Expense rules in Sweden.
All Skatteverket rules: 25% moms, traktamente SEK 290, mileage rate and VAT recovery in Sweden.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals (representation) | 12% | 60 SEK cap | Skatteverket representation |
| Travel meals | 12% | 100% reclaimable | Traktamente cap |
| Accommodation | 12% | 100% reclaimable | F-skatt invoice |
| Fuel | 25% | 100% reclaimable | Business use |
| Train / SJ / flight | 6% | 100% reclaimable | Public transport |
| Taxi | 6% | 100% reclaimable | Receipt required |
| Client gifts | 25% | 300 SEK limited | Skatteverket cap |
| Parking / toll | 25% | 100% reclaimable | Tax invoice |
Representation cap
Per-person business meal cap.
Traktamente
Tax-free daily per diem 2024.
Retention
Bokföringslagen records: 7 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Private car | 25 SEK/10km | Unlimited | SEK 2.50/km tax-free |
| Company car | Bonus carburant | — | Different tax treatment |
| Bicycle | — | — | No official bonus |
Rate
Per 10 km, tax-free rate.
Company car
Business fuel bonus if company car.
Records
Skatteverket records requirements.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Sweden — national (>50km) | 290 SEK | Actual | Actual |
| Stockholm | 290 SEK | 2 200 SEK | 2 490 SEK |
| Foreign — Oslo | 550 SEK | 2 500 SEK | 3 050 SEK |
| Foreign — London | 580 SEK | 3 200 SEK | 3 780 SEK |
| Foreign — New York | 790 SEK | 4 200 SEK | 4 990 SEK |
Traktamente
2024 national standard.
Foreign
Annual Skatteverket table.
Conditions
Mission > 50 km from home > 1 day.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | Skatteverket portal |
| France | Reciprocity | 30 Sept. N+1 | Via Skatteverket |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| SE moms for foreign | Skatteverket portal | 30 Sept. N+1 | Skatteverket portal |
EU minimum
Annual 8th Directive request.
SE minimum
Min moms foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Sweden expenses with Illizeo.
Moms 25%/12%/6%, Skattefritt bilersättning, traktamente SEK 290, EU 8th Directive VAT recovery: all the Skatteverket rules above are natively integrated into Illizeo.
Book a demo