Travel expenses in Sweden
The Bezala travel expense app allows you to apply for local per diems and mileage allowances defined by the Swedish Tax Office.
| Currency | Swedish krona SEK |
| VAT | 25 %, 6 %, 12 % |
| Mileage allowance | SEK 2,5 / km |
| Per Diem | SEK 290 or SEK 145 |
In Sweden, Bezala supports VAT rates, expense reimbursements, mileage allowances, and per diems. Bezala can also be used to apply for welfare support.
Mileage allowance in Sweden for the year 2024
When driving your own car for business use, the basic tax-free mileage allowance is SEK 2,5 / km when other travel costs are not reimbursed. You can claim local per diems and mileage allowances with Bezala.
Per Diem in Sweden for the year 2024
In Sweden, the employer may compensate the costs caused by travel 1) as tax-free travel cost reimbursements (skattefritt traktamente) or 2) use the Swedish per diems (traktamente). Reimbursements and per diems are intended to cover the increased cost of living during the travel, i.e., the accommodation costs, unusual meal expenses, and other small expenses.
1) The employer may reimburse their employee's expenses as tax-exempt under some conditions. Expenses are tax-exempt if the amount paid does not exceed the fixed per diem rate, the employee will stay more than 50 km from their home and the usual place of work, and the employee can show a travel expense claim or other valid proof of the travel costs. The employee can provide the expenses to the employer with the help of Bezala.
Taxes must be paid for the amount that exceeds the fixed per diem rates. Due to the additional work caused by this method, it is common to compensate the travel expenses with per diems.
2) The amount of per diem paid to the employee depends on the travel duration. Bezala supports per diem payments in Sweden.
- The full per diem is SEK 290
- The partial per diem is SEK 145
- The allowance for nighttime travel is SEK 145
In Sweden, the full day and part-day per diems are only paid if the travel continues overnight. Full per diem will be paid if the trip starts before noon on the day of departure and ends after 07 pm on the day of return. Partial per diem can be paid when the trip starts after noon and ends before 07 pm. Allowance for nighttime travel is paid for travel between 24 am and 06 am.
Deductions from Per Diems
If the employer offers free meals to the employee during the travel, the meals should be deducted from the per diem paid to the employee.
Deduction for meals for the year 2024:
- Breakfast, lunch, and dinner: SEK 261
- Lunch and dinner: SEK 203
- Lunch or dinner: SEK 102
- Breakfast: SEK 58
Welfare Support (Friskvårdsbidrag)
In Sweden, companies can provide their employees tax-exempt welfare support of SEK 5 000 (approx. 485 €). Employees can apply for reimbursement for their self-paid welfare activity in Bezala. An annual limit of SEK 5 000 has been set to the welfare support account in Bezala. The limit is also customizable on a company basis, as companies can choose to provide smaller support.
Read on the Swedish Tax Office's website for which activities the support can be applied to.
Bezala – Europe's most automated expense software
Your team can easily file Receipts, Mileages and Per Diems and you can Approve them with one click. We'll remind your employees of missing credit card receipts and automatically take care of your accounting.
Integrations
You can integrate Bezala to Sweden's most common accounting software Fortnox and HR system Hogia. Bezala also has an integration to USA based ERP system NetSuite.
In additional, you can create and modify csv files and we will send them directly to an SFTP server or e-mail. Check out our integrations.
Sources:
The Swedish Tax Agency: Per diems in Sweden 2024
The Swedish Tax Agency: Mileages in Sweden 2024
