Bokslutsmetoden is linked to kontantmetoden,ie only those practitioners cash basis is required to apply the financial method.
Closing The method simply means that VAT on a supplier's- or the customer invoice must be reported only when the vendor invoice has been paid or when payment has been made for the customer invoice. This typically applies to all accounting periods during the taxable year except for the last period
During the last fiscal year period, including tax reported on the invoices that are unpaid at the end.
It is important that in the subsequent tax year to ensure that VAT on unpaid invoices will not be double booked in connection with payment or payment.
Therefore stamp or mark the invoices that were previously reported to distinguish them and to avoid double counting.