TABLE OF CONTENTS
This policy outlines the rules and guidelines for expense reimbursement in Sweden, including travel, mileage, per diems, entertainment, gifts, and wellness-related expenses. It ensures compliance with Swedish tax regulations while providing clarity to employees and employers.
Invoicing & Documentation
Documentation requirement: A receipt or invoice must always be provided for business expenses to be reimbursed tax-free.
Threshold for invoices: There is no threshold; all reimbursed expenses require documentation.
Reimbursement & Taxability
Business Expenses
Examples of tax-free reimbursable expenses with proper documentation:
Business meals (lunch/dinner meetings).
Client entertainment.
Transportation (taxi, bus, train, air travel).
Hotels and accommodation.
Per Diems (2025)
Domestic per diems (tax-free):
Full day: SEK 290
Half day: SEK 145
Requirement: Must include an overnight stay in order to pay out tax free per diems.
International per diems:
Rates vary by country. The official list is available via the Swedish Tax Agency:
Skatteverket – International Per Diem Rates
Important: VAT applies to reimbursable expenses.
Travel & Mileage
Mileage reimbursement rates (2025):
SEK 2.50 per km – travel in a privately owned car.
SEK 1.20 per km – travel in a company car (except fully electric).
SEK 0.95 per km – travel in a company car powered entirely by electricity.
Parking tickets and tolls: Must be reported as separate expenses with receipts, not as part of the mileage log.
Gifts & Entertainment
Gifts to Customers
Generally not tax-deductible unless classified as:
Entertainment gifts or promotional gifts.
Promotional gifts must:
Be simple in nature.
Be directly related to the company’s business.
Carry the company’s name or logo.
Not exceed SEK 300 (excluding VAT) in value.
Business gifts: deductible if linked to a business negotiation and below SEK 300 (excluding VAT).
Gifts to Employees
Christmas Gift: Tax-free if ≤ SEK 550 (incl. VAT).
Anniversary Gift: Tax-free if ≤ SEK 1,650 (incl. VAT). Applies to company anniversaries (25, 50, 75, 100 years).
Commemorative Gift: Tax-free if ≤ SEK 15,000 (incl. VAT). Granted only once per employee for:
Milestone birthdays (50+ years).
Long-term service (≥ 20 years).
End of employment.
Employee must be permanent (≥ 6 years of service).
Health & Wellness Benefits
Employers may provide tax-free health benefits up to SEK 5,000 per employee per year.
Eligible expenses include:
Gym memberships.
Yoga, swimming, golf, ski passes, massage, etc.
Medical bills are not included, but a wide range of wellness activities qualify.
Compliance & Record-Keeping
Receipts/invoices must be saved (digital storage is acceptable).
For mileage and per diems, a travel log must be kept, including:
Date and time.
Reason for business trip.
Destination.
Distance traveled (for mileage).