A transparent overview of the Swedish VAT rules and BAS accounts that Maîtres Pay applies automatically on every entertainment bill.
Food served on premises
12%
According to VAT Act ch. 7 §1
Take-away (prepared food to go)
6%
From 1 July 2026
Alcohol
25%
Full VAT, never deductible for external entertainment
Lodging (hotel rooms)
12%
According to VAT Act ch. 7 §1
Conference
25%
Separate posting, requires attendee list
Representation, deductible
Simple refreshments in connection with business negotiations. VAT deduction up to SEK 300 per person excl. VAT.
Representation, non-deductible
Amount above the statutory cap or alcohol lacking direct business connection. Posted as cost but without VAT deduction.
Staff representation
Internal representation like staff parties, kick-offs and farewell gifts. Own rules for deduction.
Meal benefits
Meals that constitute a taxable benefit for the employee. Ongoing handling via payroll.
Employee receivables
Used for net payroll deduction when an employee has passed the limit and pays privately via salary.
Requirement for consolidated invoice above SEK 4,000
According to the VAT Act, printed company name, organisation number and address must appear on the documentation. Maîtres Pay generates a legally valid electronic consolidated invoice per month per Peppol standard.
Requirement for purpose and attendee list
Skatteverket requires attendee names, their companies and the purpose of the entertainment. Our app forces the user to fill this in within 24 hours of the visit, otherwise the bill is flagged for review.
The SEK 300 cap and proportioning
VAT deduction is limited to SEK 300 per person excluding VAT. Our engine calculates per guest automatically and splits the excess portion to account 6072 without your finance team having to do anything.