is substantial.

Cash sales – simple daily entries

"Cash sale" in BAS terminology covers all payment methods where money arrives the same day as the sale:

• Physical cash in the till
• Card payments (even though the acquirer settles a few days later)
• Swish
• Gift card redemption
• Loyalty point redemption

All of these land in the Z-report as a daily voucher. No notification or invoice is sent.

Voucher structure (cash 100 SEK food, 12% VAT):

DEBIT    1910 (Cash)                 100 SEK
CREDIT   3001 (Food revenue 12%)     89.29 SEK
CREDIT   2620 (Output VAT 12%)       10.71 SEK

Voucher structure (card 100 SEK food, 12% VAT):

DEBIT    1580 (Card receivables)     100 SEK
CREDIT   3001 (Food revenue 12%)     89.29 SEK
CREDIT   2620 (Output VAT 12%)       10.71 SEK

Voucher structure (Swish 100 SEK food, 12% VAT):

DEBIT    1581 (Swish receivables)    100 SEK
CREDIT   3001 (Food revenue 12%)     89.29 SEK
CREDIT   2620 (Output VAT 12%)       10.71 SEK

The structure is identical – only the debit account differs. That's why Vendion maps each payment method to its own account in Admin → Accounting.

Invoiced sales – two separate vouchers

When a corporate or event customer doesn't pay on site and wants an invoice instead, you have to handle it in two parts.

Part 1 – the day the invoice is created: An accounts receivable is booked. This happens automatically when an order is marked as "Invoice" as the payment method in Vendion.

Example: A catering order for 5,000 SEK (4,464 food + 536 VAT at 12%):

DEBIT    1510 (Accounts receivable)  5,000 SEK
CREDIT   3001 (Food revenue 12%)     4,464 SEK
CREDIT   2620 (Output VAT 12%)       536 SEK

This counts as revenue now. VAT is already reported to Skatteverket – whether the customer pays or not.

Part 2 – the day the customer pays: Now only assets move. Money lands in the bank and the receivable disappears.

DEBIT    1930 (Bank account)         5,000 SEK
CREDIT   1510 (Accounts receivable)  5,000 SEK

No new revenue, no new VAT. Just a move between asset accounts.

Differences between cash and invoice

Why does this matter?

1. VAT reporting to Skatteverket Under the main rule, you must report VAT when the invoice is issued. If you wait until the customer pays (which some new restaurateurs do incorrectly), your VAT declaration will be wrong.

2. Year-end closing On the balance sheet date (31 December for most), unpaid customer receivables must remain as assets on the balance sheet. Revenue must be included in the year's result even if payment arrives in January.

3. Cash liquidity A report on what's been earned but not paid (ageing analysis of 1510) is critical for understanding how much money is stuck with customers. Follow up on invoices older than 30 days.

What does Vendion do automatically?

When you register an order with "Invoice" as the payment method in the POS:

1. The order is flagged as invoiced
2. An invoice base is created with a sequential number
3. The customer snapshot is saved (company name, org. number, address)
4. The order is not included in the day's cash register total
5. At Z-report time, accounts receivable (1510) is debited instead of 1910/1580

Common mistakes

Mistake 1: "The customer always pays cash, so everything is cash sales" Wrong. Even card payments first land in 1580 (receivable), not directly in 1930 (bank). The card acquirer holds the money for 1–3 days before it reaches the bank.

Mistake 2: "I book revenue when the invoice is paid" Wrong under the main rule. VAT must be reported when the invoice is issued. Exceptions exist (cash basis) but require special approval from Skatteverket and are unusual.

Mistake 3: "I mix invoice with cash in the same voucher" Keep them separated. Invoice = its own line against 1510. Cash = its own block against 1910/1580/1581. Vendion keeps them automatically separate in the Z-report.

Card payment vs. bank deposit

Remember that card payment and bank deposit are two different events:

When the customer pays:

DEBIT    1580 (Card receivables)  100 SEK
CREDIT   3001 (Revenue)           89.29 SEK
CREDIT   2620 (VAT)               10.71 SEK

When the bank deposits (next day, with 2.50 SEK fee):

DEBIT    1930 (Bank account)        97.50 SEK
DEBIT    6061 (Card fees)           2.50 SEK
CREDIT   1580 (Card receivables)    100.00 SEK

This is why account 1580 is never "emptied" in real time – it accumulates until the bank makes the deposit. In a typical restaurant, the 1580 balance rolls at a few thousand SEK constantly.

Summary

• Cash sales = revenue + VAT + receivable/cash on the same day. Vendion books automatically via Z-report.
• Invoiced sales = revenue + VAT + 1510 receivable on the day of issuance. Payment is booked separately when it arrives.
• Never mix these two in the same voucher.
• Map each payment method to the right account in Vendion → Accounting Settings.