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Swedish hospitality VAT rule changes


Swedish hospitality VAT rule changes

The Swedish tax office has issued a number of changes to the right to deduct hospitality VAT based on European Union rules.  These include:

  • The upper limit of VAT deductions per corporate hospitality client has been raised from SEK 90 to SEK 300
  • For staff, the same caps have been raised from SEK 200 to SEK 300

Instead of the above, companies may still apply the old, pre-EU entry rule of SEK 180 per person.

In both cases, the right to deduct the VAT incurred depends on the expenditure also being deductible for corporate income tax.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.