Entertainment expenses and representation calculator Sweden
Separate the VAT deduction from the income-tax deduction
Select the purchase type and enter invoice amounts excluding VAT for each VAT rate. The calculator separates deductible VAT, deductible expenses and non-deductible costs. A business connection and the applicable gift/staff-party conditions still need your assessment.
Calculate your resultEntertainment expense calculation
| Total excluding VAT | 1,500 SEK |
|---|---|
| Invoice VAT | 245 SEK |
| Total payable | 1,745 SEK |
| Deductible VAT | 147 SEK |
| Deductible expense for income tax | 0 SEK |
| Non-deductible expense | 1,598 SEK |
| Taxable employee gift benefit | 0 SEK |
| Estimated employer contributions at 31.42% | 0 SEK |
Proportional VAT calculation on a basis capped at SEK 300 excluding VAT per person.
The VAT and expense deductions are separate. Retain the invoice, business purpose and participant details.
Suggested purchase entry – direct bank payment
| Account | Debit | Credit |
|---|---|---|
| 6072 Non-deductible business entertainment | 1,598 SEK | – |
| 2641 Input VAT | 147 SEK | – |
| 1930 Company bank account | – | 1,745 SEK |
Meals and refreshments
Lunch, dinner and similar meals do not give an income-tax expense deduction. Eligible representation VAT can be deducted on a basis of up to SEK 300 excluding VAT per person and occasion. These are different limits for different taxes.
Simple refreshments may be deductible as an expense only when the amount is no more than SEK 60 excluding VAT per person. Above that limit, the entire refreshments expense is non-deductible; the VAT treatment is assessed separately.
Use the VAT rates on the actual invoice
Restaurant services normally use 12% VAT; certain food purchases use 6%, and alcohol normally uses 25%. Enter each actual invoice base in the matching field. Do not apply the food-purchase rate to every restaurant meal.
For eligible mixed food/alcohol bills, the engine compares proportional VAT with the permitted SEK 46 or SEK 33 per-person flat method when its conditions are satisfied. If your business has no VAT deduction right, switch that option off. Mixed or partial VAT recovery requires a separate assessment.
Staff parties, activities and gifts
The usual expense/VAT basis for qualifying activities and staff-party ancillary costs is up to SEK 180 excluding VAT per person. The tool treats a third or later staff party as non-deductible; any benefit taxation needs separate assessment.
A qualifying representation gift has a basis limit of SEK 300 excluding VAT per person. An ordinary customer Christmas or birthday present does not automatically qualify. Employee gifts use separate 2026 tax-free value limits including VAT: SEK 600 for Christmas, SEK 1,800 for qualifying company anniversaries and SEK 15,000 for qualifying commemorative gifts. Other conditions also apply.
If an employee gift fails the tax-free conditions, the full market value is treated as a benefit and no input VAT is deducted here. Employer contributions are estimated at the ordinary 31.42%; age and reductions can change them. A gift to the owner of a sole-trader business is private, not an employee expense.
Keep the supporting documents
Record the date, business purpose, participants and their organisations, and retain the receipt or invoice. Journal suggestions assume direct payment from company bank account 1930. Gift values should exclude administration and delivery, and this tool assumes equal-value gifts and purchase price equal to market value.
Frequently asked questions
Is a client dinner deductible in Sweden?
The meal expense is not deductible for income tax. Input VAT may be deductible within the representation rules and the SEK 300-per-person basis if the business connection and VAT recovery conditions are met.
Is the SEK 600 Christmas gift limit before VAT?
No. The 2026 employee Christmas-gift limit is including VAT. The other tax-free gift conditions must also be met.
Does a gift to a sole-trader owner qualify?
No. A sole trader is not their own employee. A gift to the owner is private and a payment from the business account is handled as an owner withdrawal.
Sources and review date
Reviewed 29 October 2026. Calculator rules apply to 2026; confirm the requirements for your own fiscal year.
From the calculation to your year-end accounts
Bookkeeping, year-end tools, annual reporting and INK2R/INK2S SRU export for 200 SEK/month excluding VAT per company. Automatic bank connection is optional at 500 SEK/year.