ämnet Svar: Enskild Firma Leverantörsfaktura och Egna varuuttag/Purchase invoice and self supply på tavlan Frågor om bokföring

Enskild Firma Leverantörsfaktura och Egna varuuttag/Purchase invoice and self supply

SJCarragher — Wed, 12 Jan 2022 13:38:40 GMT

Hello,

I bought materials with the enskild firma's bank account. The materials were for private use.

I have created a purchase invoice as below

Account	Debit	Credit
2440 - Leverantörsskulder		13 174,00
2641 - Debiterad ingående moms	2 634,88
4000 - Inköp av varor från Sverige	10 539,12
2011 - Egna varuuttag		13 174,00
3401 - Egna uttag, momspliktiga, 25%	10 539,12
2612 - Utgående moms på egna uttag, 25%	2 634,88
	Sum debit	26 348
	Sum credit	26 348
	Difference	0,00

The figure of 26 348 in the verifikationer/journal is the concern.

Is the correct method? or have I got it wrong...

Thanks,

Sean

Svar: Enskild Firma Leverantörsfaktura och Egna varuuttag/Purchase invoice and self supply

AnnicaL — Wed, 12 Jan 2022 18:25:40 GMT

If you buy products in the name of the firm but the products are for your private use, you should simply post the entire invoice to account 2013 - the firm is not allowed to deduct the VAT and the expense is not deductible. Don't make things more complicated than they are.

Svar: Enskild Firma Leverantörsfaktura och Egna varuuttag/Purchase invoice and self supply

SJCarragher — Sat, 15 Jan 2022 09:57:16 GMT

Thanks for the response!

Makes perfect sense.