Variable VAT in Z-Report and SIE Export

When you enable Variable VAT in Vendion, it's not just the receipt that changes — the entire accounting flow is updated to handle the three VAT rates (6%, 12%, 25%). The Z-report shows VAT broken out per rate, the SIE file books to the correct BAS accounts, and your accountant can import directly into Fortnox, Visma, or Bokio without having to move a single number manually.

This article walks through how each link in the accounting chain changes — Z-report, vouchers, SIE export, and the chart of accounts — when the reform is active.

The Z-report — broken out per VAT rate

The Z-report is your daily cash reconciliation and serves as a dated accounting entry (voucher). When Variable VAT is enabled, the Z-report shows VAT broken out on three separate lines:

Z-REPORT — 2026-04-24
Restaurant: Bella Vista

SALES BY VAT RATE
------------------------------------------
Sales 6% VAT (takeaway/delivery)        12,450 SEK
  of which VAT 6%                          705 SEK
Sales 12% VAT (served)                  28,600 SEK
  of which VAT 12%                       3,064 SEK
Sales 25% VAT (alcohol etc.)             8,200 SEK
  of which VAT 25%                       1,640 SEK
------------------------------------------
TOTAL SALES                             49,250 SEK
TOTAL VAT                                5,409 SEK
NET                                     43,841 SEK

Why three separate lines? The Swedish Tax Agency requires you to report VAT per rate in your VAT declaration. Without the breakdown you would have to recalculate after the fact — with Vendion it's ready to report.

The voucher — an example

The Z-report becomes a voucher — an accounting entry where debit = credit. For the day's 49,250 SEK (all paid by card) it looks like this:

Debit and credit always balance. That's the foundation of double-entry bookkeeping and an absolute requirement under the Swedish Bookkeeping Act (1999:1078).

Note: Revenue account 3002 is used here for food taken away with 6% VAT. It's a new revenue account in the BAS chart added as part of the reform. In Vendion's standard mapping:

• 3001 — Food sales 12% (served, table, eat here)
• 3002 — Takeaway sales 6% (foodstuffs — NEW)
• 3003 — Alcohol sales 25% (unchanged)
• 3004 — Other sales 25% (merchandise, t-shirts)
• 3005 — Other sales 6% (books, newspapers)

Your accountant can adjust the mapping if they prefer different account numbers — the setting is under Admin → Accounting.

VAT accounts per the BAS chart

On the credit side, VAT lands on three separate liability accounts:

These are standard accounts in the BAS chart and used by every Swedish company. Your accountant recognizes them immediately. When the VAT declaration is filed, the balance on 2610 + 2620 + 2630 lands in the respective boxes on the tax declaration form.

Where does history live? Every line carries its rate

A crucial design principle in Vendion: every order line saves its own VAT rate permanently. That means:

• A line sold on 2026-03-15 with a 12% alcohol rate carries 12% forever in history.
• A line sold on 2026-04-24 with a 6% takeaway rate carries 6% forever.
• If you change the VAT category on a product on 2026-07-01, it does not affect previously sold lines — only future ones.

This is crucial for:

1. Refund integrity. When a guest returns a product, the original rate is used, not today's. The Tax Agency requires matching.
2. Historical accuracy. If you run a report over April 2026 it shows the actual rates that applied then.
3. Future rule changes. If parliament extends or changes the reform in 2027, only new lines are affected — old ones remain correct.

SIE export — what the file looks like

SIE Type 4 is Sweden's standard format for exchanging accounting data between systems. Every Swedish accounting program supports it (Fortnox, Visma eEkonomi, Visma Administration, Björn Lundén, Bokio, Speedledger, Fronti, etc.).

Here's what a Z-voucher looks like in the SIE file:

#VER A "Z-2026-0415" 20260424 "Day close Bella Vista 2026-04-24"
{
  #TRANS 1580 {} 49250.00 20260424 "Card receivables"
  #TRANS 3001 {} -25536.00 20260424 "Food sales 12%"
  #TRANS 3002 {} -11745.00 20260424 "Takeaway sales 6%"
  #TRANS 3003 {} -6560.00 20260424 "Alcohol sales 25%"
  #TRANS 2610 {} -1640.00 20260424 "Output VAT 25%"
  #TRANS 2620 {} -3064.00 20260424 "Output VAT 12%"
  #TRANS 2630 {} -705.00 20260424 "Output VAT 6%"
}

• Positive amounts = debit, negative = credit (SIE convention).
• Voucher number (A 2026-0415) is sequential.
• Date 20260424 = day-close date.
• Account "{}" = no project accounting (can be used for cost centers if needed).

Export monthly:

1. Go to Admin → Accounting → SIE export.
2. Select the period (recommended: full calendar month).
3. Click "Export SIE file" → file downloads as a .se file.
4. Send to your accountant or upload directly to Fortnox/Visma.

Import into the accounting programs

Fortnox

1. Log in to Fortnox → Accounting → SIE import.
2. Select the file (.se) from the download folder.
3. Fortnox reads the vouchers and books automatically.
4. All accounts (1580, 3001-3005, 2610, 2620, 2630) map directly — no manual adjustment.

Visma eEkonomi

1. Accounting → Import → SIE.
2. Upload the file → select period → Confirm.
3. Same — all accounts go to the right place without intervention.

Bokio

1. Accounting → Import → SIE.
2. Identical flow. Bokio accepts SIE Type 4 straight away.

What your accountant notices

When your accountant opens the first monthly report after April 1, 2026, they will see:

• Three separate lines in the VAT reporting instead of just two.
• Correct split food/takeaway/alcohol in the Income Statement.
• No manual adjustment needed to fill in the VAT declaration — the lines sit on the correct accounts from the start.

This is one of the big time savings with Vendion vs. handwritten cash ledgers or simpler systems: your accountant saves 30-60 minutes per month, which usually translates to 500-1000 SEK in billed consulting fees per year.

VAT declaration to the Tax Agency

When you (or your accountant) fill in the VAT declaration monthly or quarterly, Vendion's accounts match directly to the declaration's boxes:

The VAT declaration is a direct mirror of Vendion's BAS accounts. Nothing to recalculate, nothing to interpret.

Frequently asked questions

"Do I have to use 3001/3002/3003 as revenue accounts?" No — the BAS chart is recommended but not legally mandated. Vendion lets you remap accounts in settings, but the default follows BAS because all accountants and accounting programs expect it.

"What happens to old vouchers from before April 1, 2026?" Unchanged. Vouchers from before the reform retain their historical rates and accounts (12% food, 25% alcohol). Vendion does not recalculate old data retroactively.

"Does the Z-report show the difference between 6% and 12% even if I have no takeaway orders?" The Z-report only shows rates that were actually used. If you have no 6% sales on a given day, only 12% and 25% are shown. Purely a layout matter.

"Can I export just part of the month?" Yes — pick any period in SIE export. Most common is monthly, but some restaurants export weekly or even daily.

Summary

• The Z-report shows VAT broken out per rate (6%, 12%, 25%).
• Every order line carries its own VAT rate permanently (refunds keep the original).
• The SIE file books to revenue accounts (3001, 3002, 3003) and VAT accounts (2610, 2620, 2630).
• Fortnox, Visma, and Bokio import directly without manual adjustment.
• Your accountant saves time — you save consulting fees.

Next step: Read Refund integrity in the VAT reform to understand how returns of old orders are handled.

Source: Swedish Bookkeeping Act (1999:1078), VAT Act Ch. 7 § 1, SKVFS on reduced food VAT 2026, BAS chart of accounts 2026.