Here is a selection of Frequently Asked Question(s)
What exactly is "traktamente"?
Traktamente is a term for a compensation that an employer is paying to an employee for their increased (personal) costs during a business trip (or any employment related travel for that matter). This is in accordance with the tax regulations and will be paid out in compliance to Skatteverkets instructions. Traktamente implies with increased cost for food, overnight expenses and other small expenses during the business trip.
” Byggmoms” is a specific reverse VAT category which is used in construction industry.
“Omvänd byggmoms” applies within the sales of the construction services between companies in construction sector. Which means that when a construction company is invoicing another construction company, it will be not issued with VAT rate. Invoice will be with 0% VAT instead and with a comment “reverse construction – VAT (omvänd skatteskyldighet - omvänd byggmoms).
This will be effective when:
A company sells construction services /construction cleaning or has rented out workforce for these services.