inköpsdatum

Inköpsdatum, or purchase date, is the date on which a person or organization acquires an item or service. In Swedish accounting and procurement, inköpsdatum is used to anchor cost recognition and to link a transaction to the correct accounting period. It is commonly used in inventory management to determine when items become part of stock, and in asset accounting to determine when depreciation should start. In many systems, the inköpsdatum may differ from the delivery date (leveransdatum) or the invoice date (fakturadatum).

Practically, the exact date selected as the inköpsdatum depends on organizational policy and statutory requirements such as Bokföringslagen. When goods are ordered but delivered much later, some organizations treat the purchase date as the date of order, while others use the date of delivery or receipt. In tax and cost accounting, choosing the inköpsdatum affects the reported period costs and inventory valuation, and can influence depreciation for fixed assets if applicable.

Relation to other dates: inköpsdatum is one of several dates that may be recorded for a procurement transaction, alongside leveransdatum, fakturadatum, and orderdatum. Clear documentation of which date is used as the inköpsdatum helps ensure accurate financial reporting and audit trails. See also related concepts in inventory control and asset management.