Food, representation fees and daily allowances

Food, representation fees and daily allowances

Food is a personal expense that deductions normally is not accepted for, even when travelling with the business. If the company pays for food for an owner or an employee then the person should be taxed for benefits from free food. This is time consuming to administer and in our opinion costs more to manage than the gains from the deductions. There are no taxable benefits if the food is for representative purposes. 

https://www.skatteverket.se/foretagochorganisationer/moms/kopavarorochtjanster/representation 

When traveling for business purposes you can withdraw a daily allowance free of taxes. This compensates you for additional personal expenses you might have due to the travel, such as food. It doesn’t compensate for actual expenses but for a standardized sum depending on the country. You need to travel more than one day to get the allowance. 

https://www.skatteverket.se/download/18.6de6b99e16e94f3973bdf2/1575376023487/traktamente-och-bilersattningar-skv315-6-utgava09.pdf

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