← Expense guide
Equipment
Mobile phone as an expense – is it allowed?
For freelancers who invoice through WorkNode without their own company.
Not approved
No, a mobile phone cannot be added as an expense.
Source: Swedish Tax Agency: Work tools (in Swedish)
Why?
The phone has lasting value and can be used privately after the assignment.
Good to know
- This also applies to accessories you keep.
Do this instead
Ask the client whether they can lend you a phone during the assignment.
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 →