Enskild Firma Leverantörsfaktura och Egna varuuttag/Purchase invoice and self supply

[SJCarragher]

Hello, 

I bought materials with the enskild firma's bank account. The materials were for private use.

I have created a purchase invoice as below

Account	Debit	Credit
2440  -  Leverantörsskulder		13 174,00
2641  -  Debiterad ingående moms	2 634,88
4000  -  Inköp av varor från Sverige	10 539,12
2011  -  Egna varuuttag		13 174,00
3401  -  Egna uttag, momspliktiga, 25%	10 539,12
2612  -  Utgående moms på egna uttag, 25%	2 634,88
	Sum debit	26 348
	Sum credit	26 348
	Difference	0,00

The figure of 26 348 in the verifikationer/journal is the concern. 

Is the correct method? or have I got it wrong...

Thanks,

Sean

[AnnicaL · Accepted solution]

If you buy products in the name of the firm but the products are for your private use, you should simply post the entire invoice to account 2013 - the firm is not allowed to deduct the VAT and the expense is not deductible. Don't make things more complicated than they are. 

[SJCarragher]

Thanks for the response! 

Makes perfect sense.