Clarification on Reporting Input Tax for Employee Expenses: Billing vs. Accrual Method

• Page updated on 2025-08-19 with clarification on reporting input tax for employee expenses
• For the invoicing method, deduction rights for input tax occur in the period when the employee received the invoice
• For the bookkeeping method, deduction rights usually occur in the period when the employer reimburses the employee
• If the fiscal year ends after the employee’s expense but before reimbursement, the employer reports input tax in the period of the financial statement

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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