Sweden
Per diem rules
TEM applies the statutory Swedish per diem calculation, including its half-day/full-day logic and separate domestic and international deductions. Select this rule via Per Diem Setup → Change Calculation Rule → Sweden. The applicable rates and deduction percentages are maintained in Per Diem Setup.
Swedish meal VAT deduction
When a Business Central company is registered in Sweden and SmartExtract is configured with posting groups that follow Swedish meal deduction rules, a dedicated VAT deduction button becomes available in the expense entry form.
Swedish meal VAT rates:
- 12% VAT for food
- 25% VAT for alcohol
- 0% VAT for other items
The button allows the employee or bookkeeper to apply the correct VAT split to a meal receipt, reducing the manual calculation needed for compliance.
Per diem rate updates from Skatteverket
Swedish per diem rates are published annually by Skatteverket. Rates can be updated automatically using Skatteverket data directly from within the Per Diem Setup - eliminating the need to manually look up and enter new rates each year.
Payroll exports
Two Swedish payroll export formats are supported:
| Format | Provider | Notes |
|---|---|---|
| Visma Lön 600 TLU | Visma | XML (TLU format) |
| Agda | Agda | CSV |
Select the format in Reimbursement Setup → File Export → File Format.
Related
- Reference: Localization index
- Concept: Per diem calculation
- Set it up: Set up per diem
- Set it up: Step 07 - Reimbursement