Terms and Conditions and Guide for Expenses/Deductions at WorkNode

1. Why is this guide available?

WorkNode is your employer when you invoice through us. This means that we can pay certain allowances as tax-free expense allowances, but only if they comply with the Swedish Tax Agency's rules and we have the correct documentation.

This guide shows:

• what types of expenses can normally be approved

• which cannot normally be approved

• what amount limits apply

• what documentation is required

2. The basic rule: connection to the assignment + correct documentation

In order for an expense to be reimbursed via WorkNode, the following is normally required:

1. Direct link to an assignment invoiced via WorkNode (purpose and timing must be related).

2. Necessary expense to carry out the assignment.

3. Reasonable level in relation to the assignment.

4. Correct documentation (receipt or invoice).

WorkNode always follows the Swedish Tax Agency's rules when handling expenses.

3. Items of lasting value (important limitation)

Costs for items of lasting value cannot normally be reimbursed as tax-free expenses via WorkNode if you keep the item privately. Examples:

• computers, phones, cameras

• tools and machinery

• furniture and interior design

The reason is that this could constitute private benefit/ownership, which as an employer must be handled differently (often as a benefit or salary) and therefore falls outside the scope of "tax-free expense allowances."

Exceptions may sometimes be made if it is clear that:

• rent/lease (not purchase), or

• purchases on behalf of the customer where the goods accrue to the customer (see section 8).

4. Requirement for receipt/invoice (supporting documentation)

You always need a receipt or acknowledgment showing that you paid yourself.

Receipts must clearly show:

• supplier name

• date

• what was purchased (specification)

• price/amount

• VAT (if applicable)

Card statements/screenshots are usually not sufficient, as they rarely show what was actually purchased.

Amount limit: SEK 4,000

• Receipts/invoices exceeding SEK 4,000 must be made payable to Worknode Freelance AB.

• If the documentation is not submitted to WorkNode, we may need to reject it or request corrections.

(Practical tip: if you know that the purchase may exceed SEK 4,000, ask the supplier to send the invoice directly to Worknode Freelance AB.)

5. When are deductions/expenses paid?

The deduction will only be paid once your customer invoice has been paid.

This means:

• you register the expense and upload the supporting documentation

• we review

• Payment will only be made once the customer's payment has been received.

6. Travel and mileage allowance

Tickets

For travel, a ticket with a visible date must be attached (e.g., train, bus, plane, ferry, parking if relevant).

Mileage allowance

Mileage allowance can be paid tax-free according to the Swedish Tax Agency's standard rate when it is a business trip and you can show proof of travel (logbook/travel):

The driving log should contain:

• date

• from - to

• number of miles

• purpose/customer/assignment

Note: Travel that is considered commuting (to a "regular workplace") is not normally counted as business travel.

7. Subscriptions and licenses (normally not deducted via WorkNode)

Ongoing subscriptions and licenses cannot normally be deducted via WorkNode. Example:

• software licenses

• cloud services

• memberships/subscriptions

The reason is that they are often difficult to clearly link to a specific assignment and may also have private uses.

8. Purchases on behalf of the customer (when the customer is to own)

If an expense is to be re-invoiced, select this option when creating the invoice in WorkNode. The expense will then be added as a separate line on the invoice.

When the expense is re-invoiced, the following applies:

• The invoice recipient's requirements for documentation and conditions apply, as it is the customer who will reimburse the cost.

• Therefore, ensure that you have the documentation required by the customer (e.g., receipt, specification, date, purchase reference, project code).

• WorkNode may still need the documentation in order to handle the expense correctly in our process, but the assessment of what constitutes "sufficient" documentation is primarily based on the customer's requirements when it is a re-invoiced expense.

9. Reverse charge (important when purchasing from abroad)

If you purchase goods or services from a foreign supplier within the EU (and sometimes even outside the EU), reverse charge VAT may apply. In such cases, it is particularly important that the documentation is correct.

In order for reverse VAT to be handled correctly, the supplier normally needs:

• invoice without VAT (0% VAT) and specify "reverse charge" or equivalent

• enter Worknode's VAT number

WorkNodes VAT number: SE559156129401

Practical:

• If you are purchasing from, for example, an EU service provider (software, advertising, cloud services, consulting services), you will often be required to provide your VAT number for correct VAT handling.

• If the VAT number is missing, the supplier may add foreign VAT, which often makes processing more difficult or impossible as tax-free expense reimbursement via WorkNode.

If you are unsure, please contact support before completing your purchase.

10. Important restrictions and ceiling rules

Tax exemption

You will not pay tax or employer contributions on the total amount of your receipts, provided that the reimbursement is correctly classified as tax-free expense reimbursement and complies with the rules.

Ceiling: deductions cannot exceed the amount of the invoice

The total amount of your tax-free deductions cannot exceed the invoice amount excluding VAT minus WorkNode's fee.

This means that you cannot "withdraw" more tax-free expense allowances than what is included in the invoice's net basis.

11. WorkNode's right to refuse

Worknode reserves the right to reject your claim for a deduction.

Common causes:

• missing or unclear documentation

• no clear connection to the assignment

• the cost is deemed to have private benefit or lasting value

• incorrect VAT handling (e.g., reverse charge without a VAT number)

• amounts over SEK 4,000 where the supporting documentation is not addressed to Worknode Freelance AB

12. Quick checklist before submitting

• Do you have a receipt/invoice showing the date, amount, VAT, and what you purchased?

• Is it clearly linked to an assignment that is invoiced via WorkNode?

• Is the amount over SEK 4,000? Then the document must be addressed to Worknode Freelance AB.

• Is it an EU/foreign purchase? Ensure reverse charge and WorkNode's VAT number: SE559156129401

• Is it a trip? Attach your ticket with the date or your driving log.

Questions?

Contact us at:
08-414 005 51
support@worknode.se

Opening hours: Weekdays 09 - 17