Per Diem

In 2025, Sweden follows specific regulations for per diem allowances during business travel. Employees on business trips that require at least one overnight stay and are 50 kilometers or more away from their home are entitled to a daily allowance.

• Domestic Travel:
  • Full day allowance: SEK 290
  • Half day allowance: SEK 145
  • Night allowance: SEK 145
• Foreign Travel:
  • Full day allowance: 100% of the standard rate
  • Half day allowance: 50% of the standard rate

After long-term travel (more than three months), the allowance reduces to 70% of the full amount, and after two years, it further reduces to 50%.

Deductions: If meals are provided during the trip (either by the employer or through other sources like hotels), the allowance is reduced:

• For domestic travel, breakfast is reduced by SEK 58, lunch by SEK 102, and dinner by SEK 102.
• For international travel, deductions depend on the specific meal provided, such as 15% for breakfast or 35% for lunch/dinner.

These allowances are tax-free, as long as the conditions outlined above are met. For more details on specific rates and conditions, it’s best to consult the Swedish Tax Agency or relevant business compliance resources​

compliance.mobilexpense.com acubiz.com frilansfinans.se

Mileage

For business travel in Sweden, the 2025 mileage compliance rates are as follows:

• Private vehicles (including electric and hybrid): SEK 25 per 10 km
• Motorcycles/mopeds: SEK 9 per 10 km
  For company-provided benefit cars, reimbursement varies depending on the type of car:
• Diesel: SEK 12 per 10 km
• Electric: SEK 9.50 per 10 km​
  travelperk.com bezala.com

Paperless

Sweden encourages businesses to store records digitally. Documents can be stored electronically in the format they were originally received or presented. This ensures compliance with the Swedish Tax Agency’s rules on electronic archiving, which emphasize the authenticity and accessibility of digital records​

As for document storage, businesses are required to keep digital invoices for a period of at least seven years​ fonoa.com

Meals, Benefits & Allowances

For business travel in Sweden, meal allowances and per diem rates are set by the Swedish Tax Agency. In 2025, the per diem for domestic travel is SEK 290 for a full day and SEK 145 for a half day. If meals are provided during the trip, deductions are made from the allowance. For example, if meals are included with accommodation or are paid by someone else (such as a colleague or friend), the allowance is reduced accordingly​ acubiz.com ​compliance.mobilexpense.com

For foreign business travel, per diem rates remain the same, but deductions apply if meals are provided. For instance, a full breakfast provided by the hotel or a meal provided during a business meeting will reduce the per diem by specific amounts​ acubiz.com

Employees who travel for business are entitled to these allowances when their trips meet certain conditions, including being more than 50 kilometers from their home or usual workplace and requiring at least one overnight stay​ compliance.mobilexpense.com

Further details on deductions and specific situations can be found on the Swedish Tax Agency’s website or in official guidelines​ bezala.com su.se

Sales tax rates

For Sweden in 2025, the VAT (sales tax) rates are structured as follows:

• Standard Rate: 25% on most goods and services.
• Reduced Rate: 12% applies to certain items such as food, bottled water (excluding alcoholic drinks), and some accommodations, including hotels and campsites.
• Super Reduced Rate: 6% is applied to specific items like printed and electronic media, cultural admissions (e.g., concerts and museums), and public transportation.
• Zero Rate: Certain exports and specific goods and services related to healthcare, such as prescribed medications, as well as goods for the Swedish Armed Forces, are exempt from VAT​ taxfoundation.org globalvatcompliance.com

For VAT compliance, businesses must register if their annual turnover exceeds SEK 120,000 (for domestic businesses). There is no threshold for foreign companies, which must register as soon as they start operations in Sweden. VAT returns must be filed either monthly, quarterly, or annually depending on turnover levels, and non-compliance may result in penalties​ avalara.com