{"title":"Ekonomi \u0026 Redovisning – Mallar i Excel, Word och PDF","description":"\u003ch2\u003eEkonomimallar och redovisningsverktyg för svenska företag\u003c\/h2\u003e\u003cp\u003eHär samlar Mallbutiken praktiska och redigerbara mallar för \u003cstrong\u003elikviditetsbudget, kassaflödesprognos, lagerinventering, lagervärdering, bokslut och ekonomisk uppföljning\u003c\/strong\u003e. Verktygen hjälper företagare, ekonomiavdelningar och redovisningskonsulter att strukturera uppgifter och skapa spårbara underlag – i framför allt Excel, Word och PDF.\u003c\/p\u003e\u003ch3\u003eVälj rätt mall\u003c\/h3\u003e\u003cp\u003eFör att planera kommande in- och utbetalningar väljer du en \u003cstrong\u003elikviditetsbudget\u003c\/strong\u003e. För att jämföra fysisk lagerhållning och förbereda bokslutsvärdering väljer du \u003cstrong\u003elagerinventering och lagervärdering\u003c\/strong\u003e. Varje produkt har en detaljerad beskrivning av funktioner, språk, filformat och vilka kontroller som fortfarande måste göras manuellt.\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eGranskning och tillämpning:\u003c\/strong\u003e Generella mallar ersätter inte bokföringssystem, revision eller professionell bedömning. Säkerställ att uppgifterna uppfyller företagets tillämpliga redovisningsregelverk.\u003c\/p\u003e","products":[{"product_id":"kontrollbalansrakning-mall-utan-revisor","title":"Control Balance Sheet without Auditor – Excel Template + English Version + Guide","description":"\n\u003cdiv\u003e\n\n\u003cp\u003e\u003cstrong\u003eControl Balance Sheet for Swedish limited companies without an appointed auditor\u003c\/strong\u003e – a complete digital template package featuring Swedish and English Excel templates as well as detailed user guides. The workbook helps the board of directors structure recorded values, permitted control balance sheet (KBR) adjustments, capital adequacy assessments, documentation, and signatures in accordance with Swedish law.\u003c\/p\u003e\n\n\n\u003cdiv style=\"margin:20px 0;padding:16px 18px;border:1px solid #d9e2ec;border-radius:12px;background:#f8fafc\"\u003e\n\n\u003cp style=\"margin:0\"\u003e\u003cstrong\u003eLegally reviewed: October 4, 2026\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp style=\"margin:6px 0 0\"\u003eDesigned based on Chapter 25 of the Swedish Companies Act, applicable annual accounts regulations, and generally accepted accounting principles.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eIncluded in the package\u003c\/h2\u003e\n\n\u003ctable style=\"width:100%;border-collapse:collapse;margin:14px 0 24px\"\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish Excel template\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eComplete KBR workbook in XLSX.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eEnglish Excel template\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eEnglish language version for use under Swedish law.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eDetailed guidance in Word and PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eEnglish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eDetailed English guide in Word and PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px\"\u003e\u003cstrong\u003eDigital delivery\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px\"\u003eAll files are delivered combined in a ZIP package.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\n\u003ch2\u003eWhen should a control balance sheet be prepared?\u003c\/h2\u003e\n\n\u003cp\u003eThe board must \u003cstrong\u003eimmediately\u003c\/strong\u003e prepare a control balance sheet when there is \u003cstrong\u003ereason to assume\u003c\/strong\u003e that the company's equity, calculated according to the control balance sheet rules, is less than half of the registered share capital. The obligation may therefore arise before the capital deficiency is definitively established.\u003c\/p\u003e\n\n\u003cp\u003eA control balance sheet must also be prepared when an attempt to levy execution shows that the company lacks sufficient assets to fully pay the debt under execution.\u003c\/p\u003e\n\n\n\u003ch2\u003eWhat the new Excel template helps you with\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003eseparate fields for recorded values and KBR adjustments,\u003c\/li\u003e\n\n\u003cli\u003eautomatic calculation of KBR values,\u003c\/li\u003e\n\n\u003cli\u003eautomatic balance check,\u003c\/li\u003e\n\n\u003cli\u003ecapital test against half of the registered share capital for the first assessment,\u003c\/li\u003e\n\n\u003cli\u003ecapital test against the full registered share capital before the second meeting of creditors,\u003c\/li\u003e\n\n\u003cli\u003eseparate specification of each KBR adjustment and its supporting documentation,\u003c\/li\u003e\n\n\u003cli\u003ehandling of equity portions and deferred tax liabilities for untaxed reserves,\u003c\/li\u003e\n\n\u003cli\u003eboard signature page,\u003c\/li\u003e\n\n\u003cli\u003esource sheet with relevant official legal sources.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eKBR adjustments – not an ordinary balance sheet\u003c\/h2\u003e\n\n\u003cp\u003eA control balance sheet is based on the company's regular accounts, but specific adjustments can be made within the framework of the Swedish Companies Act. Among other things, assets may, under certain conditions, be recorded at higher values, provisions and liabilities at lower values, assets valued at net selling price, and untaxed reserves divided between equity and deferred tax liability.\u003c\/p\u003e\n\n\u003cp\u003eThe template therefore has a separate sheet to document \u003cstrong\u003ewhich item is being adjusted, the amount, the valuation basis, the justification, and supporting evidence\u003c\/strong\u003e. The formulas serve as a working aid – the board is responsible for ensuring that every valuation is correct and consistent with generally accepted accounting principles.\u003c\/p\u003e\n\n\n\u003ch2\u003eFirst and second meeting of creditors\u003c\/h2\u003e\n\n\u003cp\u003eIf the control balance sheet shows that equity is less than half of the registered share capital, the board must convene the first meeting of creditors as soon as possible.\u003c\/p\u003e\n\n\u003cp\u003eIf the capital is not fully restored and the meeting does not decide on liquidation, the control balance sheet process continues. A second meeting of creditors should normally be held within eight months. Prior to the second meeting of creditors, full restoration to at least the registered share capital is required for the company to be able to exit the control balance sheet process without liquidation.\u003c\/p\u003e\n\n\n\u003cdiv style=\"margin:24px 0;padding:18px;border:1px solid #f0c7b0;border-radius:12px;background:#fff7f2\"\u003e\n\n\u003ch2 style=\"margin-top:0\"\u003eImportant regarding the \"without auditor\" product\u003c\/h2\u003e\n\n\u003cp\u003eThis version is intended for Swedish limited companies that \u003cstrong\u003edo not have an appointed auditor\u003c\/strong\u003e. If the company has an auditor, the auditor must review the control balance sheet. The product should not be used as a means to circumvent a required auditor review.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eSwedish + English in the same package\u003c\/h2\u003e\n\n\u003cp\u003eThe Swedish and English Excel templates have equivalent structures. The English version is a \u003cstrong\u003elanguage version under Swedish law\u003c\/strong\u003e – it is not intended as a template according to British, American, or other foreign corporate law.\u003c\/p\u003e\n\n\n\u003ch2\u003eDetailed user guide included\u003c\/h2\u003e\n\n\u003cp\u003eThe guide walks you through step-by-step when the board must act, how to fill in each sheet of the workbook, how to document KBR adjustments, the meetings of creditors, full restoration of share capital, personal payment liability, a practical checklist, and frequently asked questions.\u003c\/p\u003e\n\n\n\u003ch2\u003eWho is this template for?\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003esmaller and owner-managed Swedish limited companies without an appointed auditor,\u003c\/li\u003e\n\n\u003cli\u003eboards that need to investigate suspected capital deficiency,\u003c\/li\u003e\n\n\u003cli\u003ebusiness owners and accounting consultants who want a structured working document,\u003c\/li\u003e\n\n\u003cli\u003ecompanies that need to document KBR adjustments and capital tests clearly.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eFile format and delivery\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e XLSX, DOCX, and PDF.\u003cbr\u003e\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e Swedish and English.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e digital download in ZIP format. No physical product is sent.\u003c\/p\u003e\n\n\n\u003cp\u003e\u003ca href=\"\/en\/blogs\/kontrollbalansrakning-information-och-vagledning\/kontrollbalansrakning-vardering-av-poster\"\u003e\u003cstrong\u003eRead more about the valuation of items in a control balance sheet →\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\n\n\u003ch2\u003eFrequently asked questions\u003c\/h2\u003e\n\n\u003ch3\u003eDo I need an auditor to use the template?\u003c\/h3\u003e\n\n\u003cp\u003eThe product is developed for companies without an appointed auditor. If the company has an auditor, they must review the control balance sheet.\u003c\/p\u003e\n\n\u003ch3\u003eDoes the Excel template automatically determine if the company must be liquidated?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The capital test is a control and calculation aid. The board must personally ensure that accounting, valuations, deadlines, and other legal requirements are met.\u003c\/p\u003e\n\n\u003ch3\u003eCan I use the English version in a Swedish company?\u003c\/h3\u003e\n\n\u003cp\u003eYes. The English version is the same type of working material but in English, and is explicitly adapted to Swedish law.\u003c\/p\u003e\n\n\u003ch3\u003eCan the template be used for the second meeting of creditors?\u003c\/h3\u003e\n\n\u003cp\u003eYes. On the START sheet, you can select the control stage, and the capital test will then switch from half of the share capital to a requirement for at least the full registered share capital.\u003c\/p\u003e\n\n\n\u003cp style=\"font-size:.95em;color:#4b5563\"\u003e\u003cem\u003eThe template package is a practical document and calculation aid and does not replace individual legal or accounting advice. In cases of complex valuations, unclear timing of capital deficiency, or a risk of missed deadlines, a qualified advisor should be consulted.\u003c\/em\u003e\u003c\/p\u003e\n\n\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":47972473012566,"sku":"Kontrollbalansräkning-utan-revisor","price":49.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/kontrollbalansrakning-utan-revisor-produktbild-2027.png?v=1791141843"},{"product_id":"kontrollbalansrakning-mall-med-revisor","title":"Controlling balance sheet with auditor – Excel template + Swedish\/English guide","description":"\n\u003cdiv\u003e\n\n\u003cp\u003e\u003cstrong\u003eControl Balance Sheet for Swedish limited company with an appointed auditor\u003c\/strong\u003e – a complete digital template package featuring Swedish and English Excel templates, automatic capital assessment, specific auditor documentation, and detailed user guides.\u003c\/p\u003e\n\n\n\u003cdiv style=\"margin:20px 0;padding:16px 18px;border:1px solid #d9e2ec;border-radius:12px;background:#f8fafc\"\u003e\n\n\u003cp style=\"margin:0\"\u003e\u003cstrong\u003eLegally reviewed: October 4, 2026\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp style=\"margin:6px 0 0\"\u003eDesigned based on Chapter 25 of the Swedish Companies Act, the Annual Accounts Act, and the Swedish Accounting Standards Board's current guidance on control balance sheets.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eWhat's included in the package\u003c\/h2\u003e\n\n\u003ctable style=\"width:100%;border-collapse:collapse;margin:14px 0 24px\"\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish Excel template\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eComplete workbook for control balance sheet with auditor workflow.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eEnglish Excel template\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eEnglish language version for use in accordance with Swedish law.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eDetailed step-by-step guide in Word and PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eEnglish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eDetailed English guide in Word and PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px\"\u003e\u003cstrong\u003eDigital delivery\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px\"\u003eAll new files are delivered together in a ZIP package.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\n\u003cdiv style=\"margin:24px 0;padding:18px;border:1px solid #e0c96d;border-radius:12px;background:#fff9dd\"\u003e\n\n\u003ch2 style=\"margin-top:0\"\u003eImportant: Auditor's report not included\u003c\/h2\u003e\n\n\u003cp\u003eIf the company has an appointed auditor, the control balance sheet must be audited by the \u003cstrong\u003ecompany's auditor\u003c\/strong\u003e. The auditor's report must be prepared following the actual audit and therefore cannot be replaced by a general template. Instead, the package contains a specific worksheet for gathering audit documentation, dates, attachments, and the status of the auditor's report.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eWhen must a control balance sheet be prepared?\u003c\/h2\u003e\n\n\u003cp\u003eThe board of directors must \u003cstrong\u003eimmediately\u003c\/strong\u003e prepare a control balance sheet when there is \u003cstrong\u003ereason to assume\u003c\/strong\u003e that the company's equity, calculated according to control balance sheet regulations, is less than half of the registered share capital.\u003c\/p\u003e\n\n\u003cp\u003eThe obligation also applies if an attachment attempt shows that the company lacks assets to fully pay the attachment claim. If the company has an auditor, the control balance sheet must subsequently be audited by them.\u003c\/p\u003e\n\n\n\u003ch2\u003eWhat the Excel template helps you with\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003eseparate columns for book values, control balance sheet adjustments, and control balance sheet values,\u003c\/li\u003e\n\n\u003cli\u003eautomatic balance control,\u003c\/li\u003e\n\n\u003cli\u003ecapital test against half the registered share capital for the first assessment,\u003c\/li\u003e\n\n\u003cli\u003ecapital test against the full registered share capital before the second general meeting,\u003c\/li\u003e\n\n\u003cli\u003eseparate specification of control balance sheet adjustments and associated valuation documentation,\u003c\/li\u003e\n\n\u003cli\u003ebreakdown of untaxed reserves into equity and deferred tax,\u003c\/li\u003e\n\n\u003cli\u003eboard signature page,\u003c\/li\u003e\n\n\u003cli\u003ea specific \u003cstrong\u003eAUDITOR sheet\u003c\/strong\u003e with a checklist of documents that may need to be provided to the auditor,\u003c\/li\u003e\n\n\u003cli\u003echeckpoints to ensure the auditor's report is available before the general meeting.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eThe auditor workflow is built into the workbook\u003c\/h2\u003e\n\n\u003cp\u003eOn the specific auditor sheet, the company can document who the auditor is, when the control balance sheet was submitted for audit, the date of the auditor's report, and whether the report is attached. It also includes a checklist for items such as the general ledger, balance reconciliations, valuation documentation, specifications of control balance sheet adjustments, and board minutes.\u003c\/p\u003e\n\n\u003cp\u003eThe sheet is solely a work and documentation aid. The auditor decides for themselves which audit measures are required and how the separate report is to be formulated.\u003c\/p\u003e\n\n\n\u003ch2\u003eControl balance sheet adjustments and valuation\u003c\/h2\u003e\n\n\u003cp\u003eThe control balance sheet is based on the company's ordinary accounts, but Section 25(14) of the Companies Act allows for specific adjustments. Assets may, under certain conditions, be recorded at a higher value, provisions and liabilities at a lower value, assets can be reported at net realizable value, and untaxed reserves must be divided between equity and deferred tax liability.\u003c\/p\u003e\n\n\u003cp\u003eEvery adjustment must be justified and documented. In this version, this is particularly important since the documentation must be available for review by the company's auditor.\u003c\/p\u003e\n\n\n\u003ch2\u003eFirst general meeting\u003c\/h2\u003e\n\n\u003cp\u003eIf the audited control balance sheet shows that equity is less than half of the registered share capital, the board must call a first general meeting as soon as possible. \u003cstrong\u003eBoth the control balance sheet and the auditor's report must be presented at the meeting.\u003c\/strong\u003e\u003c\/p\u003e\n\n\n\u003ch2\u003eSecond general meeting\u003c\/h2\u003e\n\n\u003cp\u003eIf the capital is not fully restored and the first general meeting does not decide on liquidation, a second general meeting must normally be held within eight months. Before that meeting, the board must prepare a new control balance sheet and have the company's auditor examine it. For the control balance sheet process to be concluded without liquidation, the control balance sheet must show that equity amounts to at least the registered share capital.\u003c\/p\u003e\n\n\n\u003ch2\u003eSwedish + English in the same package\u003c\/h2\u003e\n\n\u003cp\u003eThe English Excel template and user guide are language versions of documents designed for \u003cstrong\u003eSwedish law\u003c\/strong\u003e. They are not intended for use as British, American, or other foreign corporate law documents.\u003c\/p\u003e\n\n\n\u003ch2\u003eWho is this package for?\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003eSwedish limited companies with an appointed auditor,\u003c\/li\u003e\n\n\u003cli\u003eboards of directors needing to investigate suspected capital deficiency,\u003c\/li\u003e\n\n\u003cli\u003ecompanies wanting to gather control balance sheet and auditor documentation in a structured way,\u003c\/li\u003e\n\n\u003cli\u003eaccounting consultants preparing documentation for an auditor's review.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eFile format and delivery\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e XLSX, DOCX, and PDF.\u003cbr\u003e\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e Swedish and English.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e Digital download. No physical product is sent.\u003c\/p\u003e\n\n\n\u003cp\u003e\u003ca href=\"\/en\/blogs\/kontrollbalansrakning-information-och-vagledning\/kontrollbalansrakning-vardering-av-poster\"\u003e\u003cstrong\u003eRead more about the valuation of items in a control balance sheet →\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\n\n\u003ch2\u003eFrequently asked questions\u003c\/h2\u003e\n\n\u003ch3\u003eIs a finished auditor's report included?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The auditor's report must be prepared by the company's auditor after the actual audit.\u003c\/p\u003e\n\n\n\u003ch3\u003eShould the auditor sign the control balance sheet itself?\u003c\/h3\u003e\n\n\u003cp\u003eThe control balance sheet must be signed by the board of directors. The auditor provides their report separately.\u003c\/p\u003e\n\n\n\u003ch3\u003eWhat happens if the control balance sheet is changed after the auditor's review?\u003c\/h3\u003e\n\n\u003cp\u003eA significantly changed version should be submitted to the auditor again for assessment of whether a new or supplementary audit is needed before the document is used in the control balance sheet process.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan the template be used for the second general meeting?\u003c\/h3\u003e\n\n\u003cp\u003eYes. The control step can be selected in the workbook, and the capital test is then adjusted to the requirement for full registered share capital.\u003c\/p\u003e\n\n\n\u003cp style=\"font-size:.95em;color:#4b5563\"\u003e\u003cem\u003eThe template package is a practical documentation and calculation aid and does not replace individual legal, accounting, or audit advice. The board is responsible for the control balance sheet, and the auditor is responsible for their independent audit and report.\u003c\/em\u003e\u003c\/p\u003e\n\n\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":47973303189846,"sku":"07350139912402","price":49.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/kontrollbalansrakning-med-revisor-produktbild-2027.png?v=1791143632"},{"product_id":"mall-villkorat-aktieagartillskott-tillskottshandling","title":"Conditional shareholder contribution – Word\/PDF + English + guide","description":"\n\u003cdiv\u003e\n\n\u003cp\u003e\u003cstrong\u003eConditional shareholder contribution – complete contribution document for Swedish limited liability companies (aktiebolag)\u003c\/strong\u003e including Swedish and English Word\/PDF templates and detailed user guides. The package is designed for situations where an owner wishes to strengthen the company's equity while retaining a conditional possibility for future repayment.\u003c\/p\u003e\n\n\n\u003cdiv style=\"margin:20px 0;padding:16px 18px;border:1px solid #d9e2ec;border-radius:12px;background:#f8fafc\"\u003e\n\n\u003cp style=\"margin:0\"\u003e\u003cstrong\u003eLegally reviewed: October 5, 2026\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp style=\"margin:6px 0 0\"\u003eThe review covers the Swedish Companies Act's regulations regarding value transfers and profit distributions, current guidance from the Swedish Tax Agency, the Swedish Companies Registration Office (Bolagsverket), and the Swedish Accounting Standards Board, as well as relevant case law.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eIncluded in the package\u003c\/h2\u003e\n\n\u003ctable style=\"width:100%;border-collapse:collapse;margin:14px 0 24px\"\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish contribution document – Word\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eEditable template with conditions for future repayment.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish contribution document – PDF\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003ePrint-friendly version.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eConditional Shareholder Contribution – English\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eEnglish language version in Word + PDF, designed for Swedish law.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eStep-by-step guide in Word + PDF with a practical example.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px\"\u003e\u003cstrong\u003eEnglish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px\"\u003eEnglish guide in Word + PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\n\u003cdiv style=\"margin:24px 0;padding:18px;border:1px solid #e0c96d;border-radius:12px;background:#fff9dd\"\u003e\n\n\u003ch2 style=\"margin-top:0\"\u003eA conditional contribution is not the same as a loan\u003c\/h2\u003e\n\n\u003cp\u003eThe new template is explicitly designed so that the contribution strengthens the company's equity. \u003cstrong\u003eThe company does not undertake an unconditional repayment obligation through the contribution document itself.\u003c\/strong\u003e Instead, the repayment condition is directed at the shareholders and is based on their commitment to act and vote for repayment when legally permissible.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eWhy this structure is important\u003c\/h2\u003e\n\n\u003cp\u003eThe Swedish Tax Agency’s guidance states that the actual agreement is of great importance. If a repayment claim is directed at the company instead of the shareholders, the transfer may instead be characterized as debt. The template is therefore built to clearly distinguish the conditional shareholder contribution from a standard loan.\u003c\/p\u003e\n\n\n\u003ch2\u003eWhat the template covers\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003eThe company and the contributor,\u003c\/li\u003e\n\n\u003cli\u003eContribution amount, payment date, and method of payment,\u003c\/li\u003e\n\n\u003cli\u003eConditions for future repayment,\u003c\/li\u003e\n\n\u003cli\u003eRequirement for a legal general meeting resolution prior to repayment,\u003c\/li\u003e\n\n\u003cli\u003ePriority between multiple conditional shareholder contributions,\u003c\/li\u003e\n\n\u003cli\u003eAssignment of the repayment right,\u003c\/li\u003e\n\n\u003cli\u003eCompany confirmation of receipt,\u003c\/li\u003e\n\n\u003cli\u003eJoinder of other shareholders,\u003c\/li\u003e\n\n\u003cli\u003eBoard\/accounting reference,\u003c\/li\u003e\n\n\u003cli\u003eGoverning law, dispute resolution, and signatures.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eRepayment requires more than just company funds\u003c\/h2\u003e\n\n\u003cp\u003eRepayment of a conditional shareholder contribution is treated under civil law as a profit distribution\/value transfer. This means, among other things, that the company must have distributable funds, that the protection for restricted equity and the prudence rule must be satisfied, and that the general meeting must pass a valid resolution.\u003c\/p\u003e\n\n\u003cp\u003eConsequently, there is no automatic right to demand repayment on a specific date simply because the contribution was made.\u003c\/p\u003e\n\n\n\u003ch2\u003ePriority between multiple contributions\u003c\/h2\u003e\n\n\u003cp\u003eIf the company already has one or more conditional shareholder contributions, the order of priority needs to be documented. The template includes options for equal priority, subordinated priority, and other expressly agreed-upon arrangements.\u003c\/p\u003e\n\n\n\u003ch2\u003eAssignment of the repayment right\u003c\/h2\u003e\n\n\u003cp\u003eThe right to future repayment may need to be handled separately from the shares themselves, for example during a share sale. The template therefore includes a specific section on assignment and consent, as well as guidance on how changes in ownership should be documented.\u003c\/p\u003e\n\n\n\u003ch2\u003eAccounting and tax\u003c\/h2\u003e\n\n\u003cp\u003eThe regulations of the Swedish Accounting Standards Board state that received shareholder contributions are reported as unrestricted equity. For the contributor, the accounting and tax treatment may differ from an unconditional contribution. The Swedish Tax Agency, among other things, treats the right of repayment separately when calculating capital gains. For larger amounts, group relationships, or changes in ownership, accounting and tax advice should be sought.\u003c\/p\u003e\n\n\n\u003ch2\u003eInterest – important difference from a loan\u003c\/h2\u003e\n\n\u003cp\u003eThe standard template contains no ongoing interest before a future repayment resolution. The Swedish Tax Agency's guidance indicates that the company does not have a debt-like obligation toward the contributor before the general meeting has decided on repayment.\u003c\/p\u003e\n\n\n\u003ch2\u003eSwedish + English in the same package\u003c\/h2\u003e\n\n\u003cp\u003eThe English version is a \u003cstrong\u003elanguage version under Swedish law\u003c\/strong\u003e and is suitable for, for example, Swedish companies with international owners, board members, or English as their corporate language. It is not intended as a template according to British, American, or other foreign corporate law.\u003c\/p\u003e\n\n\n\u003ch2\u003eDetailed user guide included\u003c\/h2\u003e\n\n\u003cp\u003eThe guide explains the difference between a conditional contribution and a loan, how to fill out the template, why the condition is directed at the shareholders, how future repayment works, priority, interest, accounting, tax, changes in ownership, and common mistakes. A concrete example of partial future repayment is included.\u003c\/p\u003e\n\n\n\u003cp\u003e\u003ca href=\"\/en\/products\/mall-ovillkorat-aktieagartillskott-tillskottshandling\"\u003e\u003cstrong\u003eDoes the contribution not need to be repayable? See also the template for unconditional shareholder contributions →\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\n\n\u003ch2\u003eFile format and delivery\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e DOCX, PDF, and ZIP.\u003cbr\u003e\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e Swedish and English.\u003cbr\u003e\n\u003cstrong\u003eNumber of files:\u003c\/strong\u003e 8.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e Digital download. No physical product will be sent.\u003c\/p\u003e\n\n\n\u003ch2\u003eFrequently asked questions\u003c\/h2\u003e\n\n\u003ch3\u003eCan the company promise repayment on a specific date?\u003c\/h3\u003e\n\n\u003cp\u003eThis should not be done in a standard document for a conditional shareholder contribution. An unconditional maturity date and direct repayment obligation can change the structure into a loan\/debt.\u003c\/p\u003e\n\n\n\u003ch3\u003eMust other shareholders sign?\u003c\/h3\u003e\n\n\u003cp\u003eFor the repayment condition to have the intended effect, relevant shareholders should accept the condition. The template therefore includes a specific joinder section.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan the repayment right be sold separately from the shares?\u003c\/h3\u003e\n\n\u003cp\u003eYes, the Swedish Tax Agency's guidance assumes that the right to repayment can be assigned separately. The assignment and who the rightful holder is should be clearly documented.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan repayment be made as soon as the company makes a profit?\u003c\/h3\u003e\n\n\u003cp\u003eNot automatically. The corporate law requirements for distributable funds, capital protection, prudence, and a valid general meeting resolution must first be met.\u003c\/p\u003e\n\n\n\u003cp style=\"font-size:.95em;color:#4b5563\"\u003e\u003cem\u003eThe template package is a general documentation aid and does not replace individual legal, accounting, or tax advice. In the case of multiple owners, multiple contributions, group structures, capital deficits, or larger amounts, a qualified advisor should be consulted.\u003c\/em\u003e\u003c\/p\u003e\n\n\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":48071519666518,"sku":"7350139912549","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/villkorat-aktieagartillskott-produktbild-2027.png?v=1791161839"},{"product_id":"mall-ovillkorat-aktieagartillskott-tillskottshandling","title":"Unconditional shareholder contribution – Word\/PDF + English + guide","description":"\n\u003cdiv\u003e\n\n\u003cp\u003e\u003cstrong\u003eUnconditional shareholder contribution – complete contribution document for Swedish limited companies\u003c\/strong\u003e with Swedish and English Word\/PDF templates and detailed user guides. The package is designed for situations where a shareholder wishes to strengthen the company's equity permanently without creating a debt or retaining the right to future repayment.\u003c\/p\u003e\n\n\n\u003cdiv style=\"margin:20px 0;padding:16px 18px;border:1px solid #d9e2ec;border-radius:12px;background:#f8fafc\"\u003e\n\n\u003cp style=\"margin:0\"\u003e\u003cstrong\u003eLegally reviewed: October 5, 2026\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp style=\"margin:6px 0 0\"\u003eThe review includes current guidance from the Swedish Tax Agency (Skatteverket), the Accounting Standards Board's rules on shareholder contributions, and the Swedish Companies Registration Office's (Bolagsverket) information on registration and share capital.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eWhat is included in the package\u003c\/h2\u003e\n\n\u003ctable style=\"width:100%;border-collapse:collapse;margin:14px 0 24px\"\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish contribution document – Word\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eEditable template for an unconditional shareholder contribution.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish contribution document – PDF\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003ePrint-friendly version.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eUnconditional Shareholder Contribution – English\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eEnglish language version in Word + PDF, designed for Swedish law.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eStep-by-step guide in Word + PDF with a practical example.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px\"\u003e\u003cstrong\u003eEnglish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px\"\u003eEnglish guide in Word + PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\n\u003cdiv style=\"margin:24px 0;padding:18px;border:1px solid #e0c96d;border-radius:12px;background:#fff9dd\"\u003e\n\n\u003ch2 style=\"margin-top:0\"\u003eUnconditional means no right to repayment\u003c\/h2\u003e\n\n\u003cp\u003eAn unconditional shareholder contribution is provided \u003cstrong\u003ewithout any requirement for repayment\u003c\/strong\u003e. The contributor does not acquire a claim against the company, nor does the contribution document create interest or a due date. This is the key difference compared to a conditional shareholder contribution and a loan.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eWhen is this template suitable?\u003c\/h2\u003e\n\n\u003cp\u003eThe template is intended for Swedish limited companies where an existing shareholder wants to strengthen the company's financial position permanently, for example in cases of capital deficiency, financing of operations, or ahead of investments and credit assessments.\u003c\/p\u003e\n\n\n\u003ch2\u003eWhat the template covers\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003ethe company and the contributor,\u003c\/li\u003e\n\n\u003cli\u003econtribution amount and date,\u003c\/li\u003e\n\n\u003cli\u003emethod of payment or other form of contribution,\u003c\/li\u003e\n\n\u003cli\u003eexplicit waiver of any right to repayment,\u003c\/li\u003e\n\n\u003cli\u003econfirmation that no interest, amortization, or security is created,\u003c\/li\u003e\n\n\u003cli\u003eaccounting and documentation intent,\u003c\/li\u003e\n\n\u003cli\u003ethe company's acknowledgement,\u003c\/li\u003e\n\n\u003cli\u003eapplicable law, dispute resolution, and signatures.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eStrengthens equity – but does not automatically change share capital\u003c\/h2\u003e\n\n\u003cp\u003eThe Swedish Tax Agency describes unconditional shareholder contributions as pure capital injections without repayment obligations. The Accounting Standards Board states that received shareholder contributions are recognized as an increase in retained earnings. The contribution does not, however, automatically increase the company's registered share capital and does not in itself imply the issuance of new shares.\u003c\/p\u003e\n\n\n\u003ch2\u003eNo registration of the contribution itself with the Swedish Companies Registration Office\u003c\/h2\u003e\n\n\u003cp\u003eThe Swedish Companies Registration Office (Bolagsverket) does not register the shareholder contribution itself. If the company later wishes to transfer funds from unrestricted equity to share capital, a bonus issue, for example, may be a separate corporate law measure requiring its own decisions and registration requirements.\u003c\/p\u003e\n\n\n\u003ch2\u003eGeneral tax principle\u003c\/h2\u003e\n\n\u003cp\u003eThe Swedish Tax Agency states that an unconditional shareholder contribution is generally not taxable income for the recipient company. The contributor generally has no ongoing right of deduction, but the amount may as a rule be added to the acquisition cost of the shares.\u003c\/p\u003e\n\n\n\u003ch2\u003eAccounting\u003c\/h2\u003e\n\n\u003cp\u003eBFNAR 2025:2 states that a received shareholder contribution shall be recognized as an increase in the item \"retained earnings\" when the commitment is received. For companies providing shareholder contributions and applying the K2 framework, the rules state that the contribution increases the carrying amount of the shares when the commitment is made.\u003c\/p\u003e\n\n\n\u003ch2\u003eWaiver of claims and other forms of contributions\u003c\/h2\u003e\n\n\u003cp\u003eThe template can be adapted for cash contributions or the waiver\/conversion of a claim. In the event of a waiver of a claim, non-cash property, group relations, or other more complex transactions, specific valuation, accounting, and tax issues may arise, and separate advice may be needed.\u003c\/p\u003e\n\n\n\u003ch2\u003eIf only one of several shareholders provides a contribution\u003c\/h2\u003e\n\n\u003cp\u003eAn unconditional contribution may increase the value of all shares in the company. If the contribution is provided disproportionately by only one of several shareholders, shareholder agreements, ownership balances, and potential tax consequences should be reviewed before the document is used.\u003c\/p\u003e\n\n\n\u003ch2\u003eCapital deficiency and control balance sheet\u003c\/h2\u003e\n\n\u003cp\u003eAn unconditional shareholder contribution can strengthen the company's equity, but it does not replace the board's obligation to independently assess whether the rules regarding a control balance sheet have been triggered. If there is reason to assume a capital deficiency, that issue must be handled without delay.\u003c\/p\u003e\n\n\n\u003ch2\u003eSwedish + English in the same package\u003c\/h2\u003e\n\n\u003cp\u003eThe English version is a \u003cstrong\u003elanguage version under Swedish law\u003c\/strong\u003e and is suitable for Swedish companies with international owners, board members, or an English corporate language. It is not intended as a template according to British, American, or other foreign corporate law.\u003c\/p\u003e\n\n\n\u003ch2\u003eDetailed user guide included\u003c\/h2\u003e\n\n\u003cp\u003eThe guide explains the difference between unconditional contributions, conditional contributions, and loans, how to fill out the template, accounting, taxes, the Swedish Companies Registration Office, capital deficiency, waiver of claims, and common mistakes. A concrete example is included.\u003c\/p\u003e\n\n\n\u003cp\u003e\u003ca href=\"\/en\/products\/mall-villkorat-aktieagartillskott-tillskottshandling\"\u003e\u003cstrong\u003eDo you want to retain the possibility of future repayment? See the template for a conditional shareholder contribution →\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\n\n\u003ch2\u003eFile format and delivery\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e DOCX, PDF, and ZIP.\u003cbr\u003e\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e Swedish and English.\u003cbr\u003e\n\u003cstrong\u003eNumber of files:\u003c\/strong\u003e 8.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e digital download. No physical product will be sent.\u003c\/p\u003e\n\n\n\u003ch2\u003eCommon questions\u003c\/h2\u003e\n\n\u003ch3\u003eCan I get back an unconditional shareholder contribution?\u003c\/h3\u003e\n\n\u003cp\u003eNot as a repayment according to the contribution document. An unconditional contribution is provided without any right to repayment. Any potential future dividend or other value transfer is assessed separately according to the Companies Act.\u003c\/p\u003e\n\n\n\u003ch3\u003eDoes the contribution increase the company's registered share capital?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The contribution strengthens equity but does not in itself change the registered share capital or the number of shares.\u003c\/p\u003e\n\n\n\u003ch3\u003eMust the shareholder contribution be registered with the Swedish Companies Registration Office?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The Swedish Companies Registration Office explicitly states that the shareholder contribution itself is not registered.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan the contribution be provided by a shareholder waiving a claim?\u003c\/h3\u003e\n\n\u003cp\u003eYes, but accounting, valuation, and taxes can be more complex than with a cash contribution. Separate documentation and advice may therefore be appropriate.\u003c\/p\u003e\n\n\n\u003cp style=\"font-size:.95em;color:#4b5563\"\u003e\u003cem\u003eThe template package is a general documentation aid and does not replace individual legal, accounting, or tax advice.\u003c\/em\u003e\u003c\/p\u003e\n\n\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":48071766638934,"sku":"7350139912563","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/ovillkorat-aktieagartillskott-produktbild-2027.png?v=1791163291"},{"product_id":"faktura-mall-gratis-dokumentmall-word-pdf","title":"Invoice template company – Word\/PDF + English + guide","description":"\n\u003cdiv\u003e\n\n\u003cp\u003e\u003cstrong\u003eInvoice template for companies\u003c\/strong\u003e – a complete, free template package for Swedish companies wanting to create clear and professional customer invoices with the correct basic information. The package includes Swedish and English Word\/PDF templates as well as detailed user guides.\u003c\/p\u003e\n\n\n\u003cdiv style=\"margin:20px 0;padding:16px 18px;border:1px solid #d9e2ec;border-radius:12px;background:#f8fafc\"\u003e\n\n\u003cp style=\"margin:0\"\u003e\u003cstrong\u003eLegally and tax-reviewed: October 5, 2026\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp style=\"margin:6px 0 0\"\u003eThe review covers the invoice requirements of the Value Added Tax Act, accounting regulations, specific details for limited companies, as well as rules regarding payment terms and late payment interest.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eWhat's included in the package\u003c\/h2\u003e\n\n\u003ctable style=\"width:100%;border-collapse:collapse;margin:14px 0 24px\"\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish invoice template – Word\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eEditable, complete company invoice.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish invoice template – PDF\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003ePrint-friendly version.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eInvoice Template – English\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eEnglish language version in Word + PDF, designed for Swedish law.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eStep-by-step guide in Word + PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px\"\u003e\u003cstrong\u003eEnglish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px\"\u003eEnglish guidance in Word + PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\n\u003cdiv style=\"margin:24px 0;padding:18px;border:1px solid #e0c96d;border-radius:12px;background:#fff9dd\"\u003e\n\n\u003ch2 style=\"margin-top:0\"\u003eBuilt for a complete invoice\u003c\/h2\u003e\n\n\u003cp\u003eThe Value Added Tax Act specifies the information a complete invoice must contain. The new template therefore has dedicated fields for the invoice date, unique sequential number, VAT number, buyer and seller, delivery\/performance date, a concrete description of the goods or services, taxable base, discounts, tax rate, and tax amount.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eWhat the template contains\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003einvoice number, invoice date, and due date,\u003c\/li\u003e\n\n\u003cli\u003edelivery\/performance date,\u003c\/li\u003e\n\n\u003cli\u003ecurrency, customer reference, and PO\/purchase order,\u003c\/li\u003e\n\n\u003cli\u003eseller's company name, organization number, address, and VAT number,\u003c\/li\u003e\n\n\u003cli\u003ebuyer's full name, address, and VAT number when required,\u003c\/li\u003e\n\n\u003cli\u003equantity\/type of goods or scope\/type of service,\u003c\/li\u003e\n\n\u003cli\u003eunit price excluding VAT, discount, and taxable base,\u003c\/li\u003e\n\n\u003cli\u003eseparate fields for 25%, 12%, and 6% VAT,\u003c\/li\u003e\n\n\u003cli\u003eVAT amount and total amount payable,\u003c\/li\u003e\n\n\u003cli\u003eBankgiro\/Plusgiro, account, IBAN, and BIC\/SWIFT,\u003c\/li\u003e\n\n\u003cli\u003epayment terms and late payment interest,\u003c\/li\u003e\n\n\u003cli\u003especific VAT references and internal checklist.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eSpecific details for limited companies\u003c\/h2\u003e\n\n\u003cp\u003eA Swedish limited company's invoices must contain the registered company name, the municipality where the board of directors has its registered office, and the organization number. The new template therefore has separate fields for this information so it is not missed.\u003c\/p\u003e\n\n\n\u003ch2\u003eMultiple tax rates on the same invoice\u003c\/h2\u003e\n\n\u003cp\u003eIf different goods or services are subject to different tax rates, the taxable base must be reported per tax rate. The template contains separate summations for 25, 12, and 6 percent. The applicable tax rate depends on what is actually being sold.\u003c\/p\u003e\n\n\u003cp\u003eAs of April 1, 2026, for example, groceries are normally 6 percent, while restaurant services continue to be subject to 12 percent. Therefore, the correct VAT category should always be verified for the specific sale.\u003c\/p\u003e\n\n\n\u003ch2\u003eCompanies with low annual turnover\u003c\/h2\u003e\n\n\u003cp\u003eCompanies based in Sweden may, under certain conditions, be covered by the exemption from VAT liability when the annual turnover is no more than SEK 120,000 during the calendar year and has not exceeded the limit during any of the two preceding calendar years. When the exemption applies, VAT must not be charged on the covered transactions, and the invoice must contain information that the sale is exempt according to Chapter 18, Section 4 of the Value Added Tax Act.\u003c\/p\u003e\n\n\n\u003ch2\u003eReverse charge and special cases\u003c\/h2\u003e\n\n\u003cp\u003eThe template contains optional lines for, e.g., \u003cstrong\u003ereverse charge\u003c\/strong\u003e, \u003cstrong\u003eself-billing\u003c\/strong\u003e, and VAT-exempt sales. These texts should not be used as standard – only when the specific transaction is actually covered by that rule.\u003c\/p\u003e\n\n\n\u003ch2\u003ePayment terms and late payment interest\u003c\/h2\u003e\n\n\u003cp\u003eYou can specify both agreed payment terms and late payment interest. When the standard rule of the Interest Act applies, the late payment interest is calculated using the reference rate plus eight percentage points. When the interest begins to accrue depends, among other things, on how the due date was determined and what the parties have agreed upon.\u003c\/p\u003e\n\n\n\u003ch2\u003eAccounting and archiving\u003c\/h2\u003e\n\n\u003cp\u003eInvoices are normally accounting information. The Swedish Accounting Standards Board (Bokföringsnämnden) states that accounting information must be saved for seven years after the end of the calendar year in which the financial year ended. The guide also explains how customer invoices should be handled and saved in the company's accounting routines.\u003c\/p\u003e\n\n\n\u003ch2\u003eEnglish version under Swedish law\u003c\/h2\u003e\n\n\u003cp\u003eThe English invoice template is a \u003cstrong\u003elanguage version under Swedish law\u003c\/strong\u003e. It is suitable for Swedish companies that work with international customers or use English as a corporate or working language. It is not intended as a British, American, or other foreign tax invoice.\u003c\/p\u003e\n\n\n\u003ch2\u003eDetailed user guide included\u003c\/h2\u003e\n\n\u003cp\u003eThe guide covers complete and simplified invoices, mandatory information, limited company details, tax rates, low annual turnover, EU trade, reverse charge, payment terms, late payment interest, accounting, archiving, and common mistakes.\u003c\/p\u003e\n\n\n\u003cp\u003e\u003ca href=\"\/en\/products\/fakturamall-privatperson\"\u003e\u003cstrong\u003eAre you a private individual? See our invoice\/payment document for private individuals instead →\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\n\n\u003ch2\u003eFile format and delivery\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e DOCX, PDF, and ZIP.\u003cbr\u003e\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e Swedish and English.\u003cbr\u003e\n\u003cstrong\u003eNumber of files:\u003c\/strong\u003e 8.\u003cbr\u003e\n\u003cstrong\u003ePrice:\u003c\/strong\u003e free.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e digital download. No physical product is sent.\u003c\/p\u003e\n\n\n\u003ch2\u003eCommon questions\u003c\/h2\u003e\n\n\u003ch3\u003eWhat information must be included on a regular company invoice?\u003c\/h3\u003e\n\n\u003cp\u003eA complete invoice must, among other things, include the invoice date, a unique sequential number, the seller's VAT number, the names and addresses of the parties, a concrete description of the delivery, the taxable base, the applied tax rate, and the VAT amount. Special cases may require additional information.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan I use the same invoice number multiple times?\u003c\/h3\u003e\n\n\u003cp\u003eNo. A complete invoice must have a unique sequential number based on one or more series.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan the template be used if the company is exempt from VAT liability?\u003c\/h3\u003e\n\n\u003cp\u003eYes. In that case, remove the VAT amounts and use only the specific reference regarding the exemption when the conditions are actually met.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan I use the template for EU invoices?\u003c\/h3\u003e\n\n\u003cp\u003eIn principle, it can be used, but cross-border sales may require verification of the VAT number, country of taxation, and special references. The guide therefore notes that these situations should be checked separately.\u003c\/p\u003e\n\n\n\u003cp style=\"font-size:.95em;color:#4b5563\"\u003e\u003cem\u003eThe template package is a general invoicing aid and does not replace individual VAT, tax, or accounting advice. Special cases such as EU trade, construction services, profit margin taxation, and credit notes should always be checked against the Swedish Tax Agency's (Skatteverket) current rules.\u003c\/em\u003e\u003c\/p\u003e\n\n\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":48095593595222,"sku":"7350139912617","price":0.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/fakturamall-foretag-produktbild-2027.png?v=1791168189"},{"product_id":"korjournal-mall-gratis-word-excel-pdf","title":"Mileage log – Excel\/Word\/PDF + English + guide","description":"\u003cdiv\u003e\n\n\u003cp\u003e\u003cstrong\u003eVehicle Logbook – complete template package for Swedish tax and vehicle documentation\u003c\/strong\u003e including Swedish Excel, Word, and PDF templates, an English language version, and detailed user guides. The package is designed based on the information recommended by the Swedish Tax Agency (Skatteverket) for a vehicle logbook and is suitable for companies, employers, drivers, and private individuals who need to distinguish between business and private driving.\u003c\/p\u003e\n\n\n\u003cdiv style=\"margin:20px 0;padding:16px 18px;border:1px solid #d9e2ec;border-radius:12px;background:#f8fafc\"\u003e\n\n\u003cp style=\"margin:0\"\u003e\u003cstrong\u003eTax reviewed: October 6, 2026\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp style=\"margin:6px 0 0\"\u003eThe review covers the Swedish Tax Agency's current guidance on vehicle logbooks, company car benefits, business travel, and tax-free car allowances.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eIncluded in the package\u003c\/h2\u003e\n\n\u003ctable style=\"width:100%;border-collapse:collapse;margin:14px 0 24px\"\u003e\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish vehicle logbook – Excel\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eAutomatic trip length, business\/private, mileage allowance, control totals, and annual overview.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eSwedish vehicle logbook – Word + PDF\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003ePrint-friendly manual vehicle logbook.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003e\u003cstrong\u003eVehicle Logbook – English\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px;border-bottom:1px solid #e5e7eb\"\u003eEnglish Excel, Word, and PDF version compliant with Swedish tax rules.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:10px\"\u003e\u003cstrong\u003eSwedish + English user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"padding:10px\"\u003eStep-by-step guide in Word + PDF.\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\u003c\/table\u003e\n\n\n\u003cdiv style=\"margin:24px 0;padding:18px;border:1px solid #e0c96d;border-radius:12px;background:#fff9dd\"\u003e\n\n\u003ch2 style=\"margin-top:0\"\u003eDesigned according to the Swedish Tax Agency's recommended information\u003c\/h2\u003e\n\n\u003cp\u003eThe Swedish Tax Agency recommends, among other things, that a vehicle logbook should contain the odometer reading at the beginning and end of the year, registration number, current year, date and odometer reading at the start and end of each trip, kilometers driven, start and end address, business\/purpose, and which locations, companies, or contact persons were visited during business trips. Notes on the driver and refueling may also be relevant.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eNew automatic Excel model\u003c\/h2\u003e\n\n\u003cp\u003eThe Excel version is significantly more advanced than the previous template and includes:\u003c\/p\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eSTART\u003c\/strong\u003e – registration number, year, vehicle model, odometer reading, and vehicle category.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eVEHICLE LOGBOOK\u003c\/strong\u003e – 500 trip rows with automatic trip length calculation and breakdown between business and private.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eSUMMARY\u003c\/strong\u003e – business kilometers, private kilometers, miles (mil), calculated car allowance, and reconciliation against odometer readings.\u003c\/li\u003e\n\n\u003cli\u003efields for road\/bridge\/ferry tolls, parking, fuel\/charging, and notes,\u003c\/li\u003e\n\n\u003cli\u003etracking of private usage occasions and private mileage,\u003c\/li\u003e\n\n\u003cli\u003eindicator for 30,000 km of business driving.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eMinor private use of employer-provided car\u003c\/h2\u003e\n\n\u003cp\u003eFor private use of an employer-provided car to fall within the limit of \"minor extent,\" \u003cstrong\u003eboth\u003c\/strong\u003e of the following conditions must be met during the calendar year:\u003c\/p\u003e\n\n\u003cul\u003e\n\n\u003cli\u003ea maximum of 10 private usage occasions, and\u003c\/li\u003e\n\n\u003cli\u003ea maximum of 100 Swedish miles (1,000 km) of private driving.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003cp\u003eTravel between home and the regular place of work is generally counted as private travel. Therefore, the Excel template includes a separate field for private kilometers and a sequence number field for private usage occasions as a practical control tool.\u003c\/p\u003e\n\n\n\u003ch2\u003e3,000 Swedish miles (30,000 km) in business\u003c\/h2\u003e\n\n\u003cp\u003eIf an employee drives at least 3,000 Swedish miles (30,000 km) for business purposes during an income year with their company car, the employer may, under certain conditions, reduce the taxable benefit value by 25 percent. The vehicle logbook is an essential piece of documentation to prove the extent of business driving. The Excel template therefore displays a special indicator when 30,000 business kilometers are reached.\u003c\/p\u003e\n\n\n\u003ch2\u003eTax-free car allowance\u003c\/h2\u003e\n\n\u003cp\u003eFor the 2026 income year, the Swedish Tax Agency's flat rates are:\u003c\/p\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eprivate car:\u003c\/strong\u003e 25 SEK per mil (10 km),\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ecompany car not fully electric:\u003c\/strong\u003e 12 SEK per mil (10 km),\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003efully electric company car:\u003c\/strong\u003e 9.50 SEK per mil (10 km).\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003cp\u003eThe Excel template converts kilometers to \"mil\" and uses the selected vehicle category. The amounts are included as a control\/calculation aid and should be updated when the Swedish Tax Agency changes the flat rates.\u003c\/p\u003e\n\n\n\u003ch2\u003eParking, congestion tax, and other fees\u003c\/h2\u003e\n\n\u003cp\u003eParking is not automatically included in the standard mileage allowance. Road, bridge, and ferry tolls, as well as congestion taxes, may also have separate tax treatments. Therefore, the new logbook has specific columns for such costs instead of mixing them with the kilometer allowance.\u003c\/p\u003e\n\n\n\u003ch2\u003eFuel benefit\u003c\/h2\u003e\n\n\u003cp\u003eIf the employer pays for fuel for a company car, the vehicle logbook is particularly important for allocating private and business-related driving. If sufficient documentation is lacking, the tax consequences can be significantly worse. Therefore, the template also includes optional fields for refueling or charging.\u003c\/p\u003e\n\n\n\u003ch2\u003eWord and PDF for manual use\u003c\/h2\u003e\n\n\u003cp\u003eFor those who do not want to keep a logbook directly in Excel, a clean, print-friendly Word\/PDF version is included, featuring vehicle details, odometer readings, and trip rows. This can be used on paper and subsequently compiled in Excel.\u003c\/p\u003e\n\n\n\u003ch2\u003eSwedish + English\u003c\/h2\u003e\n\n\u003cp\u003eThe English version is an \u003cstrong\u003eEnglish-language version for use under Swedish tax rules\u003c\/strong\u003e. It is intended for Swedish companies and drivers who work in English and is not a foreign tax logbook.\u003c\/p\u003e\n\n\n\u003cp\u003e\u003ca href=\"\/en\/products\/vehicle-logbook-template-english\"\u003e\u003cstrong\u003eDo you need an English-first product page? See Vehicle Logbook Template →\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\n\n\u003ch2\u003eImportant to know\u003c\/h2\u003e\n\n\u003cp\u003eA vehicle logbook is a form of documentation and evidence. It does not automatically guarantee specific tax exemptions, deduction rights, or benefit treatments. The assessment is affected by, among other things, the actual purpose of the trip, the employee's regular place of work, the type of vehicle used, and who paid for fuel and other expenses.\u003c\/p\u003e\n\n\n\u003ch2\u003eFile formats and delivery\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e XLSX, DOCX, PDF, and ZIP.\u003cbr\u003e\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e Swedish and English.\u003cbr\u003e\n\u003cstrong\u003eNumber of files:\u003c\/strong\u003e 10.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e digital download. No physical product will be sent.\u003c\/p\u003e\n\n\n\u003ch2\u003eFrequently Asked Questions\u003c\/h2\u003e\n\n\u003ch3\u003eDoes a vehicle logbook have to be electronic?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The Swedish Tax Agency states that a vehicle logbook can be kept on paper, on a computer, or electronically. The important thing is that the documentation is sufficiently detailed and reliable.\u003c\/p\u003e\n\n\n\u003ch3\u003eIs it enough to just write down the number of kilometers?\u003c\/h3\u003e\n\n\u003cp\u003eNot as strong evidence. The Swedish Tax Agency recommends significantly more information, including date, odometer reading, addresses, purpose, and visited locations or companies for business trips.\u003c\/p\u003e\n\n\n\u003ch3\u003eIs travel between home and work considered a business trip?\u003c\/h3\u003e\n\n\u003cp\u003eNormally not. Travel between home and the regular place of work is counted as private travel.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan the Excel template calculate mileage allowance?\u003c\/h3\u003e\n\n\u003cp\u003eYes. It calculates a control amount based on business kilometers and the selected vehicle category using the included 2026 flat rates.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan I use the same template for a company car and a private car?\u003c\/h3\u003e\n\n\u003cp\u003eYes, but the tax assessment differs between a private car and a company car. Therefore, choose the correct vehicle category and use the guide to understand the difference.\u003c\/p\u003e\n\n\n\u003cp style=\"font-size:.95em;color:#4b5563\"\u003e\u003cem\u003eThe template package is a general documentation and calculation aid and does not replace individual tax, payroll, or accounting advice.\u003c\/em\u003e\u003c\/p\u003e\n\n\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":48168312078678,"sku":"7350139912716","price":29.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/korjournal-produktbild-2027.png?v=1791248033"},{"product_id":"mall-for-overlatelseavtal-enskild-firma-till-aktiebolag","title":"Transfer Agreement Template – Sole Proprietorship to Swedish Limited Company","description":"\u003cp\u003e\u003c\/p\u003e\n\n\u003ch3\u003e Product description: Transfer agreement for the transfer of business from a sole proprietorship to a limited company\u003c\/h3\u003e\n\n\u003cp\u003e Converting a sole proprietorship to a limited company involves several steps and legal considerations. In order to ensure that the transition takes place smoothly and in accordance with the applicable legislation, it is crucial to have a correct and detailed transfer agreement. Our transfer agreement document template is designed to meet all requirements and contains all the necessary components for a successful transfer.\u003c\/p\u003e\n\n\u003ch4\u003e Content of the template\u003c\/h4\u003e\n\n\u003cp\u003e \u003cstrong\u003e1. Details of the parties\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e Transferor (individual company): name, address, organization number.\u003c\/p\u003e\n\n\u003cp\u003e Acquirer (stock company): name, address, company number.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003e2. Background and purpose\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e Description of the transferor's business and the purpose of the transfer to a limited company.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003e3. Transfer of assets and liabilities\u003c\/strong\u003e\u003c\/p\u003e\n\n \u003cp\u003eDetailed list of assets such as inventory, stock, and intellectual property rights.\u003c\/p\u003e\n\n\u003cp\u003e Specification of assumed liabilities and how these are to be handled.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003e4. Purchase price and payment terms\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e Indication of purchase price (amount to be paid) and payment terms.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003e5. Warranties and insurances\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e The transferor's guarantees about the condition of the assets and any liabilities.\u003c\/p\u003e\n\n\u003cp\u003e Assurances that all information is correct and complete.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003e6. Personnel conditions\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e Management of existing staff and their transition to the new company.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003e7. Agreement and permission\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e Transfer of existing agreements and permits, and how counterparty approval should be handled.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003e8. Confidentiality and non-competition\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e Confidentiality clauses to protect trade secrets.\u003c\/p\u003e\n\n\u003cp\u003e Any non-competition restrictions that the transferor must comply with.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003e9. Dispute resolution\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e Methods for resolving any disputes that may arise.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003e10. Applicable Law\u003c\/strong\u003e\u003c\/p\u003e\n\n \u003cp\u003eInformation about which legislation applies to the agreement.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003e11. Signatory\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e Places for signatures of both parties and dates.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003eAppendices\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e List of assets and liabilities.\u003c\/p\u003e\n\n\u003cp\u003e Any promissory notes for assumed debts.\u003c\/p\u003e\n\n\u003ch3\u003e Important considerations when converting\u003c\/h3\u003e\n\n\u003cp\u003e \u003cstrong\u003eVAT and taxes\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e VAT must be reported up to the deregistration date for the individual company. If assets are transferred to a tax value, withdrawal taxation is avoided (Skatteverket).\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003eAccrual and expansion funds\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e To avoid withdrawal taxation, assets corresponding to the fund's value must be transferred. If the capital is not sufficient, additional funds must be added to the limited company (Verksamt.se).\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003eInterest distribution\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e Positive or negative interest distribution based on the capital base can be made at the last accounting of the business activity.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003eCommercial real estate and commercial residential rights\u003c\/strong\u003e\u003c\/p\u003e\n\n \u003cp\u003eThe transfer is reported in the capital income category, and the limited company takes over any voluntary VAT registration for the rental of premises.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003eTitle and registration\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e The limited company must apply for a deed for real estate at the Land Registry and register the company at the Swedish Companies Registration Office as well as report F-tax and VAT (the Owners).\u003c\/p\u003e\n\n\u003ch3\u003e Frequently asked questions (FAQ)\u003c\/h3\u003e\n\n\u003cp\u003e \u003cstrong\u003eWhat is the difference between a collection transfer and share transfer?\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e Debt transfer means that the business itself is transferred, including assets and liabilities, while share transfer means that the shares in a limited company are sold.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003eWhich tax rules apply in case of transfer?\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e When reorganizing, certain taxes can be avoided if assets are transferred at their tax value. Accrual and expansion funds can be transferred without being subject to taxation under certain conditions (Skatteverket).\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003eHow are existing contracts and personnel handled?\u003c\/strong\u003e\u003c\/p\u003e\n\n \u003cp\u003eExisting agreements are transferred to the limited company with the approval of the counterparties. Staff are offered continued employment on unchanged terms.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003eWhat happens if my equity is lower than the share capital in the new company?\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e If your equity capital is lower than the share capital, the difference must be covered by the addition of private funds to avoid taxation of prohibited loans.\u003c\/p\u003e\n\n\u003cp\u003e \u003cstrong\u003eWhen must the company be registered with the Swedish Companies Registration Office?\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003e The limited company must be formed and registered before the company form is changed. This ensures that the transition takes place in accordance with the requirements of the law and that the limited company can take over the assets and liabilities of the business.\u003c\/p\u003e\n\n\u003ch3\u003e Termination\u003c\/h3\u003e\n\n \u003cp\u003eThis document template for a transfer agreement between a sole proprietorship and a limited company is designed to provide a comprehensive and legally correct transfer of business. By following the template, you ensure that all important aspects are taken into account and that the transition takes place in accordance with Swedish legislation. The document can be downloaded immediately after purchase, giving you instant access to a professional template that can be customized to your specific needs.\u003c\/p\u003e\n\n\u003c!----\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":48179797623126,"sku":"7350139912853","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/overlatelseavtal-hero-2027.png?v=1791320923"},{"product_id":"aktiebok-mall-excel-komplett-med-forblad","title":"Share Register Template – Word\/Excel\/PDF","description":"\u003cdiv\u003e\n\u003ch2\u003eShare Register Template – Word, Excel and PDF\u003c\/h2\u003e\n\u003cp\u003eA structured share register template for Swedish limited companies that need a practical way to record shareholders, shareholdings and changes over time. The package is supplied in Word, Excel and PDF so you can choose the format that best fits your company's administration.\u003c\/p\u003e\n\n\u003ch3\u003eWhat is a share register?\u003c\/h3\u003e\n\u003cp\u003eA share register is the company's record of its shares and shareholders. Keeping the register accurate and up to date is an important part of corporate administration under Swedish company law. The template provides a clear structure for entering and maintaining the information needed for day-to-day share-register management.\u003c\/p\u003e\n\n\u003ch3\u003eWhat the template can record\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eshareholder name and identifying details,\u003c\/li\u003e\n\u003cli\u003enumber of shares and share numbers or ranges,\u003c\/li\u003e\n\u003cli\u003eownership changes and transfer dates,\u003c\/li\u003e\n\u003cli\u003eshare classes where applicable,\u003c\/li\u003e\n\u003cli\u003enotes relevant to the company's share administration.\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eThree useful formats\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eExcel (XLSX)\u003c\/strong\u003e is suitable for ongoing digital administration and sorting. \u003cstrong\u003eWord (DOCX)\u003c\/strong\u003e is convenient when you want a fully editable document. \u003cstrong\u003ePDF\u003c\/strong\u003e provides a print-ready version for archiving or manual completion.\u003c\/p\u003e\n\n\u003ch3\u003eDesigned for Swedish limited companies\u003c\/h3\u003e\n\u003cp\u003eThe template is intended as practical documentation support for companies governed by Swedish law. The company remains responsible for ensuring that the share register reflects the actual ownership structure and that updates are made when shares are issued, transferred or otherwise affected.\u003c\/p\u003e\n\n\u003ch3\u003eHow to use the template\u003c\/h3\u003e\n\u003col\u003e\n\u003cli\u003eEnter the company's basic details.\u003c\/li\u003e\n\u003cli\u003eRecord each shareholder and the shares held.\u003c\/li\u003e\n\u003cli\u003eUpdate the register whenever ownership changes.\u003c\/li\u003e\n\u003cli\u003eKeep supporting documentation for transfers and other changes together with the company's corporate records.\u003c\/li\u003e\n\u003c\/ol\u003e\n\n\u003ch3\u003eFormat and delivery\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eFormats:\u003c\/strong\u003e XLSX, DOCX and PDF.\u003cbr\u003e\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e English storefront version; the product itself is intended for Swedish company administration.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e digital download; no physical product is shipped.\u003c\/p\u003e\n\n\u003cp\u003e\u003cem\u003eThe template is a documentation aid. Company-specific circumstances, different share classes or complex ownership structures may require additional legal or corporate advice.\u003c\/em\u003e\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":48286829838678,"sku":"7350139913317","price":29.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/Aktiebok-Mall_1.png?v=1718547389"},{"product_id":"aktiebok-mall-engelska-share-register-pdf-excel-word","title":"Share Register Template (English) – PDF\/Excel\/Word","description":"\u003cdiv\u003e\n\u003ch2\u003eShare Register Template (English) – PDF\/Excel\/Word\u003c\/h2\u003e\n\u003cp\u003eThis English-language share register template is intended for Swedish limited companies that need to maintain shareholder and shareholding information in English. The package is supplied in Excel, Word and PDF and can be adapted to the company's ownership structure and administrative routines.\u003c\/p\u003e\n\n\u003ch3\u003eWhat the share register can record\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eshareholder names and identifying details,\u003c\/li\u003e\n\u003cli\u003eshare numbers or ranges,\u003c\/li\u003e\n\u003cli\u003enumber of shares held,\u003c\/li\u003e\n\u003cli\u003eshare classes where applicable,\u003c\/li\u003e\n\u003cli\u003edates and details of ownership changes,\u003c\/li\u003e\n\u003cli\u003enotes relevant to the company's share administration.\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eDesigned for Swedish company administration\u003c\/h3\u003e\n\u003cp\u003eThe template is an English-language tool for a Swedish corporate-law context. The company remains responsible for keeping its share register accurate, current and consistent with the actual ownership and the documentation supporting share issues and transfers.\u003c\/p\u003e\n\n\u003ch3\u003eMultiple formats\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eExcel (XLSX)\u003c\/strong\u003e is useful for ongoing digital administration. \u003cstrong\u003eWord (DOCX)\u003c\/strong\u003e provides a fully editable document format, while \u003cstrong\u003ePDF\u003c\/strong\u003e is suitable for printing and archiving.\u003c\/p\u003e\n\n\u003ch3\u003eHow to use it\u003c\/h3\u003e\n\u003col\u003e\n\u003cli\u003eEnter the company's details.\u003c\/li\u003e\n\u003cli\u003eRecord each shareholder and shareholding.\u003c\/li\u003e\n\u003cli\u003eUpdate the register whenever ownership changes.\u003c\/li\u003e\n\u003cli\u003eKeep relevant transfer and corporate documentation with the company's records.\u003c\/li\u003e\n\u003c\/ol\u003e\n\n\u003ch3\u003eFormat and delivery\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eFormats:\u003c\/strong\u003e XLSX, DOCX and PDF.\u003cbr\u003e\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e English.\u003cbr\u003e\n\u003cstrong\u003eLegal context:\u003c\/strong\u003e Swedish limited companies.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e digital download; no physical product is shipped.\u003c\/p\u003e\n\n\u003cp\u003e\u003cem\u003eComplex ownership structures, multiple share classes or special transfer restrictions may require additional documentation or professional advice.\u003c\/em\u003e\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":48288460865878,"sku":"7350139913324","price":29.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/AktiebokMall_Engelska_-ShareRegister_1.png?v=1718549184"},{"product_id":"arsredovisning-mall-aktiebolag-word-pdf","title":"Annual Report Template (K2) – Swedish Limited Company Word\/PDF","description":"\u003cdiv\u003e\n\u003ch2\u003eAnnual Report Template (K2) – Swedish Limited Company Word\/PDF\u003c\/h2\u003e\n\u003cp\u003eThis annual report template is intended for Swedish limited companies that prepare their annual report using the K2 framework. It provides a structured Word\/PDF basis for organising the report and documenting the information that needs to be reviewed before the annual report is finalised.\u003c\/p\u003e\n\n\u003ch3\u003eWhat the template helps structure\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003ecompany and financial-year details,\u003c\/li\u003e\n\u003cli\u003edirectors' report information,\u003c\/li\u003e\n\u003cli\u003eincome statement and balance sheet presentation,\u003c\/li\u003e\n\u003cli\u003enotes and supplementary disclosures,\u003c\/li\u003e\n\u003cli\u003eprofit or loss allocation information,\u003c\/li\u003e\n\u003cli\u003esignatures and completion details.\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eFor Swedish K2 reporting\u003c\/h3\u003e\n\u003cp\u003eThe template is designed for a Swedish legal and accounting context. The company must determine whether K2 is the correct framework and ensure that the figures, classifications, disclosures and accounting policies correspond to the company's actual accounts and current reporting requirements.\u003c\/p\u003e\n\n\u003ch3\u003eUse together with the bookkeeping\u003c\/h3\u003e\n\u003cp\u003eAn annual report cannot be completed correctly from a template alone. Reconcile the report against the bookkeeping, year-end closing, tax information and supporting documentation before approval and filing.\u003c\/p\u003e\n\n\u003ch3\u003eWord and PDF\u003c\/h3\u003e\n\u003cp\u003eThe Word version can be edited and adapted to the company. The PDF version provides a fixed reference and print-ready format.\u003c\/p\u003e\n\n\u003ch3\u003eFormat and delivery\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eFormats:\u003c\/strong\u003e Word (DOCX) and PDF.\u003cbr\u003e\n\u003cstrong\u003eLegal\/accounting context:\u003c\/strong\u003e Swedish limited company, K2.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e digital download; no physical product is shipped.\u003c\/p\u003e\n\n\u003cp\u003e\u003cem\u003eThe template is general reporting support and does not replace accounting, audit or legal advice. The company is responsible for applying the correct rules and filing a complete annual report.\u003c\/em\u003e\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":48289448788310,"sku":"7350139913331","price":49.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/ArsredovisningMall_2.png?v=1718573155"},{"product_id":"kallelse-till-arsstamma-mall-aktiebolag-word-pdf","title":"Notice of Annual General Meeting – Swedish Limited Company Word\/PDF","description":"\u003cdiv\u003e\n\u003ch2\u003eNotice of Annual General Meeting – Swedish Limited Company Word\/PDF\u003c\/h2\u003e\n\u003cp\u003eThis English storefront description covers a notice template for a Swedish limited company preparing its annual general meeting. The template is available in editable Word format and print-ready PDF and provides a structured basis for convening shareholders and presenting the meeting agenda.\u003c\/p\u003e\n\n\u003ch3\u003eWhat the notice template covers\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003ecompany details,\u003c\/li\u003e\n\u003cli\u003edate, time and place of the annual general meeting,\u003c\/li\u003e\n\u003cli\u003eshareholder information and participation details,\u003c\/li\u003e\n\u003cli\u003ea structured agenda for ordinary AGM matters,\u003c\/li\u003e\n\u003cli\u003espace for company-specific proposals and resolutions,\u003c\/li\u003e\n\u003cli\u003eissue date and responsible signatory.\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eCheck the company's specific requirements\u003c\/h3\u003e\n\u003cp\u003eThe final notice must comply with the Swedish Companies Act and the company's articles of association. Notice periods, method of notice, participation conditions and agenda requirements can depend on the company and the matters to be decided.\u003c\/p\u003e\n\n\u003ch3\u003eTypical AGM matters\u003c\/h3\u003e\n\u003cp\u003eDepending on the company, an annual general meeting may deal with adoption of the income statement and balance sheet, allocation of profit or loss, discharge from liability, election of board members and auditors, remuneration and other shareholder resolutions.\u003c\/p\u003e\n\n\u003ch3\u003eEasy to adapt\u003c\/h3\u003e\n\u003cp\u003eThe Word version can be edited to match the company's details and agenda. The PDF version is suitable for printing or use as a fixed reference copy.\u003c\/p\u003e\n\n\u003ch3\u003eFormat and delivery\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eFormats:\u003c\/strong\u003e Word (DOCX) and PDF.\u003cbr\u003e\n\u003cstrong\u003eLegal context:\u003c\/strong\u003e Swedish limited company.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e digital download; no physical product is shipped.\u003c\/p\u003e\n\n\u003cp\u003e\u003cem\u003eVerify the company's articles of association and the applicable rules before issuing the final notice.\u003c\/em\u003e\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":48289875689814,"sku":"7350139913348","price":49.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/KallelsetillarsstammaAktiebolag.png?v=1718587382"},{"product_id":"kallelse-till-arsstamma-mall-engelska-aktiebolag-notice-of-annual-general-meeting","title":"Notice of Annual General Meeting Template (English) – Swedish Limited Company","description":"\u003cdiv\u003e\n\u003ch2\u003eNotice of Annual General Meeting – English template for a Swedish limited company\u003c\/h2\u003e\n\u003cp\u003eThis English-language template helps a Swedish limited company prepare a clear and professional notice convening its annual general meeting. It is supplied in editable Word format and print-ready PDF and can be adapted to the company's articles of association, meeting arrangements and agenda.\u003c\/p\u003e\n\n\u003ch3\u003eWhat the template includes\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003ecompany and meeting details,\u003c\/li\u003e\n\u003cli\u003edate, time and place of the annual general meeting,\u003c\/li\u003e\n\u003cli\u003einformation for shareholders,\u003c\/li\u003e\n\u003cli\u003ea structured agenda covering the ordinary AGM matters,\u003c\/li\u003e\n\u003cli\u003espace for company-specific resolutions and additional agenda items,\u003c\/li\u003e\n\u003cli\u003esigning and issue information.\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003eWhy the notice matters\u003c\/h3\u003e\n\u003cp\u003eThe annual general meeting is a central part of the governance of a Swedish limited company. The notice should be issued in the manner and within the time limits that apply to the company. The company's articles of association and the Swedish Companies Act must therefore be checked before the final notice is sent.\u003c\/p\u003e\n\n\u003ch3\u003eAdapt the agenda to the company\u003c\/h3\u003e\n\u003cp\u003eThe template provides a practical starting structure, but the final agenda must reflect the matters that will actually be considered. Depending on the company, this can include adoption of the income statement and balance sheet, allocation of profit or loss, discharge from liability, board and auditor matters, remuneration and other shareholder resolutions.\u003c\/p\u003e\n\n\u003ch3\u003eEnglish language – Swedish legal context\u003c\/h3\u003e\n\u003cp\u003eThe template is written in English for Swedish companies with international shareholders, directors or advisers. It is a language version for use in a Swedish corporate-law context and is not a UK, US or other foreign-law AGM notice.\u003c\/p\u003e\n\n\u003ch3\u003eFormat and delivery\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eFormats:\u003c\/strong\u003e Word (DOCX) and PDF.\u003cbr\u003e\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e English.\u003cbr\u003e\n\u003cstrong\u003eLegal context:\u003c\/strong\u003e Swedish limited company.\u003cbr\u003e\n\u003cstrong\u003eDelivery:\u003c\/strong\u003e digital download; no physical product is shipped.\u003c\/p\u003e\n\n\u003cp\u003e\u003cem\u003eAlways verify the applicable notice period, method of notice, articles of association and meeting-specific requirements before sending the final notice.\u003c\/em\u003e\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":48289890369878,"sku":"7350139913355","price":49.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/KallelseTillArsstammaMall_Engelska_Aktiebolag-NoticeofAnnualGeneralMeeting.png?v=1718588257"},{"product_id":"control-balance-sheet-sweden-english","title":"Control Balance Sheet – Sweden (Swedish Limited Company) – English","description":"\u003cp\u003e \u003cstrong\u003eCreate a legally compliant control balance sheet in minutes and secure your company's capital under Chapter 25 of the Swedish Companies Act.\u003c\/strong\u003e\u003c\/p\u003e\n\n\n\u003ch2\u003e Why choose this template?\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\n\n \u003cstrong\u003eFully compliant\u003c\/strong\u003e – follows the wording and structure required by Swedish law.\u003c\/li\u003e\n\n\u003cli\u003e\n\n \u003cstrong\u003eBilingual headings\u003c\/strong\u003e – English text with Swedish legal references for clarity in audits and courts.\u003c\/li\u003e\n\n\u003cli\u003e\n\n \u003cstrong\u003eAuto-calculating formulas\u003c\/strong\u003e – totals and equity ratios update instantly.\u003c\/li\u003e\n\n\u003cli\u003e\n\n \u003cstrong\u003eFormats included:\u003c\/strong\u003e Excel (.xlsx) + Google Sheets compatible.\u003c\/li\u003e\n\n\u003cli\u003e\n\n \u003cstrong\u003eInstant download\u003c\/strong\u003e – start filling in numbers right after purchase.\u003c\/li\u003e\n\n\u003cli\u003e\n\n \u003cstrong\u003eCost-efficient\u003c\/strong\u003e – ​​avoid hiring a CPA for a basic first-stage KBR, price only SEK 49.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003e Key features\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e Separate sections for \u003cem\u003eAssets\u003c\/em\u003e , \u003cem\u003eEquity\u003c\/em\u003e , \u003cem\u003eLiabilities\u003c\/em\u003e .\u003c\/li\u003e\n\n\u003cli\u003e Automatic warning when equity \u0026lt; 50% of registered share capital.\u003c\/li\u003e\n\n   \u003cli\u003eBoard statement field: “Capital intact \/ NOT intact” (delete as appropriate).\u003c\/li\u003e\n\n\u003cli\u003e Guidance sheet with step-by-step instructions in English.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003e How it works\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003e Buy and download the Excel file.\u003c\/li\u003e\n\n\u003cli\u003e Enter fair-value figures for each asset and liability row.\u003c\/li\u003e\n\n\u003cli\u003e Formulas calculate totals and equity instantly.\u003c\/li\u003e\n\n\u003cli\u003e Print the sheet, sign with the board and archive for your records.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\n\u003ch2\u003e FAQ\u003c\/h2\u003e\n\n\u003cdetails\u003e\n\u003csummary\u003e When is a control balance sheet required?\u003c\/summary\u003e\n\u003cp\u003e When the board suspects that equity is below 50% of registered share capital (Chapter 25, §13).\u003c\/p\u003e\n\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003e Do I need a statutory auditor for stage 1?\u003c\/summary\u003e\n\u003cp\u003e No, Swedish law only requires auditor review if the first KBR shows impaired capital.\u003c\/p\u003e\n\n\u003c\/details\u003e\n\n\u003cblockquote\u003e\n\n\u003cp\u003e \u003cstrong\u003e“The built-in formulas saved us hours and ensured compliance.”\u003c\/strong\u003e - Verified buyer, May 2025\u003c\/p\u003e\n\n\n\u003c\/blockquote\u003e\n\n\n\u003cp\u003e \u003cem\u003eLast updated: 7 June 2025 • Mallbutiken.se • Legal templates reviewed by licensed CFOs\u003c\/em\u003e \u003c\/p\u003e\n\n\n\u003c!-- Structured data --\u003e\n\u003cscript type=\"application\/ld+json\"\u003e\n{\n  \"@context\":\"https:\/\/schema.org\",\n  \"@type\":\"Product\",\n  \"name\":\"Control Balance Sheet Template – Swedish AB\",\n  \"description\":\"Auto-calculating Excel template for preparing a Swedish control balance sheet (Kontrollbalansräkning). Instant download, bilingual headings, only 49 SEK.\",\n  \"sku\":\"KBR-ENG-49\",\n  \"brand\":{\"@type\":\"Organization\",\"name\":\"Mallbutiken\"},\n  \"offers\":{\n    \"@type\":\"Offer\",\n    \"url\":\"https:\/\/mallbutiken.se\/products\/control-balance-sheet-template\",\n    \"priceCurrency\":\"SEK\",\n    \"price\":\"49\",\n    \"availability\":\"https:\/\/schema.org\/InStock\"\n  },\n  \"aggregateRating\":{\n    \"@type\":\"AggregateRating\",\n    \"ratingValue\":\"5\",\n    \"reviewCount\":\"12\"\n  }\n}\n\u003c\/script\u003e\n","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":50570519478614,"sku":"07350139912391","price":49.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/control_balance_sheet_hero.webp?v=1749324283"},{"product_id":"likviditetsbudget-kassaflodesprognos-excel-2026-2027","title":"Likviditetsbudget \u0026 Kassaflödesprognos 2026\/2027 – Svenska + English | Excel, Word \u0026 PDF","description":"\u003cdiv class=\"mb-product\" lang=\"sv\"\u003e\n\u003cp\u003e\u003cstrong\u003ePlanera företagets pengar innan betalningarna förfaller.\u003c\/strong\u003e Med Mallbutikens likviditetsbudget får du en redigerbar \u003cstrong\u003e12-månaders kassaflödesprognos i Excel\u003c\/strong\u003e med budget, utfall, stresstest och dashboard. Paketet innehåller dessutom mallar och separata användarguider i Word och PDF på svenska och engelska. Anpassat för svenska småföretag, enskilda firmor, aktiebolag och föreningar.\u003c\/p\u003e\n\u003cnav aria-label=\"Om dokumentmallen\"\u003e\u003cstrong\u003eOm dokumentmallen:\u003c\/strong\u003e \u003ca href=\"#mb-ingaar\"\u003eDetta ingår\u003c\/a\u003e · \u003ca href=\"#mb-anvandning\"\u003eSå använder du mallen\u003c\/a\u003e · \u003ca href=\"#mb-fack\"\u003eViktigt att veta\u003c\/a\u003e · \u003ca href=\"#mb-fragor\"\u003eVanliga frågor\u003c\/a\u003e · \u003ca href=\"#mb-leverans\"\u003eFormat och leverans\u003c\/a\u003e\u003c\/nav\u003e\n\u003cdiv style=\"background:#e7f6ed;border-left:4px solid #29865a;padding:14px 18px;margin:18px 0;border-radius:6px\"\u003e\n\u003cstrong\u003eGranskad 7 oktober 2026.\u003c\/strong\u003e Mallens ekonomiska principer är kontrollerade mot svenska myndighetskällor. Verktyget använder inga hårdkodade skattesatser; faktiska betalningar och datum måste anpassas till den egna verksamheten.\u003c\/div\u003e\n\u003ch2 id=\"mb-ingaar\"\u003eDetta ingår i paketet\u003c\/h2\u003e\n\u003cp\u003eDu får \u003cstrong\u003e9 leveransfiler\u003c\/strong\u003e i en nedladdningsbar ZIP, med fem logiska dokument:\u003c\/p\u003e\n\u003ctable\u003e\n\u003cthead\u003e\u003ctr\u003e\n\u003cth\u003eDokument\u003c\/th\u003e\n\u003cth\u003eFormat\u003c\/th\u003e\n\u003cth\u003eInnehåll\u003c\/th\u003e\n\u003c\/tr\u003e\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eLikviditetsbudget \u0026amp; kassaflödesprognos – svenska\u003c\/td\u003e\n\u003ctd\u003eWord (DOCX) + PDF\u003c\/td\u003e\n\u003ctd\u003ePlaneringsunderlag, betalningsplan och månadsavstämning\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eCash Flow Budget \u0026amp; Rolling Forecast – English\u003c\/td\u003e\n\u003ctd\u003eWord (DOCX) + PDF\u003c\/td\u003e\n\u003ctd\u003eEngelsk referens- och arbetsversion anpassad till svenska företagsförhållanden\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eAnvändarguide – svenska\u003c\/td\u003e\n\u003ctd\u003eWord (DOCX) + PDF\u003c\/td\u003e\n\u003ctd\u003eDetaljerade instruktioner, exempel och vanliga fel\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eUser Guide – English\u003c\/td\u003e\n\u003ctd\u003eWord (DOCX) + PDF\u003c\/td\u003e\n\u003ctd\u003eEnglish step-by-step instructions\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e12-månaders likviditetsverktyg\u003c\/td\u003e\n\u003ctd\u003eExcel (XLSX)\u003c\/td\u003e\n\u003ctd\u003eBudget, utfall, stresstest, dashboard och källflik\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch2\u003eFunktioner i Excel – genomtänkt för verklig kassaplanering\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003e12 månadskolumner:\u003c\/strong\u003e valfri startmånad och startår, med automatiskt framräknade perioder.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAutomatisk kassakedja:\u003c\/strong\u003e utgående saldo blir nästa månads ingående saldo.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eBudget mot utfall:\u003c\/strong\u003e mata in planerade betalningar och jämför med faktiska bankrörelser.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eStresstest:\u003c\/strong\u003e justera antagen minskning av kundinbetalningar och ökning av leverantörsutbetalningar.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eLikviditetsvarningar:\u003c\/strong\u003e identifiera negativ kassa eller saldo under företagets egen reservgräns.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eDashboard:\u003c\/strong\u003e nyckeltal, prognos, stressat kassasaldo och månadstrend.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eSeparata kassaflödesposter:\u003c\/strong\u003e bland annat kunder, leverantörer, nettolön, arbetsgivaravgifter, moms, preliminärskatt, lån, amortering och investeringar.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 id=\"mb-anvandning\"\u003eSå använder du likviditetsbudgeten\u003c\/h2\u003e\n\u003col\u003e\n\u003cli\u003eAnge företagets startmånad, ingående disponibla medel och egen reservgräns i \u003cstrong\u003eStart_Inputs\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli\u003eFyll i förväntade in- och utbetalningar \u003cstrong\u003eden månad då pengarna faktiskt byter konto\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli\u003eLäs automatiskt beräknad månadsbalans i \u003cstrong\u003eBudget_12m\u003c\/strong\u003e och dashboard.\u003c\/li\u003e\n\u003cli\u003eTesta försenade\/lägre kundbetalningar och ökade utgifter i \u003cstrong\u003eStress_Scenario\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli\u003eEfter varje månad registrerar du betalningsutfall och följer upp avvikelser i \u003cstrong\u003eUtfall_Actual\u003c\/strong\u003e.\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003cdiv style=\"background:#fff4d5;padding:14px 18px;border-left:4px solid #d1a432;border-radius:6px\"\u003e\n\u003cstrong\u003eExempel:\u003c\/strong\u003e En faktura kan påverka företagets bokförda intäkter i januari men betalas av kunden i mars. I likviditetsbudgeten ska betalningen därför registreras i mars. Ett företag kan visa vinst samtidigt som pengar saknas till löner och leverantörer.\u003c\/div\u003e\n\u003ch2 id=\"mb-fack\"\u003eViktigt om moms, skatt och redovisning\u003c\/h2\u003e\n\u003cp\u003eEn \u003cstrong\u003elikviditetsbudget\u003c\/strong\u003e visar förväntade in- och utbetalningar och skiljer sig från en \u003cstrong\u003eresultatbudget\u003c\/strong\u003e, som bygger på intäkter och kostnader. Budgetera kund- och leverantörsbetalningar inklusive moms när det motsvarar det verkliga betalningsbeloppet, och budgetera betalningar till\/från Skatteverket på respektive faktiska datum. Undvik dubbelräkning. Nya lån och amorteringar påverkar bankkassan men inte företagets försäljning.\u003c\/p\u003e\n\u003cp\u003eDetta är ett generellt planeringsverktyg, inte en bokföringsprodukt, inkomstdeklaration, momsdeklaration eller individuellt ekonomiskt råd. Redovisningskonsult eller annan specialist bör anlitas vid komplex beskattning, koncernfinansiering, återkommande likviditetsbrist eller risk för obestånd.\u003c\/p\u003e\n\u003ch2\u003eFör vilka verksamheter passar produkten?\u003c\/h2\u003e\n\u003cp\u003eFöretag i uppstart, konsultföretag, e-handel, bygg- och tjänsteföretag, verksamheter med säsongsvariation, ideella föreningar och den som behöver en dokumenterad kassaflödesplan för intern uppföljning, bankdialog eller investeringsbeslut.\u003c\/p\u003e\n\u003ch2 id=\"mb-fragor\"\u003eVanliga frågor och svar\u003c\/h2\u003e\n\u003ch3\u003eÄr detta samma sak som en resultatbudget?\u003c\/h3\u003e\n\u003cp\u003eNej. Resultatbudgeten fokuserar på intäkter och kostnader; likviditetsbudgeten fokuserar på när pengar betalas.\u003c\/p\u003e\n\u003ch3\u003eKan jag välja en annan startmånad?\u003c\/h3\u003e\n\u003cp\u003eJa. Ange startår och startmånad så flyttas Excelmodellens 12 månader.\u003c\/p\u003e\n\u003ch3\u003eFår jag både budget och faktiskt utfall?\u003c\/h3\u003e\n\u003cp\u003eJa. Det finns separata blad för budget och utfall samt en dashboard som jämför kassasaldon.\u003c\/p\u003e\n\u003ch3\u003eHar mallen svenska skatte- och momssatser förprogrammerade?\u003c\/h3\u003e\n\u003cp\u003eNej. Skattesatser och betalningsperioder varierar. Du anger företagets egna betalningsbelopp och datum.\u003c\/p\u003e\n\u003ch3\u003eKan mallen ersätta bokföring och årsredovisning?\u003c\/h3\u003e\n\u003cp\u003eNej. Det är ett planerings- och uppföljningsverktyg, inte ett bokföringssystem eller ett formellt redovisningsunderlag.\u003c\/p\u003e\n\u003ch3\u003eÄr den engelska versionen avsedd för svensk rätt?\u003c\/h3\u003e\n\u003cp\u003eJa. Engelskan är en arbetsöversättning för användning i verksamhet med svenska företagsförhållanden, inte en mall för utländsk skattelagstiftning.\u003c\/p\u003e\n\u003ch2 id=\"mb-leverans\"\u003eFormat, leverans och källor\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e Word (DOCX), PDF och Excel (XLSX). \u003cstrong\u003eSpråk:\u003c\/strong\u003e Svenska + English. \u003cstrong\u003eLeverans:\u003c\/strong\u003e nedladdningsbar ZIP via butikens digitala filleverans när filen kopplats till produkten. Dokumentversion 1.0, granskad 2026-10-07.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eMyndighetskällor:\u003c\/strong\u003e \u003ca href=\"https:\/\/verksamt.se\/starta-foretag\/gor-en-budget\/likviditetsbudget\"\u003eVerksamt.se – Likviditetsbudget\u003c\/a\u003e och \u003ca href=\"https:\/\/verksamt.se\/starta-foretag\/gor-en-budget\"\u003eVerksamt.se – Gör en budget\u003c\/a\u003e.\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55626438017366,"sku":"LIKVIDITET-12M-2026-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/01_likviditetsbudget_2026_2027_hero.png?v=1791335647"},{"product_id":"lagerinventering-lagervardering-excel-2026-2027","title":"Lagerinventering \u0026 Lagervärdering 2026\/2027 – Svenska + English | Excel, Word \u0026 PDF","description":"\u003csection class=\"mb-product\" lang=\"sv\"\u003e\n\u003cp\u003e\u003cstrong\u003eInventera företagets varulager, dokumentera avvikelser och förbered värderingen inför bokslut.\u003c\/strong\u003e Mallbutikens \u003cstrong\u003elagerinventering \u0026amp; lagervärdering 2026\/2027\u003c\/strong\u003e är ett komplett arbets- och dokumentpaket för svenska företag. Du får ett omfattande Excelverktyg med \u003cstrong\u003e500 artikelrader\u003c\/strong\u003e, automatiska kvantitetsdifferenser, anskaffningsvärden, stöd för bedömning enligt lägsta värdets princip (LVP), avvikelselista och dashboard. Dessutom ingår professionella \u003cstrong\u003einventeringsprotokoll, underskriftsförsäkran och användarguider\u003c\/strong\u003e i Word\/PDF på svenska och engelska.\u003c\/p\u003e\n\u003cdiv style=\"padding:16px;background:#eaf3f6;border-left:4px solid #2c5d7c;border-radius:6px;margin:18px 0\"\u003e\n\u003cstrong\u003eDetta ingår:\u003c\/strong\u003e 4 Word-dokument, 4 PDF-versioner och 1 Excel-arbetsbok – totalt 9 nedladdningsbara filer. \u003cstrong\u003eGranskad 7 oktober 2026.\u003c\/strong\u003e Anpassa alltid till företagets faktiska lager, redovisningsregelverk, prisunderlag och balansdag.\u003c\/div\u003e\n\u003cnav aria-label=\"Produktens innehåll\"\u003e\u003ca href=\"#mb-innehall\"\u003ePaketet\u003c\/a\u003e · \u003ca href=\"#mb-excel\"\u003eExcel\u003c\/a\u003e · \u003ca href=\"#mb-juridik\"\u003eRegler\u003c\/a\u003e · \u003ca href=\"#mb-gora\"\u003eArbetsgång\u003c\/a\u003e · \u003ca href=\"#mb-fragor\"\u003eFAQ\u003c\/a\u003e\u003c\/nav\u003e\n\u003ch2 id=\"mb-innehall\"\u003eEtt komplett mallpaket för lagerinventering\u003c\/h2\u003e\n\u003cp\u003ePaketet kombinerar fysisk inventering med strukturerad värderingsdokumentation. Det är särskilt praktiskt för e-handelsföretag, grossister, detaljhandel, tillverkande företag, verkstäder och andra mindre eller medelstora verksamheter som har varulager som tillgång i redovisningen.\u003c\/p\u003e\n\u003ctable\u003e\n\u003cthead\u003e\u003ctr\u003e\n\u003cth\u003eDokument\u003c\/th\u003e\n\u003cth\u003eFormat\u003c\/th\u003e\n\u003cth\u003eSyfte\u003c\/th\u003e\n\u003c\/tr\u003e\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eLagerinventering \u0026amp; lagervärdering – svenska\u003c\/td\u003e\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\u003ctd\u003eInventeringsprotokoll, avgränsning, räknerader, lagervärde, kontrollpunkter och försäkran\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eInventory Count \u0026amp; Valuation – English\u003c\/td\u003e\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\u003ctd\u003eEngelsk arbets- och referensversion under svenska redovisningsförutsättningar\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eAnvändarguide – svenska\u003c\/td\u003e\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\u003ctd\u003eArbetsgång, värderingsmetoder, exempel, kontrollpunkter och vanliga fel\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eUser Guide – English\u003c\/td\u003e\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\u003ctd\u003eEngelska förklaringar och praktiska steg\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eLagerinventeringsregister\u003c\/td\u003e\n\u003ctd\u003eXLSX\u003c\/td\u003e\n\u003ctd\u003e500 artikelrader, automatiska beräkningar, avvikelser, 97 %-illustration och dashboard\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003ch2 id=\"mb-excel\"\u003eExcelmall för inventering, lagervärde och inkurans\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eExcelarket är huvudverktyget.\u003c\/strong\u003e Det innehåller separata blad för inställningar, inventeringslista, avvikelser, preliminär värdering, 97-procentsjämförelse, instruktioner och källor. Du registrerar företagets egna varor och lagerplatser, medan formler sammanställer resultatet.\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003e500 rader för lagerposter\u003c\/strong\u003e med artikelnummer\/SKU, benämning, kategori, lagerplats och räkneunderlag.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eBokfört antal mot fysiskt räknat antal\u003c\/strong\u003e med automatisk differens för varje artikel.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAnskaffningsvärde\u003c\/strong\u003e utifrån räknad mängd och angivet anskaffningspris per enhet.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eNettoförsäljningsvärde (NRV)\u003c\/strong\u003e som separat, manuellt underbyggt belopp per enhet.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003ePreliminärt värde enligt lägsta värdets princip\u003c\/strong\u003e och beräknad nedskrivning där jämförelseunderlag finns.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eVärderingskontroll\u003c\/strong\u003e som synliggör varor som fortfarande behöver granskas. Ett tomt NRV-fält betyder inte att prövningen är färdig.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAvvikelselogg\u003c\/strong\u003e för brister, skadat lager, överskott, saknade varor, ansvarig, korrigering och verifikationsreferens.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eDashboard\u003c\/strong\u003e för antal poster, differenser, anskaffningsvärde, bedömd nedskrivning och pågående ärenden.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eSeparat 97 %-jämförelse\u003c\/strong\u003e med tydliga begränsningar; inga automatiska skatteställningstaganden.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 id=\"mb-juridik\"\u003eLagkrav och redovisning – viktiga skillnader\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eInventeringslagen (1955:257)\u003c\/strong\u003e innehåller bestämmelser om inventering av varulager för inkomstbeskattningen. Den som omfattas ska dokumentera lagerposter och deras värden, och en försäkran ska tecknas \u003cstrong\u003epå heder och samvete\u003c\/strong\u003e om att inga lagertillgångar utelämnats. Inventeringslistan behöver också stämmas av mot balansdagen, särskilt om den fysiska räkningen gjordes tidigare.\u003c\/p\u003e\n\u003cp\u003eEnligt \u003cstrong\u003eårsredovisningslagen 4 kap. 9 §\u003c\/strong\u003e ska omsättningstillgångar som utgångspunkt värderas enligt lägsta värdets princip: det lägre av anskaffningsvärdet och nettoförsäljningsvärdet. \u003cstrong\u003eBFN:s K2-regelverk, kapitel 12\u003c\/strong\u003e utvecklar principen för de mindre företag som tillämpar K2. Anskaffningsvärde för likartat lager kan under angivna förutsättningar beräknas enligt exempelvis först-in-först-ut eller vägda genomsnittspriser, men \u003cstrong\u003edenna mall räknar inte automatiskt ut sådana inköpspartier\u003c\/strong\u003e. Företagets valda metod måste vara korrekt och konsekvent.\u003c\/p\u003e\n\u003cp\u003eVid inkurans kan exempelvis skadade, föråldrade eller svårsålda varor ha lägre nettoförsäljningsvärde. Det ska inte ersättas av godtyckliga procentsatser. Den så kallade \u003cstrong\u003e97-procentsregeln\u003c\/strong\u003e är ett särskilt alternativ med villkor och undantag; den får inte automatiskt kombineras med nedskrivning per post. Kalkylbladet ger därför endast ett illustrativt jämförelsetal och kräver separat kontroll av regelverk och tillämplighet.\u003c\/p\u003e\n\u003cp\u003eÄven K1 och K3 samt särskilda varuslag kan kräva annan eller mer detaljerad bedömning. Den här mallen är \u003cstrong\u003einte ett bokföringssystem, en revisionsberättelse eller en automatiskt juridiskt verifierad lagervärdering\u003c\/strong\u003e. Ägandeförhållanden, balansdagstransaktioner och kostnadsunderlag måste granskas av användaren eller sakkunnig.\u003c\/p\u003e\n\u003ch2 id=\"mb-gora\"\u003eSå använder du dokumentpaketet\u003c\/h2\u003e\n\u003col\u003e\n\u003cli\u003e\n\u003cstrong\u003eBestäm omfattningen.\u003c\/strong\u003e Ange företag, organisationsnummer, balansdag, lagerplatser, lageransvarig och tillämpligt regelverk.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eRäkna alla relevanta lagerposter.\u003c\/strong\u003e Fyll i varje artikel separat och anteckna lagerplats samt faktisk räknad mängd.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eJämför med bokfört antal.\u003c\/strong\u003e Utred större skillnader, returer och in-\/utleveranser runt balansdagen.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eRegistrera anskaffningsvärde.\u003c\/strong\u003e Använd dokumenterade per-enhetsbelopp, med rätt hantering av avdragsgill moms och tillkommande kostnader.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003ePröva nettoförsäljningsvärde och inkurans.\u003c\/strong\u003e Dokumentera underlag för skadade, svårsålda eller övertaliga varor.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eGranska huvudregel och eventuell alternativ regel.\u003c\/strong\u003e Gör inte metodval enbart från kalkylens automatiska summeringar.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eStäm av, signera och arkivera.\u003c\/strong\u003e Spara Excel-rapporten, stödunderlag, eventuella verifikationer och den undertecknade inventeringsförsäkran.\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003ch2\u003ePraktiskt exempel på lagervärdering\u003c\/h2\u003e\n\u003cp\u003eEtt företag räknar 40 enheter av en vara. Underbyggt anskaffningsvärde är 125 kr per enhet, men nettoförsäljningsvärdet bedöms till 110 kr per enhet. Under antagandet att lägsta värdets princip ska tillämpas blir det preliminära lagervärdet \u003cstrong\u003e40 × 110 = 4 400 kr\u003c\/strong\u003e i stället för 5 000 kr. Differensen på 600 kr är en indikation på nedskrivningsbehov, som ska styrkas och bokföras korrekt.\u003c\/p\u003e\n\u003ch2 id=\"mb-fragor\"\u003eVanliga frågor om lagerinventering och inventeringslista\u003c\/h2\u003e\n\u003ch3\u003eMåste ett företag inventera lagret varje år?\u003c\/h3\u003e\n\u003cp\u003eInventeringslagen ställer krav för bokföringsskyldiga skattskyldiga som omfattas av bestämmelserna. Se också Skatteverkets vägledning och eventuella undantag.\u003c\/p\u003e\n\u003ch3\u003eÄr den här lagerlistan färdig att lämna direkt till revisorn?\u003c\/h3\u003e\n\u003cp\u003eDu kan använda mallen som arbetsunderlag, men poster, underlag, metod och underskrifter måste fyllas i, kontrolleras och vid behov kompletteras enligt verksamhetens krav.\u003c\/p\u003e\n\u003ch3\u003eKan jag hantera både anskaffningsvärde och inkurans?\u003c\/h3\u003e\n\u003cp\u003eJa. Excel har separata kolumner för anskaffningsvärde och nettoförsäljningsvärde. Slutlig värdering kräver dock dokumenterat underlag och korrekt metodval.\u003c\/p\u003e\n\u003ch3\u003eÄr 97-procentsregeln inbyggd?\u003c\/h3\u003e\n\u003cp\u003eJa, som en \u003cstrong\u003eseparat illustration\u003c\/strong\u003e. Kalkylen avgör inte automatiskt om företagets lager får värderas enligt den regeln.\u003c\/p\u003e\n\u003ch3\u003eRäknar Excel ut FIFO automatiskt?\u003c\/h3\u003e\n\u003cp\u003eNej. Per-enhetskostnaden matas in från företagets dokumenterade inköps- och värderingsunderlag. FIFO eller annan tillåten anskaffningsvärdemetod måste beräknas och underbyggas utanför arket när det behövs.\u003c\/p\u003e\n\u003ch3\u003eGår det att använda mallen på engelska?\u003c\/h3\u003e\n\u003cp\u003eJa. Dokument och guider finns även på engelska. För den formella svenska inventeringsförsäkran bör den svenska versionens lydelse användas.\u003c\/p\u003e\n\u003ch3\u003eVad får jag efter köp?\u003c\/h3\u003e\n\u003cp\u003eNär ZIP-filen har kopplats till produktens digitala leverans får du ett paket med 9 filer: svenska och engelska Word-\/PDF-versioner samt en tvåspråkig Excelarbetsbok.\u003c\/p\u003e\n\u003ch2\u003eKällor och aktualitet\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eGranskad 2026-10-07.\u003c\/strong\u003e Dokumentet bygger på bland annat \u003ca href=\"https:\/\/data.riksdagen.se\/dokument\/sfs-1955-257.html\"\u003elag (1955:257) om inventering av varulager\u003c\/a\u003e, \u003ca href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/324704.html\"\u003eSkatteverkets vägledning om varulager\u003c\/a\u003e och tillämpliga \u003ca href=\"https:\/\/www.bfn.se\/redovisningsregler\/vagledningar\/arsredovisning-i-mindre-foretag-k2\/\"\u003eK2-regler från Bokföringsnämnden\u003c\/a\u003e. Dokumentversion 1.0. Anpassa alltid efter företagets faktiska förhållanden.\u003c\/p\u003e\n\u003csection class=\"mb-related-guides\"\u003e\u003ch2\u003eRelaterade ekonomimallar\u003c\/h2\u003e\n\u003cp\u003eArbetar du också med företagets betalningsberedskap? Komplettera med \u003ca href=\"\/en\/products\/likviditetsbudget-kassaflodesprognos-excel-2026-2027\"\u003eLikviditetsbudget \u0026amp; kassaflödesprognos 2026\/2027\u003c\/a\u003e. Utforska fler verktyg i \u003ca href=\"\/en\/collections\/ekonomi-redovisning-mallar-i-excel-word-och-pdf\"\u003eEkonomi \u0026amp; Redovisning – Mallar\u003c\/a\u003e. Värdering av varulager och kassaflödesprognos är olika arbetsmoment, men kan användas tillsammans inför bokslut och ekonomisk planering.\u003c\/p\u003e\u003c\/section\u003e\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55626463150422,"sku":"LAGERINVENTERING-LVP-2026-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/01_lagerinventering_2026-2027_hero.png?v=1791336364"},{"product_id":"projektbudget-kostnadsuppfoljning-excel-2026-2027","title":"Projektbudget \u0026 Kostnadsuppföljning 2026\/2027 – Svenska + English | Excel, Word \u0026 PDF","description":"\u003cdiv class=\"mb-product\" lang=\"sv\"\u003e\n\u003cp\u003e\u003cstrong\u003eHåll projektets ekonomi under kontroll – från första budgetbeslut till slutprognos.\u003c\/strong\u003e Projektbudget \u0026amp; Kostnadsuppföljning 2026\/2027 är ett professionellt paket med \u003cstrong\u003eExcelverktyg, redigerbara Word-mallar och PDF-versioner på svenska och engelska\u003c\/strong\u003e. Verktyget lämpar sig för konsultuppdrag, bygg- och anläggningsprojekt, interna utvecklingsprojekt, organisationer och föreningar som vill följa budget, faktiska kostnader, ändringar och återstående prognos.\u003c\/p\u003e\n\u003cnav aria-label=\"Produktinnehåll\"\u003e\u003cstrong\u003ePå sidan:\u003c\/strong\u003e \u003ca href=\"#mb-include\"\u003eDetta ingår\u003c\/a\u003e · \u003ca href=\"#mb-excel\"\u003eExcel-funktioner\u003c\/a\u003e · \u003ca href=\"#mb-how\"\u003eAnvändning\u003c\/a\u003e · \u003ca href=\"#mb-legal\"\u003eViktigt\u003c\/a\u003e · \u003ca href=\"#mb-faq\"\u003eFAQ\u003c\/a\u003e\u003c\/nav\u003e\n\u003cp\u003e\u003cstrong\u003eGranskad 7 oktober 2026.\u003c\/strong\u003e Dokumenten använder tydlig separat hantering av projektbudget och formell bokföring. BKK:s eller andra avtalsvillkor återges inte, och mallen ersätter inte en skatte- eller redovisningsrättslig bedömning.\u003c\/p\u003e\n\u003ch2 id=\"mb-include\"\u003eVad ingår i projektbudget-paketet?\u003c\/h2\u003e\n\u003cp\u003eDu får sammanlagt \u003cstrong\u003e9 filer\u003c\/strong\u003e i en ZIP med fem logiska dokument:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eProjektbudget \u0026amp; kostnadsuppföljning – svenska\u003c\/strong\u003e i Word (DOCX) och PDF: projektuppgifter, budgetbeslut, kostnadstabell, risker, ändringar, milstolpar och signaturfält.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eProject Budget \u0026amp; Cost Control – English\u003c\/strong\u003e i Word (DOCX) och PDF: engelskspråkig arbetsversion för svenska företagsförhållanden.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eSvensk användarguide\u003c\/strong\u003e i Word och PDF med steg-för-steg-metodik och beräkningsexempel.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eEnglish User Guide\u003c\/strong\u003e i Word och PDF med separata instruktioner.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eProjektbudget \u0026amp; kostnadsuppföljning i Excel\u003c\/strong\u003e (.xlsx) med dashboard, 500 kostnadsrader, 700 transaktioner, 300 budgetändringar och 200 milstolpar.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 id=\"mb-excel\"\u003eDet här kan du göra i Excel\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eBeräkna en basbudget automatiskt:\u003c\/strong\u003e budgeterat antal × á-pris per aktivitet\/kostnadspost.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eHantera ändringar med beslutsstatus:\u003c\/strong\u003e endast ändringar märkta ”Godkänd \/ Approved” läggs automatiskt till den reviderade budgeten.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFölj faktiskt kostnadsutfall:\u003c\/strong\u003e endast transaktioner med status ”Bokförd \/ Posted” räknas med i utfall, knutet till unikt kostnads-ID.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003ePrognostisera slutkostnaden (EAC):\u003c\/strong\u003e faktiskt utfall + bedömd återstående kostnad (ETC).\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFörhindra falskt låga prognoser:\u003c\/strong\u003e om en kostnadsrad saknar ETC döljs projektets totala EAC och budgetavvikelse tills prognosen är komplett.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eSe budgetavvikelser:\u003c\/strong\u003e reviderad budget minus förväntad slutkostnad. Negativa belopp signalerar prognostiserat överskridande.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFölj åtaganden och milstolpar:\u003c\/strong\u003e separata uppgifter om beställningsåtaganden och tidsfrister, utan dubbelräkning av faktisk kostnad.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFå en tydlig dashboard\u003c\/strong\u003e med budget, prognos och kostnadskategorier.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 id=\"mb-how\"\u003eSå använder du mallen\u003c\/h2\u003e\n\u003col\u003e\n\u003cli\u003eFyll i projektuppgifter, budgetägare och aktuell version i \u003cstrong\u003eProjekt_Settings\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli\u003eSkapa unika kostnads-ID och fyll antal\/pris i \u003cstrong\u003eKostnadsposter_Cost_Lines\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli\u003eRegistrera styrkta faktiska kostnader i \u003cstrong\u003eTransaktioner_Transactions\u003c\/strong\u003e och ange bokförd status när de är verifierade.\u003c\/li\u003e\n\u003cli\u003eRegistrera begärda, avvisade och godkända förändringar i \u003cstrong\u003eAndringar_Change_Log\u003c\/strong\u003e.\u003c\/li\u003e\n\u003cli\u003eBedöm för varje kostnadspost vilken kostnad som återstår (ETC). Om inget återstår skriv \u003cstrong\u003e0\u003c\/strong\u003e, inte blankt.\u003c\/li\u003e\n\u003cli\u003eFölj upp slutkostnad, avvikelser och milstolpar regelbundet i Dashboard och \u003cstrong\u003eMilstolpar_Milestones\u003c\/strong\u003e.\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003ch2\u003eRäkneexempel på projektuppföljning\u003c\/h2\u003e\n\u003cp\u003eOm en projektdel har en reviderad budget på \u003cstrong\u003e110 000 kr\u003c\/strong\u003e, upparbetade kostnader på \u003cstrong\u003e50 000 kr\u003c\/strong\u003e och en bedömd återstående kostnad på \u003cstrong\u003e45 000 kr\u003c\/strong\u003e, blir prognosen för slutkostnad \u003cstrong\u003e95 000 kr\u003c\/strong\u003e. Den prognostiserade marginalen mot kostnadsbudgeten blir då \u003cstrong\u003e15 000 kr\u003c\/strong\u003e. Detta är inte automatiskt vinst, omsättning eller fritt kassaflöde.\u003c\/p\u003e\n\u003ch2 id=\"mb-legal\"\u003eViktigt om projektredovisning och svensk rätt\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eProjektbudget och faktiska bokföringsposter är olika saker.\u003c\/strong\u003e Utfallet i den här arbetsboken är en projektuppföljning baserad på användarens registreringar, inte en avstämd huvudbok. Pågående arbeten, uppdrag på löpande räkning och uppdrag till fast pris kan behandlas olika enligt K1, K2, K3, årsredovisningslagen och skatteregler. Förväntad projektintäkt, upparbetad kostnad, faktura och faktisk betalning är inte utbytbara begrepp.\u003c\/p\u003e\n\u003cp\u003eBelopp anges på konsekvent grund, normalt exklusive avdragsgill moms. Kontrollera avtalsvillkor, behörigheter, momsavdrag, redovisningsprincip och skatteregler för det aktuella projektet. Paketet är inte ett bokföringssystem, inte en offert med fast pris och inte juridisk eller skattemässig individuell rådgivning.\u003c\/p\u003e\n\u003ch2\u003ePassar bland annat för\u003c\/h2\u003e\n\u003cp\u003eProjektledare, konsulter, entreprenörer, ekonomiansvariga, startupbolag, tjänsteföretag, föreningar, interna förändringsprojekt, investeringar samt organisationer som behöver en spårbar projektkalkyl i Excel och ett dokumenterat budgetbeslut i Word.\u003c\/p\u003e\n\u003ch2 id=\"mb-faq\"\u003eVanliga frågor\u003c\/h2\u003e\n\u003ch3\u003eÄr projektbudget samma sak som likviditetsbudget?\u003c\/h3\u003e\n\u003cp\u003eNej. En projektbudget visar planerade och upparbetade kostnader per projekt. En likviditetsbudget visar när pengar väntas betalas in och ut.\u003c\/p\u003e\n\u003ch3\u003eKan jag justera budgeten under projektet?\u003c\/h3\u003e\n\u003cp\u003eJa. Godkända ändringar förs in via ändringsloggen och påverkar automatiskt den reviderade budgeten. Spara beslutsunderlag och budgetversioner.\u003c\/p\u003e\n\u003ch3\u003eVad betyder ETC och EAC?\u003c\/h3\u003e\n\u003cp\u003eETC betyder \u003cem\u003eEstimate to Complete\u003c\/em\u003e, den uppskattade återstående kostnaden. EAC betyder \u003cem\u003eEstimate at Completion\u003c\/em\u003e, prognostiserad slutkostnad: faktisk kostnad + ETC.\u003c\/p\u003e\n\u003ch3\u003eHur vet jag om prognosen är färdig?\u003c\/h3\u003e\n\u003cp\u003eDashboarden räknar kostnadsrader utan ETC. Så länge någon aktiv rad saknar värde visas inte en total EAC som skulle kunna misstolkas som fullständig.\u003c\/p\u003e\n\u003ch3\u003eKan jag använda mallen för byggprojekt och konsultuppdrag?\u003c\/h3\u003e\n\u003cp\u003eJa, som projektstyrningsunderlag. Avtalsmässig ÄTA-hantering och särskilda krav på intäktsredovisning måste dock hanteras separat.\u003c\/p\u003e\n\u003ch3\u003eKan jag öppna Excel utan makron?\u003c\/h3\u003e\n\u003cp\u003eJa, modellen bygger på vanliga Excel-formler, utan makron eller externa datakopplingar.\u003c\/p\u003e\n\u003ch3\u003eFinns mallen på engelska?\u003c\/h3\u003e\n\u003cp\u003eJa, både huvudmall och användarguide ingår på svenska och engelska. Excelbladens centrala etiketter är tvåspråkiga.\u003c\/p\u003e\n\u003ch2\u003eFormat, leverans och källor\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eFilformat:\u003c\/strong\u003e DOCX, PDF, XLSX. \u003cstrong\u003eSpråk:\u003c\/strong\u003e Svenska + English. \u003cstrong\u003eVersion:\u003c\/strong\u003e 1.0. \u003cstrong\u003eGranskad:\u003c\/strong\u003e 2026-10-07. Dokumentpaketet levereras i ZIP via butikens digitala filleverans när filen kopplats till produkten.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eOffentliga informationskällor:\u003c\/strong\u003e \u003ca href=\"https:\/\/verksamt.se\/starta-foretag\/gor-en-budget\"\u003eVerksamt.se – Gör en budget\u003c\/a\u003e, \u003ca href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/edition\/2026.14\/324730.html\"\u003eSkatteverket – Uppdrag till fast pris\u003c\/a\u003e, \u003ca href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/edition\/2026.14\/324729.html\"\u003eSkatteverket – Uppdrag på löpande räkning\u003c\/a\u003e.\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55626524295510,"sku":"PROJEKTBUDGET-2026-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/01_projektbudget_2026_2027_hero.png?v=1791338429"}],"url":"https:\/\/mallbutiken.se\/en\/collections\/ekonomi-redovisning-mallar-i-excel-word-och-pdf.oembed","provider":"Mallbutiken","version":"1.0","type":"link"}