{"id":11659,"date":"2026-05-13T00:00:00","date_gmt":"2026-05-12T22:00:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/bokfora-paminnelseavgift-praktiska-konteringsexempel\/"},"modified":"2026-05-19T14:53:50","modified_gmt":"2026-05-19T12:53:50","slug":"bokfora-paminnelseavgift-praktiska-konteringsexempel","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/bokfora-paminnelseavgift-praktiska-konteringsexempel\/","title":{"rendered":"Bokf\u00f6ra p\u00e5minnelseavgift \u2013 praktiska konteringsexempel"},"content":{"rendered":"

H\u00e4r tittar vi p\u00e5 hur du ska bokf\u00f6ra p\u00e5minnelseavgift, b\u00e5de fr\u00e5n leverant\u00f6ren och till kund.<\/p>\n

P\u00e5minnelseavgift fr\u00e5n leverant\u00f6ren<\/h5>\n\n\n\n\n\n
DEBET<\/strong><\/td>\nKREDIT<\/strong><\/td>\n<\/tr>\n
Konto<\/td>\nBelopp<\/td>\nKonto<\/td>\nBelopp<\/td>\n<\/tr>\n
6990<\/td>\n60<\/td>\n1920<\/td>\n60<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Du har betalat en faktura fr\u00e5n en leverant\u00f6r f\u00f6r sent och har d\u00e4rf\u00f6r f\u00e5tt en \u00adp\u00e5minnelseavgift. P\u00e5minnelseavgiften [6990] betalas via plusgirot [1920].<\/p>\n

P\u00e5minnelseavgift till kund<\/h5>\n\n\n\n\n\n
DEBET<\/strong><\/td>\nKREDIT<\/strong><\/td>\n<\/tr>\n
Konto<\/td>\nBelopp<\/td>\nKonto<\/td>\nBelopp<\/td>\n<\/tr>\n
1510<\/td>\n60<\/td>\n3930<\/td>\n60<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Du skickar en faktura p\u00e5 en p\u00e5minnelseavgift till en kund som inte betalat en faktura. P\u00e5minnelseavgiften p\u00e5 60 kr krediteras konto [3930] som en int\u00e4kt, \u00advilken inte \u00e4r momspliktig. Fordran p\u00e5 avgiften bokf\u00f6rs p\u00e5 konto [1510], Kundfordringar, med motsvarande belopp.<\/p>\n

F\u00f6r att du ska kunna ta ut en p\u00e5minnelseavgift av kunden f\u00f6r att denne inte betalat sin faktura i tid och du d\u00e4rf\u00f6r m\u00e5ste skicka en skriftlig p\u00e5minnelse till kunden, m\u00e5ste du ha ett avtal om detta. P\u00e5minnelseavgiften \u00e4r f\u00f6r n\u00e4rvarande maximerad till 60 kr per faktura f\u00f6r en eller flera skriftliga betal\u00adnings\u00adp\u00e5minnelser. H\u00f6gre belopp \u00e4n s\u00e5 kan du inte kr\u00e4va. Avtal om h\u00f6gre belopp \u00e4r ogiltiga. P\u00e5minnelseavgifter \u00e4r inte momspliktiga.<\/p>\n

Med Lundify sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/strong><\/a><\/p>\n\n\n\n\n\n
DEBET<\/strong><\/td>\nKREDIT<\/strong><\/td>\n<\/tr>\n
Konto<\/td>\nBelopp<\/td>\nKonto<\/td>\nBelopp<\/td>\n<\/tr>\n
8422<\/td>\n370<\/td>\n1920<\/td>\n370<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Du har betalat en faktura fr\u00e5n en leverant\u00f6r f\u00f6r sent och har d\u00e4rf\u00f6r f\u00e5tt en r\u00e4ntefaktura. Dr\u00f6jsm\u00e5lsr\u00e4ntan [8422] betalas via plusgirot [1920].<\/p>\n

Skilj mellan r\u00e4ntekostnader f\u00f6r leverant\u00f6rsskulder och andra r\u00e4ntekostnader. Anv\u00e4nd d\u00e4rf\u00f6r ett s\u00e4rskilt konto [8422] f\u00f6r r\u00e4ntekost\u00adnader f\u00f6r leverant\u00f6rsskulder.<\/p>\n

H\u00e4r kan du l\u00e4sa om n\u00e4r och hur mycket du f\u00e5r ta ut i dr\u00f6jsm\u00e5lsr\u00e4nta.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u00e4r f\u00e5r du en genomg\u00e5ng av hur du bokf\u00f6r p\u00e5minnelseavgift \u2013 med praktiska konteringsexempel.<\/p>\n","protected":false},"featured_media":15901,"menu_order":0,"template":"","categories":[],"class_list":["post-11659","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11659","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"version-history":[{"count":3,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11659\/revisions"}],"predecessor-version":[{"id":45792,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11659\/revisions\/45792"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/15901"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}