How do you set up the new rules for representation?

According to the new rules for representation that took effect January 1, 2017, it is possible to lift all VAT on amounts up to 300 SEK / person excluding VAT. If the representation is done for more than 300 SEK / person excluding VAT as use of a fixed VAT amount. It is now only the VAT that is deductable.

You need to set up two different types of representation types (Arrow A) (perhaps more if the company separates the internal and external representation), one for receipt of maximum SEK 300 / person and one for a receipt for more that 300 SEK / person.

The only difference between these two is the amount that you specify in the box for Fixed VAT Amount (Arrow B). On the type of max 300 SEK / person the values will be 75 SEK (maximum amount that can be drawn at 25% VAT) and on the type for more than SEK 300 / person, use the value 46 SEK. The value in the box for Deductable amount should be 0 (Arrow C).

It is important that the employee select correct type of representation excluding VAT and that they indicate the correct tax amount from the receipt at the registration of its representation.