Equipment
Computer as an expense – is it allowed?
For freelancers who invoice through WorkNode without their own company.
No, a computer cannot be added as an expense.
Source: Swedish Tax Agency: Work tools (in Swedish), Swedish Tax Agency: Benefits (in Swedish)
Why?
You keep the computer when the assignment ends. According to the Swedish Tax Agency, it is taxable compensation when an employer pays for an employee’s own work tools. You would then pay tax and we would pay employer contributions on the amount.
Good to know
- This also applies to tablets and monitors.
- Exception: the computer is rented for the assignment, or bought for the client and handed over to them.
What you need to show
If rented: a rental agreement or receipt showing the rental period.
Do this instead
Rent the equipment for the period of the assignment, or ask the client to buy it.
How it works through WorkNode
The expense is booked by WorkNode as your employer. If the cost is private, it counts as a benefit, and you would then pay tax and we would pay employer contributions on it. That is why we only approve costs that belong to the assignment.
Why we are careful →