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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:

FormatProviderNotes
Visma Lön 600 TLUVismaXML (TLU format)
AgdaAgdaCSV

Select the format in Reimbursement Setup → File Export → File Format.