Accounts in Vendion – Default Setup

When you set up Vendion, you get a preconfigured set of BAS accounts. Most restaurateurs never change these – the defaults are well thought out and match what Fortnox and Visma expect. But it's good to know exactly what each account does and why it exists.

This article is a reference page. Look up the account, read what it does, move on.

All default accounts on one page

Asset accounts (1xxx) – money and receivables

1510 – Accounts receivable

Purpose: Money guests/business customers owe you after you sent an invoice.

When triggered:

• Guest selects payment method "Invoice" in POS
• Order finalized → 1510 debited with gross amount
• When invoice is later paid → 1580 (or 1930) debited, 1510 credited

Example:

Day 1 (invoice created):
DEBIT  1510  1,000 SEK
CREDIT 3002    893 SEK  (net, food 12%)
CREDIT 2620    107 SEK  (VAT 12%)

Day 14 (invoice paid):
DEBIT  1930  1,000 SEK
CREDIT 1510  1,000 SEK

1580 – Card receivables

Purpose: Amounts that card terminal companies (Worldline, Nets etc.) owe you before they deposit the money in the bank.

When triggered:

• Guest pays by card
• Amount booked against 1580 same day
• The settlement shows payouts and fees. Vendion integrated payments provide records under Accounting → Card settlement and KI vouchers in the SIE export

Common payment methods mapped here: Card, Terminal, Credit card, Mastercard, Visa, Amex

1581 – Swish receivables

Purpose: Same principle as 1580 but for Swish. Many accountants choose to put Swish directly on 1930 instead – check with your accountant.

1910 – Cash

Purpose: Physical cash in the drawer.

When triggered:

• Guest pays cash → 1910 debited
• The opening float is recorded at opening; an actual transfer from a bank or another cash account also needs an accounting transfer
• Cash deposited to bank → 1910 credited, 1930 debited

Important: Reconcile cash against the physical count, including the remaining float, deposits, withdrawals and refunds. Document cash discrepancies separately from rounding differences.

1930 – Business account

Purpose: The bank account. Vendion integrated card payments use this account in payout settlement records. Reconcile other bank movements in your accounting program.

Liability accounts (2xxx) – what you owe others

2421 – Gift card liability

Purpose: Issued but unredeemed gift cards. A liability in legal terms because you owe goods/services for the amount.

Legal basis: Swedish VAT Act (2023:200), Chapter 5, Section 43 – multi-purpose voucher.

When triggered:

• Guest buys gift card for 500 SEK → 1580 debited, 2421 credited (no VAT!)
• Guest redeems 100 SEK later (food 12%) → 2421 debited 100 SEK, 3002 credited 89.29 SEK, 2620 credited 10.71 SEK
• Gift card expires with 200 SEK remaining → 2421 debited 200 SEK, 3960 credited 200 SEK

More detail: see separate article Gift Card Accounting – Issuance.

2610 – Output VAT 25%

Purpose: VAT you collected from guests on alcohol, tobacco and 25% goods. To be paid to the Tax Agency monthly/quarterly.

When triggered:

• Every alcohol sale → 2610 credited with the VAT portion
• VAT declaration → amount transferred to Tax Agency, 2610 cleared

2620 – Output VAT 12%

Purpose: Same principle as 2610 but for food and non-alcoholic beverages.

Formula: VAT = Price × 12 / 112

Example: 224 SEK food → VAT = 224 × 12/112 = 24 SEK, net = 200 SEK.

2630 – Output VAT 6%

Purpose: VAT on food and non-alcoholic drinks for takeaway/delivery (6%), plus culture and books. No longer rare in restaurants – it applies as soon as you sell takeaway.

Revenue accounts (3xxx) – where the money comes in

How the revenue account is chosen: In the default mode (central chart) the VAT rate decides which account a line lands on – not the product type. Served food, light beer and medium-strength beer (12%) → 3002; strong beer, wine, spirits and other 25% → 3001; takeaway/delivery food, light beer and medium-strength beer (6%) → 3003. (In advanced mode each category can get its own account – e.g. 3012 food, 3015 non-alcoholic drinks, 3018 alcohol.) Reconcile the final chart of accounts with your accountant.

3001 – Sales 25% VAT

Purpose: All sales at 25% VAT. Primarily strong beer, wine, cider, spirits and cocktails, but also other 25% goods – for example merchandise. Light beer and medium-strength beer (up to 3.5%) follow the food rate: 12% served, 6% takeaway. Assess other goods and services according to their applicable VAT rules. This is also the default revenue account (fallback when a category has no mapping).

3002 – Sales 12% VAT

Purpose: Food and non-alcoholic drinks that are served (dine-in / table service). Lunch buffet, à la carte, daily special, dessert, coffee, tea, soda, juice, water, non-alcoholic beer/wine.

Note: Non-alcoholic beer and wine are 12%, not 25%.

3003 – Sales 6% VAT

Purpose: Food and non-alcoholic drinks for takeaway or delivery (6%). Other 6% goods (books, newspapers etc.) also land here.

3740 – Penny rounding

Purpose: Balancing account. When debit and credit differ by ±1–2 öre due to mathematical rounding, the difference lands here.

Example:

Day total debit:  10,000.00 SEK
Day total credit: 9,999.99 SEK  (VAT rounding)
Imbalance: +0.01 SEK

Vendion automatically adds:
CREDIT 3740  0.01 SEK  → voucher now balances

Check: Investigate unexpected or recurring rounding amounts with your accountant. A fixed threshold cannot determine their cause.

3960 – Vendion default for gift card expiry

Purpose in Vendion: Counter-account when remaining gift card liability is written off at expiry. Check this default with your accountant: in the BAS chart, 3960 refers to exchange gains on operating receivables and liabilities. Select an appropriate account before new expirations are recorded.

When triggered:

• Nightly check runs if gift cards have expiry date before today and status "active"
• The card is shown as expired
• Voucher created: DEBIT 2421 (liability decreases), CREDIT 3960 (income increases)
• No VAT – this is not a sale

Specific accounts and reconciliation

Doubtful receivables

Status: Assessed by your accountant in the accounting program. An invoice reaching a particular age does not automatically make it an established bad debt.

1660 – Short-term receivables from group companies

Status: Used when shared gift cards are settled between chain restaurants with different organization numbers. See the chain accounting page.

2860 – Short-term liabilities to group companies

Status: Counterpart to 1660 in chain groups.

Customizing defaults

Default values are set automatically on restaurant creation. Change them in Admin → Accounting → Vouchers & export → Chart of Accounts:

• Default revenue account: 3001 (used if a category has no mapping)
• Default payment account: 1580 (used if a payment method has no mapping)
• Receivables account: 1510
• Gift card liability account: 2421
• Gift card expiry account: 3960
• Rounding account: 3740
• Verifikatserie (voucher series): "Z" (voucher prefix)

Tip: Talk to your accountant before changing. They may prefer 1581 over 1580, or a specific voucher prefix matching their existing books.

See also

• BAS Chart of Accounts – Basics
• Map Payment Methods to Accounts
• Map Categories to Revenue Accounts
• VAT Accounts (2610, 2620, 2630)