← Expense guide
Equipment
Office rental as an expense – is it allowed?
For freelancers who invoice through WorkNode without their own company.
It depends
It depends. A meeting room or venue you book for a specific assignment can be approved, but not an ongoing office.
Source: Swedish Tax Agency: Benefits (in Swedish)
Why?
An office or coworking membership you pay month to month does not belong to a single assignment and works like a subscription. A venue booked for a specific assignment, however, can be linked to it.
Good to know
- The booking must be for a date and an assignment.
- Ongoing rent and memberships are not approved.
- Ask support before you book.
What you need to show
A receipt or booking confirmation showing the date and place.
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 →