- The income tax rules regarding tax-free benefits do not affect the VAT assessment when revaluing the taxable amount
- Example: tax-free bike benefit against gross salary deduction
- A company leases e-bikes to its employees against a gross salary deduction
- The company does not rent out bikes to anyone other than employees, but the rental is part of the company’s economic activity
- The company pays 420 SEK per month per bike according to the leasing agreement
- The benefit value for employees makes the bike benefit tax-free under the Income Tax Act
- The company makes a gross salary deduction of 319 SEK per month per employee with the bike benefit
- The compensation from employees should be considered market-based when it covers the costs incurred by the company for renting out the bikes
- The company should calculate the output tax based on its expenses, which is 420 SEK per month per bike
- The company should report 84 SEK in output tax on each provision (20% of 420 SEK)
- The income tax benefit rules do not affect the VAT assessment when revaluing the taxable amount.
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.
