Kvittokrav

Kvittokrav is a Swedish term that designates a formal request for a receipt or proof of payment in connection with a financial transaction. It is used in accounting, invoicing, and consumer transactions to ensure that payments are properly documented and verifiable.

The party issuing a kvittokrav can be a customer, employer, creditor, or other claimant. The request seeks a kvitto or other acceptable proof of payment—such as a receipt, invoice with payment reference, or bank transfer confirmation—that identifies the parties, the date, the amount, and the purpose of the transaction. A kvittokrav can be issued for both cash and non-cash payments and may be delivered in paper or electronic form.

In practice, a kvittokrav is often used when a purchaser cannot locate a receipt for tax or reimbursement purposes, or when a seller must supply documentation for a completed sale. A valid kvitto should normally include essential information such as date, amount, payer and recipient, description of the transaction, and the method of payment. It serves as a concrete record that supports accounting and auditing processes.

Legal context: In Sweden, bokföringslagen (Accounting Act) and related regulations require proper documentation of business transactions. A kvittokrav is not a separate legal remedy but a descriptive term for requesting documentation. If a recipient fails to provide a receipt, the requester may preserve internal records or escalate to relevant authorities or consumer protection agencies, depending on the situation.

Etymology: Kvitto means receipt, krav means demand or claim, reflecting the act of demanding a receipt.