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Bookkeeping

  • Bookkeeping
  • Last updated: 4 October, 2025

Rental or leasing cars

Short overview of rental and leased cars for small businesses: what applies to VAT deductions and what to consider when deciding on car leasing. We explain how to handle the bookkeeping and VAT reporting. The page will soon be updated with more examples and practical information.
Picture of Leo Colleen
CEO & Founder, Lilla Ekonomibyrån
Person i arbetskläder står framför en sportig leasingbil med verktyg och hjälm bredvid – en belöning för hårt arbete.

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Starting a Business

Taxes

Bookkeeping

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Invoicing

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Bookkeeping and VAT for rental and leasing cars

If you rent or lease a car, you only get a deduction for half the VAT. If it is a light truck and the driver’s cab and the cabinet are separate units, the entire VAT may be deducted. Rental or leasing cars Practical advice
  1. It’s easy to forget that you can’t deduct all the VAT for rental or lease cars, so factor that into the cost calculation and make sure it’s bookkept correctly.
  2. If your business needs a light truck, be sure to ask the car rental company about which of the options you can deduct full VAT for.

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Att starta foretag

Skatter

Bokforing

Loner

Avdrag

Fakturering

Accounting Templates

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Fundamental information about Bookkeeping

Introduction to bookkeeping >

Overview rules and regulations >

Deductions >

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Blog posts about Bookkeeping
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Depreciation
Depreciation, explained for small businesses. This page covers when you need it, how it spreads the cost of an asset over time, and what it means for profit and tax. You’ll see a simple five-year
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CEO & Founder, Lilla Ekonomibyrån
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  • 26 May, 2025
Expenses and re-invoicing

There are two types of expenses to be reimbursed to be aware of. Expenses that you individually make for your own company, and expenses that your company makes and then re-invoices to your customer. Expenses

Picture of Leo Colleen
CEO & Founder, Lilla Ekonomibyrån
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Parking fines

Parking fines are issued to the person who drove the car and not to the company that owns the car. So, if a parking fine is issued, it is not the company but the person

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In most cases, clothing bought through the company counts as a private expense, even if used for work. This page explains the main rule and when an exception may apply, so you can judge how
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Kontorsanställda i kostym deltar i ett gruppträningspass på jobbet – en av dem ligger trött på golvet medan de andra försöker hänga med i rörelserna.
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Wellness allowance in small businesses
This guide explains the difference between a wellness allowance and an employer-provided benefit in kind, who can use each, and how they’re handled in practice—so your policy stays simple, consistent, and easy to follow.
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Accruals

Introduction Accrual is a fundamental accounting principle crucial for small businesses. This page introduces the concept of accruals, their purpose, and significance for small businesses, especially under the K2 framework. What are Accruals? Accrual involves

Picture of Leo Colleen
CEO & Founder, Lilla Ekonomibyrån
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