Hi I have recently started my Aktiebolag (one man company). And I have very limited knowledge on Accounting and Tax laws (I am a simple engineer in distress). I read all the accounting terms and keywords but still freak out and do not understand much. In case someone is kind enough to answer, please answer me in simple terms and elementry levels (e.g. You have 5 apples, 2 is for skatteverket and now you have 3 left) On 2021, I had the following numbers, and I want to give myself my first ever dividend. Profit (2021): 480 685,41 Bolagsskatt: 99022 (Paid to my company skattkonto already) Result: 381 663,41 (at 2021-12-31 this amount should be boked in 2091 Balanserad vinst eller förlust) At the annual meeting 2022-04-25 you decide to make a dividend of 187 500 and left the rest in the company. Dividend: 187 500 Kredit 2898 Dividend decided 187 500 Debet 2091 Left in company from (2021): 194 163.41 In my personal (private) pocket: 150 000 According to the above numbers I have to pay: to my personal bank account: 150 000 to my personel Skattekonto: 37 500. OBS to your personel skattekonto After the dividend payment, there would be the following transactions for the company: Company's bank account: Date (hypothetical) Reference Amount Summary 2022-04-25 To private account -150 000,00 Dividend 2022-04-25 Skatteverket -37 500,00 Transfer between accounts journal Company's Skattkonto: These transaction are not valid since the tax is paid into your personal account. Date (hypothetical) Reference Amount Summary 2022-04-26 From company account 37 500,00 Same journal as above Somewhere in future when Skatteverket takes the money Avdragen skatt -37 500,00 Journal Entry? Questions 1. How do I book them to my journals in Visma Eekonomi? i.e. when I copy/paste the transactions from the respective accounts how shall I match them. See above. 2. Do I need any other journal entries? No 2. Do I need to inform someone (Bolagsverket, Skatteverket, etc) right now, or they will be reflected on my Inkomestdeklarion (1 or 2?) at the end of year 2022? The dividend must be stated in your annual report for 2021 under "Vinstdisposition" and by this provided to Bolagsverket. Tax declaration will be done next year in your personal Inkomstdeklaration 1 where you submit K10. K10 is covering dividend and taxation. P.s. Sorry if this question has been answered a milion times. Best regards RoffaK
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