Set-off Agreement & Set-off Declaration B2B 2026/2027 – Claims, Evidence & Excel | Word/PDF

Set-off agreement and set-off declaration – B2B templates for companies

Do two companies have opposing invoices or monetary claims? This package helps you document voluntary set-off by agreement, prepare a separate unilateral set-off declaration, compare claim documentation, and follow up on balances and receipts. The templates apply to Swedish B2B claims and distinguish between a mutual agreement and a unilateral set-off objection.

List of documents – all 15 files

What does set-off of claims mean?

In a set-off, a counter-claim is used to fully or partially settle another claim between parties. There is no single general set-off act for civil law set-off; the conditions are primarily based on general legal principles and, in certain contexts, specific legislation. Mutuality between the same legal parties, the existence of the claims, and their maturity dates are central control points for unilateral set-off.

The difference between a set-off agreement and a set-off declaration

Voluntary set-off agreement: Both parties agree on which identified claims are to be settled and for what amount. The agreement should document the parties, original invoices, reconciliation date, set-off date, amounts, and what remains.

Unilateral set-off declaration: One party notifies that they are asserting a set-off without a new express agreement. This requires a specific assessment of the right to set-off. A sent letter or a completed template does not automatically mean the set-off has gained legal effect. Any objections must be handled separately.

Set-off in bankruptcy or corporate reorganization

The Bankruptcy Act (1987:672) contains special rules on set-off in Chapter 5, Sections 15–17. Among other things, the acquisition of a claim under certain circumstances may result in a ban on set-off. Recovery rules may also become relevant. In corporate reorganization, special provisions apply which must be examined individually. This standard package should therefore not be used as independent decision-making support in insolvency cases.

How does the set-off register in Excel work?

The Excel workbook shows both original claims and their administrative settlement. It calculates an arithmetic ceiling corresponding to the lower of two manually entered amounts, but the user must separately assess the right to set-off. Only amounts that the user has manually registered and marked with the status Confirmed are carried to the summary. An administrative value is not a legal approval, and a disputed claim must not be automatically registered as settled.

Accounting, VAT, and vouchers

Set-off does not replace the requirements for invoices or traceable accounting records. The original invoices may still need to be recorded and reported for VAT based on each business transaction. Set-off is not automatically a price reduction, credit note, debt remission, or actual bank payment. Document the transaction with a voucher and have the accounting manager check for correct treatment.

How to use the templates

1. Identify the two companies and check for mutuality between the same legal entities.
2. Gather invoices, agreements, payment history, and due dates for both claims.
3. Check for disputes, assignments, pledges, statute of limitations, and any insolvency conditions.
4. Select either a voluntary agreement or a unilateral declaration after an independent legal assessment.
5. Specify amounts, set-off date, and any remaining claims.
6. Document signatures, dispatches, receipts, and objections.
7. Establish the correct voucher and perform accounting controls.
8. Fill in the Excel with actual status – a set-off is never marked as confirmed automatically.

Frequently asked questions about set-off agreements

Can two companies set off invoices against each other?

Yes, under applicable conditions. In the case of voluntary set-off, the parties should document their agreement. Unilateral set-off requires a specific analysis of the right to set-off.

Must it be the same two companies?

Mutuality is a central main prerequisite. Two different companies within the same group are not automatically the same legal entity.

Is it enough if the counter-claims have the same amount?

No. The amount says nothing about the due date, validity, ownership, or legal impediments to set-off.

May you set off against a disputed invoice?

There may be objections that must be investigated. The template does not treat a disputed invoice as automatically eligible for set-off.

Does Excel automatically calculate what the company is allowed to set off?

No. Excel merely calculates an arithmetic proposal and an administrative residual amount after separate manual confirmation.

Are English set-off agreements included?

No, the work templates are in Swedish. An English user guide is included.

Related documents

• Installment agreement and payment plan B2B
• Assignment of claims and denunciation
• Debt remission and final settlement B2B
• Interruption of prescription and claim monitoring

Official legal sources

• Swedish Tax Agency – civil law set-off principles
• Bankruptcy Act (1987:672), particularly Chapter 5, Sections 15–17
• Swedish Tax Agency – invoicing and accounting records

2027 edition. Internal AI-assisted document and legal source check conducted on October 20, 2026. No external lawyer, auditor, or accounting consultant has reviewed the files. The standard package is intended for Swedish B2B monetary claims and does not replace individual legal advice.