{"product_id":"debiteringslangd-samfallighetsforening-2026-2027-uttaxering-budget-excel-word-pdf","title":"Billing Period for Housing Association 2026\/2027 – Calculation, Budget \u0026 Excel | Word\/PDF","description":"\u003cdiv class=\"mb-product-copy mb-samfallighet\" lang=\"sv\" style=\"line-height:1.65;color:#1b3852\"\u003e\n\n\u003cp\u003e\u003cstrong\u003eBilling statement for a common property association – template package in Word, PDF and Excel.\u003c\/strong\u003e A practical document package for the association's board when budgeting, assessing member fees, and preparing documentation for the annual general meeting. The package helps you report the required funds, share ratios, individual amounts, payment terms and the date on which the billing statement was presented.\u003c\/p\u003e\n\n\u003cp\u003eLegal basis: \u003cstrong\u003eSections 40–46 of the Swedish Common Property Act (1973:1150) (SFL)\u003c\/strong\u003e, as amended by SFS 2026:846. The applicable bylaws, establishment decisions and property shares must always be checked for the association in question.\u003c\/p\u003e\n\n\u003cdiv style=\"border:2px solid #28698f;border-radius:9px;background:#eef5fa;padding:18px;margin:18px 0\"\u003e\n\n\u003ch2 style=\"margin-top:0\"\u003e01. Package contents\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003e15 customer files in a ZIP:\u003c\/strong\u003e seven DOCX files, seven corresponding searchable PDF files and an Excel workbook with nine tabs. Five Swedish working documents, a Swedish user guide and a separate English User Guide. Three product images show the actual contents of the files.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003cdiv style=\"border:2px solid #28698f;border-radius:9px;background:#fff;padding:18px;margin:18px 0\"\u003e\n\n\u003ch2 style=\"margin-top:0\"\u003e02. What the files contain\u003c\/h2\u003e\n\n\u003cp\u003eStatement of expenditure and income, billing statement with amounts per member, minutes attachment for the annual general meeting, member letter and payment slip, checklist for share ratios\/changes of ownership and Swedish and English instructions. Excel helps with budgeting, mathematical allocations, summation and reconciliation, but never provides automatic legal clearance.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003ch2\u003eWhat is a billing statement for a common property association?\u003c\/h2\u003e\n\n\u003cp\u003eA billing statement is the basis which, according to the general rule in Section 42 SFL, the board prepares and presents at the annual general meeting when assessing fees. It must state the \u003cstrong\u003etotal amount assessed, what is owed by each member and when payment is due\u003c\/strong\u003e. According to Section 41, the board prepares a statement of expenditure and income before the assessment, which is presented for approval at the annual general meeting. If the association has different branches of activity, separate reporting may be required.\u003c\/p\u003e\n\n\u003ch2\u003eFile list – Word, PDF and Excel\u003c\/h2\u003e\n\n\u003ctable style=\"width:100%;border-collapse:collapse\"\u003e\n\n\u003cthead\u003e\u003ctr style=\"background:#eaf3f8\"\u003e\n\n\u003cth style=\"text-align:left;padding:9px\"\u003eFile\u003c\/th\u003e\n\n\u003cth style=\"text-align:left;padding:9px\"\u003eWhat it is used for\u003c\/th\u003e\n\n\u003cth style=\"padding:9px\"\u003eFormat\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003e01. Statement of expenditure and income\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003eBudget per branch of activity, income, costs and proposed required funds.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003e02. Billing statement\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003eAnnual general meeting document with members' individual amounts, total sum and payment terms.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003e03. Annual general meeting minutes – assessment\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003eDocumentation of budget approval and actual presentation of the statement.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003e04. Member letter and payment slip\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003eInformation to the member with a share, total sum, payment details and correction information.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003e05. Checklist\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003eReview of share ratios, property owners, branches of activity, changes of ownership and formalities.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003e06. Swedish user guide\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003eStep-by-step and legal checkpoints.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003e07. English User Guide\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px;border-bottom:1px solid #d9e6ef\"\u003eEnglish explanation of the Swedish forms; not standalone English contract templates.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX\/PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"padding:9px\"\u003e08. Excel – billing register\u003c\/td\u003e\n\n\u003ctd style=\"padding:9px\"\u003eNine tabs for budget, participating properties, share ratios, billing, reconciliation and annual general meeting log.\u003c\/td\u003e\n\n\u003ctd\u003eXLSX\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\u003ch2\u003eExcel template for a common property association: nine tabs\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eOverview, Settings, Budget, Properties, Billing Statement, Payments, Annual General Meeting, Control and Read Me.\u003c\/strong\u003e The model has space for 100 property rows and up to two branches of activity. The amounts can be allocated proportionally according to the user-filled share ratios and reviewed against the budgeted net amounts. For associations with more than two branches or more than 100 properties, adaptation is required.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eImportant limitation:\u003c\/strong\u003e The mathematical allocation does not become legally correct simply because an Excel result is calculated. Establishment decisions, current share ratios, bylaws and any division between cost branches must be reviewed manually. Rounding, changes of ownership and special assessment cases may require individual assessment.\u003c\/p\u003e\n\n\u003ch2\u003eHow the board uses the document package\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eCollect the supporting documents:\u003c\/strong\u003e check registration, bylaws, establishment decisions, list of co-owners and current share ratios.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePrepare a budget:\u003c\/strong\u003e report expenditure and income, divided by branch of activity where necessary, including any fund allocations.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eCalculate the allocation:\u003c\/strong\u003e enter properties and share ratios in Excel and review all amounts and rounding differences.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePresent to the annual general meeting:\u003c\/strong\u003e process the budget and present the billing statement according to Sections 41–42 and the association's bylaws. Document the date and attachments.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eInform the members:\u003c\/strong\u003e use the payment slip as information, not as a replacement for the billing statement.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch2\u003eLegal information on assessment and correction\u003c\/h2\u003e\n\n\u003cp\u003eAccording to \u003cstrong\u003eSection 46 SFL\u003c\/strong\u003e, a member may bring an action against the association for correction of an assessment before the Land and Environment Court within \u003cstrong\u003efour weeks from the day on which the billing statement was presented at the annual general meeting\u003c\/strong\u003e. The deadline therefore does not automatically start from the invoice date. According to Section 43, special rules apply for special billing statements when available funds are insufficient to cover a clear and overdue debt; this situation is not handled automatically in the standard model. According to Section 44, special rules may apply in cases of changes of ownership and older unpaid amounts.\u003c\/p\u003e\n\n\u003ch2\u003eFrequently asked questions\u003c\/h2\u003e\n\n\u003ch3\u003eMust all common property associations use a billing statement?\u003c\/h3\u003e\n\n\u003cp\u003eWhen assessing fees, the general rule in Section 42 SFL applies regarding the board's billing statement presented at the annual general meeting, unless the bylaws provide otherwise. Therefore, check the bylaws.\u003c\/p\u003e\n\n\u003ch3\u003eWhat must a billing statement contain?\u003c\/h3\u003e\n\n\u003cp\u003eTotal amount assessed, what is owed by each member and payment terms. If there are different cost responsibilities for branches of activity, the division required by law is also required.\u003c\/p\u003e\n\n\u003ch3\u003eCan Excel calculate each property's annual fee?\u003c\/h3\u003e\n\n\u003cp\u003eYes, with a basic proportional allocation based on the entered share ratios for up to two branches. The calculation is an administrative aid and requires manual legal and financial reconciliation.\u003c\/p\u003e\n\n\u003ch3\u003eHow many properties are included in the Excel template?\u003c\/h3\u003e\n\n\u003cp\u003e100 property rows, without pre-filled personal or property details.\u003c\/p\u003e\n\n\u003ch3\u003eWhat happens if someone sells a property?\u003c\/h3\u003e\n\n\u003cp\u003eCheck the association's current member details. Section 44 SFL may entail special liability rules for certain unpaid amounts; this needs to be assessed individually.\u003c\/p\u003e\n\n\u003ch3\u003eCan we use the payment slip instead of presenting the billing statement?\u003c\/h3\u003e\n\n\u003cp\u003eNo. A payment slip does not replace the law's formal requirement for a billing statement according to the applicable order.\u003c\/p\u003e\n\n\u003ch3\u003eHas this been legally reviewed?\u003c\/h3\u003e\n\n\u003cp\u003eLegal sources have been checked with AI assistance on November 1, 2026. No independent external legal review has been documented.\u003c\/p\u003e\n\n\u003ch2\u003eRelated document templates\u003c\/h2\u003e\n\n\u003cp\u003eFor the association's practical property maintenance, there are, for example, \u003ca href=\"\/en\/products\/grusvagsunderhall-enskild-vag-avtal-arbetsorder-excel\"\u003egravel road maintenance for a private road\u003c\/a\u003e and \u003ca href=\"\/en\/products\/gemensam-brunn-samarbetsavtal-drift-vattenprov-excel\"\u003ecommon well with operation and cost register\u003c\/a\u003e. They do not replace a billing statement.\u003c\/p\u003e\n\n\u003ch2\u003eLegal sources, version and delivery\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eVersion 1.0 – 2026-11-01, Swedish law.\u003c\/strong\u003e Sources: \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/lag-19731150-om-forvaltning-av-samfalligheter_sfs-1973-1150\/\"\u003eSFS 1973:1150 at the Swedish Parliament\u003c\/a\u003e and \u003ca href=\"https:\/\/www.lantmateriet.se\/sv\/fastighet-och-mark\/samfallighet--aga-och-anvanda-gemensamt\/samfallighetsforening\/driva-en-samfallighetsforening\/\"\u003eLantmäteriet's information on common property associations\u003c\/a\u003e. The product draft does not yet have an attached digital file and will only be published after manual linking in Shopify Digital Products and an independent download test.\u003c\/p\u003e\n\n\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":56438808346966,"sku":"SAMF-DEBIT-UTTAX-2027-V1","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/debiteringslangd-samfallighet-huvudbild-1600.png?v=1793573610","url":"https:\/\/mallbutiken.se\/en\/products\/debiteringslangd-samfallighetsforening-2026-2027-uttaxering-budget-excel-word-pdf","provider":"Mallbutiken","version":"1.0","type":"link"}