UTLÄGG
Terms and guide for expenses and deductions at WorkNode
How tax-free expense reimbursements work. Learn the rules, thresholds and documentation requirements that affect your salary.
01
The basic rule: Assignment connection and valid documentation
Because WorkNode acts as your formal employer when you invoice through us, we can pay certain reimbursements as tax-free expense reimbursements. You will not pay tax or employer contributions on the value of your receipts, provided the reimbursement is correctly classified and meets current rules.
An expense normally must meet all four of these criteria to be approved and reimbursed:
- Direct connection: The cost must be clearly connected to an assignment invoiced through WorkNode, with a corresponding purpose and timing.
- Necessity: The cost must be necessary to complete that specific assignment.
- Reasonable level: The cost must be reasonable in relation to the assignment's nature and scope.
- Valid documentation: You must always provide a valid receipt or invoice.
02
What must a valid receipt contain?
Always attach a receipt or acknowledgement showing that you paid the expense. Ordinary card statements or bank screenshots are normally insufficient because they rarely itemise what was purchased.
An acceptable receipt must clearly show:
- Supplier: The supplier's full name.
- Date: The purchase date.
- Description: A clear description of the goods or services purchased.
- Price: The total price and amount.
- VAT: An itemised VAT amount, where VAT applies.
03
Items with lasting value and recurring subscriptions
Strict limits apply to tax-free expense reimbursements. WorkNode may reject claims that do not meet these terms.
Items with lasting value
Products such as computers, phones, cameras, tools, machinery, furniture and furnishings normally cannot be reimbursed if you retain them privately. Private benefit or ownership may make the item a taxable benefit or salary, placing it outside the tax-free model. Exceptions may apply to pure rental or leasing, or a purchase made directly for a client where the item becomes the client’s property.
Subscriptions and licences
Recurring subscriptions and licences, such as software licences, cloud services, memberships or subscriptions, are normally not reimbursed through WorkNode because they are difficult to tie to a specific, time-limited assignment and may be used privately.
04
Rules for business travel
When travelling in connection with an assignment, you may apply for expense reimbursement under these guidelines:
- Public transport and tickets: Attach a valid dated ticket or receipt for train, bus, air or ferry travel and parking.
- Mileage in your own car: Mileage may be paid tax-free at the Swedish Tax Agency's standard rate for genuine business travel. Ordinary commuting to your normal workplace is not business travel.
- Driving log: You must provide a driving log to receive mileage reimbursement.
- Date: The driving log must include the date of travel.
- Address: The driving log must show the journey’s origin and destination addresses.
- Distance: The driving log must show the total distance driven in Swedish miles.
- Purpose and assignment: The driving log must state the purpose and relevant client or assignment.
05
Foreign purchases, reverse-charge VAT and re-invoicing
Reverse-charge VAT
Reverse-charge rules often apply when buying goods or services from a foreign supplier inside or outside the EU. The supplier must invoice without VAT at 0%, include the words “reverse charge” and state WorkNode’s VAT number: SE559156129401. Without the VAT number, the supplier may charge foreign VAT, making tax-free reimbursement difficult or impossible.
Purchases on behalf of a client
If an expense is to be re-invoiced to your client, select that option when creating the invoice so it appears as a separate line. The client’s documentation and project-code requirements primarily determine what is sufficient, because the client reimburses the cost. WorkNode must still receive the documentation to process it correctly.
06
Overall cap on deductions
There is an absolute cap on tax-free deductions for an assignment. Approved receipts can never exceed the invoice total excluding VAT minus WorkNode's administration fee. Tax-free reimbursement cannot exceed the invoice's actual net basis.
WorkNode may reject claims when documentation is missing, the cost is not connected to the assignment, the item has lasting private value or VAT has been handled incorrectly. Your expense is reimbursed only after the client has paid the client invoice to us.
07
Quick expense checklist
Check your receipts before submitting them for review:
- Receipt: Does it clearly show the date, amount, VAT and purchase?
- Connection: Is the cost clearly and necessarily connected to the assignment you are invoicing?
- Over SEK 4,000: Ensure the document is issued to Worknode Freelance AB.
- Foreign purchase: Check reverse charge and that WorkNode’s VAT number, SE559156129401, is included.
- Travel: Attach a dated ticket or complete driving log.
VANLIGA FRÅGOR
FAQ: Expenses and deductions
- When are deductions and expenses paid?
Deductions and expenses are paid only after your client invoice has been paid.
- What applies to receipts over SEK 4,000?
Receipts or invoices exceeding SEK 4,000 must always be issued to Worknode Freelance AB. Otherwise, WorkNode may have to reject the claim or request a correction.
- Can I be reimbursed for a computer, phone or tools?
Normally not if you retain them privately. Items with lasting value may create private benefit or ownership and therefore normally fall outside the tax-free model.
- What is WorkNode's VAT number?
WorkNode's VAT number is SE559156129401.
Unsure about an expense?
Contact support before making the purchase, and we will help you review the documentation requirements.