Your accounting responsibility
As an operator, you are responsible for the accounting of the company under which you run your KAYAKOMAT. Our monthly reporting is designed to minimize the time you need to spend on bookkeeping.
You are responsible for reporting VAT on both your income and your expenses.
Kayakomat can not help you with accounting, we refer you to your local tax agency or a local accounting firm if you need help. Reason being that we can not take liability for another companys accounting, and rules vary in different regions/countries.
A few key points:
- Kayakomat is registered under company name Point 65 Sweden AB.
- There might be differences in fees and routines for various countries and operators. Always consult your operator and rental agreement for the most correct information, and contact us if you have questions.
How it works & what you need to do
All income from customers come directly to us at Kayakomat. We pay our operators the month after, and deduct any outstanding fees. If you have a negative balance we will also send you an invoice by email.
You as an operator need to download the monthly report, and keep track of your own revenue and costs based on this.
You are responsible for reporting VAT on both your income and your expenses.
To ensure that both revenue and costs processed via Kayakomat work correctly—and to avoid paying VAT twice—it is essential that you have a valid EU VAT number.
This number must:
- Be registered with the tax authority in the country where your company is established
- Be used for all intra-EU transactions
If you do not have an EU VAT number, VAT on your costs will have to be declared in Sweden, which may increase your expenses.
You apply for an EU VAT number through your local tax authority in your home country.
Se links to a guide on how to apply for VAT further below.
Each month you find a Monthly report on the admin-page. showing your revenue and your costs.
You can find this on the Admin page under:
Stations → Edit station → Billing tab
Reports are usually published in the Admin App in the middle of the following month.
Payouts are made at the end of the following month, meaning revenue from May is paid out at the end of June.
Remember to download and book keep your reports, preferably each month so that you are always up to date with your accounting and have a good insight in how you business is doing.
Further below on this page you can find an explanation of the report, an example and a link to the admin page
Note;
- if your costs are higher than your revenue, you will also receive an invoice from us.
If you have any outstanding invoices, please do make a payment to us immediately. This will avoid us deducting the outstanding amount from your turnover when any remaining balance is paid out. It will also simplify your own accounting a lot.
- Revenue from gift cards/seasonal pass and any other items not booked directly trough or booking system will be paid out separately. You will receive a separate document for your accounting.
- Below the Monthly reports you will see a document called “Operator Invoice” . You only need this document if your accountant needs a specification of the costs that are already on the Monthly report. There is nothing else you need to do. You only see this document if you are in a EU country (Sweden excluded)
If there was no revenue or expenses for the previous month, no report is generated.
In other words, if no report appears on your admin page, your Kayakomat had no financial activity that month.

if your costs are higher than your revenue, you will also receive an invoice from us. Please pay in time, and book keep your invoice.
For some contracts, the rental fee is paid in advance of the season.
Please pay any invoices from us in time, to avoid extra fees and more complicated accounting (since we will deduct the cost from your payouts).
We invoice you for land management fee once the land owners invoice us. It may be charged before the season, during the season, or as late as 6–12 months after the season.
If you rent equipment through a third-party financing company, you will receive a separate invoice directly from them. These costs are not included or deducted in our reporting.
It is important that you pay them in time, and notify us directly if you are not able to do so.
Please consult your rental agreement if unsure if you are renting from Kayakomat (company name Point 65 Sweden) or a third party.
You are responsible for reporting VAT on both your income and your expenses.
Please make sure you know the routines and regulations in your country.
From 2026, operators will be able to choose whether to invoice with VAT or under the French VAT exemption scheme (“franchise en base de TVA”), which can simplify administration and significantly increase net profit for businesses with low VAT-deductible expenses.
Read more here
Monthly Report explained
Please note that yearly fees are devided into 6 parts and are charged during the months of April to September. You find your monthly report in admin under STATION then BILLING On the accounting “report” you will find all or several of the below posts.
- Hardware fee
Refers to the rental equipment. Please note that if you rent equipment via a third-party financing company, invoicing comes directly from them and is not included in our reports. - Software fee
Fixed amount per slot and per year. Covers the booking system, admin-app, support and related platforms. - Service fee (x%)
Charged on revenue above a certain amount per year and per slot. See your contract for details. - Marketing fee (4%)
Covers central marketing activities. - Protection fee
Fixed annual fee per slot. Covers damage protection for kayaks and the station. - Usage Fee / Location Management fee for Place of Business
The Usage fee for the Place of Business is equivalent to Point 65 Sweden AB’s self-costs connected with Point 65’s rights of use. The fee is normally charged the same way as the soft ware fee. However there might be exceptions. - Transaction fee
Covers credit card and payment processing costs.
Operator Invoice
The below information is only applicable for operators within EU (Sweden excluded)
If you scroll down below the Monthly report you will find a document called “operator invoice”. This is just for additional accounting purposes if need. You will find the following text on your Operator Invoice:
- “Tax liability of the recipient of the service.”
- “The amount listed is offset against the rental fee collected on behalf of the above-named service recipient.”
This text is required for accounting and legal reasons and means:
- You are responsible for calculating, reporting, and paying VAT/taxes on your revenue.
- We deduct our fees and costs directly from your rental income.
Useful links
FAQ on payments and accounting
For any other questions, please email [email protected] or call +46 (0)10 265 06 62 (Swedish & English)
No. As an independent contractor, you are responsible for registering, accounting for and paying the VAT and other taxes that apply to you to the Tax Agency in your country.
They are uploaded at the admin page each month, usually at the middle of the month.
You can find this on the Admin page under: Stations → Edit station → Billing tab
Please consult your contract. For some, software fee is invoiced separately by a thrid part together with the hardware rental.
For others, software fee is deducted from the turnover.
Contact us if you have questions about your station.
Please check if you had any previous unpaid and overdue invoices from us. This is almost always the case. The sum of these debts were in this case deducted when we paid you.
Payment is done latest at the end of each month, covering the previous month. The rental revenue from June is paid out in July etc.
Payment of these items will be done separatley and manually. You will not see that in the billing tab on admin-page
Unless all fees can be deducted from your rental income, you will receive an invoice for them.
This is a rare situation and might be because you had some refund where we had to involve our card payment provider, who took a fee that does not reflect on the admin page.
Us is usually about just a few EUR.
Please let us know if you see such an error.

