How do expenses and reimbursable costs work?

If you incur expenses in connection with your assignment, there are two ways to be reimbursed.

To receive reimbursement without paying tax or employer contributions on the total shown on your receipts, you must meet the following requirements:

• A receipt or other documentation must be attached.
• State the amount in the same currency as the invoice.
• The expense must be clearly connected to the assignment and incurred while carrying it out.

When creating your invoice, you can choose:

1. To add the expense as an invoice line for your client to approve and pay.
2. Not to add the expense as an invoice line and instead have it paid as tax-free reimbursement rather than salary. WorkNode must approve the expense.

If you choose option 2, WorkNode will review your expense and reserves the right to reject your claim for a deduction.

If you are unsure whether a deduction is permitted, contact support@worknode.se first to confirm what applies.

Rules and important points:

• We always follow the Swedish Tax Agency's rules when handling expenses.
• Costs for items with lasting value cannot be deducted, such as computers, tools or furniture, because these items may not be retained for private use.
• You must always provide a receipt or proof showing that you paid the cost yourself.
• Recurring subscriptions and licences cannot be deducted.
• For travel, attach a ticket showing the date.
• Receipts must clearly show the price, date and VAT.
• Receipts for more than SEK 4,000 must be made out to WorkNode Freelance AB.
• The deduction is paid only after your client pays the invoice.
• You will not pay tax or employer contributions on the total shown on your receipts.
• Your total tax-free deductions cannot exceed the invoice total excluding VAT, less WorkNode's fee.

How do I add expenses or reimbursable costs to my invoice?

When creating your invoice, you can add expenses (see item 5). Enter the amount you paid, meaning the amount shown on the purchase receipt.
Always make sure your expense is eligible before adding it. Read more: How do expenses and reimbursable costs work?

To avoid paying tax and social security contributions on reimbursable costs, add your expenses in the dedicated expense section when creating your invoice.

Create an invoice

1. Either go to "Invoices" in the main menu or click "Create invoice" in the top-right corner.
2. Select client:
   - Click the field and select the client from the list.
   - Create a new client if they are not listed.
3. Payment
   - Enter a reference ID/project ID to help your client associate the invoice with a specific project.
   - Select the invoice currency and number of payment days.
4. Invoice content: Describe clearly what the invoice covers.
   - State whether the quantity is in hours or units.
   - Enter the price excluding VAT. Select the correct VAT rate, which will then be added to the amount entered.
   - If necessary, add more lines by clicking "Add new line".

5. Expenses:
   - Choose whether the expense should be added as an invoice line.
   - Add any expenses and clearly describe what each one covers.
   - Enter the exact amount shown on the purchase receipt.
   - Attach your receipt to the invoice.

   
   

6. Review:
   - Review your invoice carefully. If anything is incorrect, use the back button to edit it.
7. Finish:
   - When everything looks correct, click "Send invoice".

How do I add mileage allowance to the invoice?

Mileage allowance is paid as tax-free reimbursement at SEK 25 per 10 kilometres driven.

Add the mileage allowance as an expense when creating your invoice.
How do expenses and reimbursable costs work?

Include a document or receipt verifying your journey, or use a mileage log.
For further information and details about mileage allowance, visit the Swedish Tax Agency's official website.

How do I add a daily allowance to the invoice?

Add the daily allowance as an expense when creating your invoice.
How do expenses and reimbursable costs work?

Include a document serving as a receipt that verifies your journey. Note: you create this document yourself and attach it to your invoice.

For current daily allowance amounts and rules, visit the Swedish Tax Agency's official website.

Remember to stay up to date with the applicable rules and amounts, as they may change over time.