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Sweden

Per diem rules​

The Swedish per diem calculation implements statutory half-day and full-day logic with separate domestic and international deduction rates. Select this rule via Per Diem Setup → Change Calculation Rule → Sweden.

Duration logic​

  • Half day applies if the employee departs after 12:00 or returns before 19:00 on that day
  • Full day applies otherwise

For multi-country days, the rate for the country where the employee spent the most hours between 06:00 and 24:00 is used.

Separate deduction percentages apply for domestic vs. international trips. These are configured 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. As of v4.3, 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); additional configuration options available as of v4.3
AgdaAgdaCSV

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