VAT Declaration – What Goes In and Out

The VAT declaration is the periodic report to Skatteverket where you state how much VAT you collected and how much you're allowed to deduct. The difference is what you pay in. Vendion handles output VAT from sales automatically, but input VAT from purchases lies outside Vendion's scope – it's done in your accounting software (Fortnox, Visma eEkonomi, Björn Lundén etc.).

The core principle: output VAT − input VAT = amount to pay

• Output VAT = VAT you took in from your guests (booked on accounts 2610, 2620, 2630 – credit)
• Input VAT = VAT you paid on your purchases (booked on account 2640 – debit)
• To pay = output − input

If input VAT exceeds output (e.g. the month you buy new equipment), you get a refund.

When to declare

Depending on turnover you have different reporting periods:

Most restaurants with turnover between 1 and 40 MSEK run monthly declarations with a deadline of the 26th of the following month. March VAT is declared and paid by April 26.

Example: a monthly declaration

Your restaurant in March 2026:

From Vendion (output VAT):

• Food sales 12%: 480 000 SEK incl. VAT → 428 571 SEK net + 51 429 SEK VAT (account 2620)
• Alcohol sales 25%: 280 000 SEK incl. VAT → 224 000 SEK net + 56 000 SEK VAT (account 2610)

Total output VAT: 107 429 SEK

From purchases (input VAT, handled in the accounting software):

• Food purchases from wholesaler 12%: 180 000 SEK incl. VAT → 19 286 SEK input VAT
• Alcohol beverage purchases 25%: 85 000 SEK incl. VAT → 17 000 SEK input VAT
• Other (rent, electricity, cleaning) 25%: 45 000 SEK incl. VAT → 9 000 SEK input VAT

Total input VAT: 45 286 SEK

To pay Skatteverket: 107 429 − 45 286 = 62 143 SEK

Vendion's role

Vendion generates all the data you need for output VAT. You find it in three places:

1. Z-report (daily) – sums the day's sales per VAT rate, shown in /admin/bokforing.
2. SIE file (periodic) – exported from Admin → Accounting → Export SIE. Contains all vouchers including VAT rows, ready to import into Fortnox/Visma.
3. VAT report in Analytics – shows 12% and 25% distribution for any period, including comparison to earlier periods.

What is NOT included in Vendion

• Input VAT from supplier invoices – these are registered in the accounting software when the invoice arrives.
• VAT on staff meals – internal representation has special rules.
• Reverse charge on imports – e.g. imports from EU.
• Representation and deductibility – only certain lunch representations are deductible; handled in accounting.

VAT reporting step by step

The common process looks like this:

1. Daily: Vendion creates the Z-report and voucher. Output VAT is automatically booked to 2610/2620.
2. Weekly: You (or the head chef) photograph supplier invoices and send to the accounting firm or enter them in your accounting software.
3. Monthly: You export an SIE file from Vendion and send/import to the accounting software. This loads all sales VAT. Invoices from the month are already in place.
4. Monthly (before the 26th): Your firm or you open the VAT report in the accounting software, which automatically sums output and input VAT and creates an e-declaration to Skatteverket.
5. Payment: Log in to Skatteverket's E-service (Mina sidor) and pay the tax account by the 26th.

Key fields in Skatteverket's VAT declaration

Three traps to avoid

1. Forgetting cash discrepancy and penny rounding – Rounding (account 3740) should NOT be counted as VAT-liable turnover. Vendion reports this separately in the SIE file.
2. Gift cards as reported sales – When a gift card is sold, it is NOT a sale, it is a liability (2421). VAT is reported at redemption. Vendion handles this correctly – see the article on gift card accounting.
3. Returns in the wrong period – An April refund of an item sold in March. The refund is reported in April (when it happens), not March. This means your March declaration is unaffected. Vendion always books on the transaction day.

What happens with errors?

If you discover errors after declaration (e.g. a product had the wrong VAT rate):

• Small difference (< 10 000 SEK per period): Correct in the next period's declaration.
• Larger difference: Submit a request for reconsideration via Skatteverket's E-service. You have 6 years, but the sooner the better.
• Systemic error: Contact your auditor/firm immediately. May require a formal correction.

Source: The Swedish VAT Act, the Tax Procedure Act, Skatteverket's form "Momsdeklaration" (SKV 4700).