Skip to main content
Proper receipt handling and expense processing are not just good habits — they are legal requirements for Swedish businesses. This guide covers how to upload and manage receipts, what Swedish bookkeeping rules require, how expense statuses work, and how to handle shared expenses with participants.

​
Uploading Receipts

​
Why Receipts Matter

In Sweden, every business expense you want to deduct must be backed by a receipt or equivalent documentation. Skatteverket (the Swedish Tax Agency) can request proof of any deduction, and missing receipts can lead to disallowed deductions and potential penalties.

​
How to Upload

When creating or editing an expense in Aourly:
  1. Click the receipt upload area
  2. Select an image (JPG, PNG) or PDF file
  3. The file is uploaded and linked to the expense
The receipt is stored securely within your company’s data.

​
Tips for Good Receipt Photos

  • Take the photo immediately after the purchase. Thermal paper receipts (the kind most stores use) fade within weeks or months.
  • Ensure readability: The photo should be sharp, well-lit, and all text clearly legible.
  • Capture the entire receipt: Do not crop out any part, especially the seller details and VAT breakdown.
  • Avoid glare: Photograph on a flat, dark surface to reduce reflections.

​
Swedish Receipt Requirements

For an expense to be valid for bookkeeping and tax deduction in Sweden, the receipt (kvitto) must contain:

​
For All Amounts

  • Seller’s name and organization number (organisationsnummer)
  • Date of the transaction
  • Description of what was purchased (goods or services)
  • Total amount including VAT
  • VAT amount or VAT rate

​
For Amounts Over 4,000 SEK (incl. VAT)

In addition to the above:
  • Buyer’s name and address (your business name and address)
  • This is the threshold for a “full invoice” (fullstandig faktura) requirement

​
For Simplified Receipts (Under 4,000 SEK)

Smaller purchases can use simplified receipts, which still need the seller’s name, date, description, and total amount. Most store receipts meet these requirements automatically.

​
Digital Receipts

Email receipts, digital invoices, and online purchase confirmations are fully valid. Save them as PDF and upload to Aourly.

​
Expense Statuses

Expenses follow a three-stage lifecycle:

​
Unhandled

The initial status when an expense is created. This means:
  • The expense has been logged but not yet reviewed
  • It can be freely edited
  • It is not available for invoicing
Think of Unhandled as your inbox of expenses that need attention.

​
Handled

The expense has been reviewed and processed:
  • Receipt has been verified
  • Category and amounts are confirmed
  • For billable expenses: ready to be included on an invoice
  • For non-billable expenses: ready for bookkeeping
Mark an expense as Handled after you have checked all the details. The expense has been financially settled:
  • For billable expenses: the client invoice has been paid
  • For non-billable expenses: the cost has been accounted for
  • The expense lifecycle is complete

​
Processing Expenses

A recommended weekly routine:

​
1. Review New Expenses

Open the Expenses page and filter for Unhandled expenses. For each one:
  • Verify the receipt is attached and legible
  • Check the category is correct
  • Confirm the amount matches the receipt
  • Verify the VAT rate is accurate
  • For billable expenses, confirm the gig link

​
2. Handle Valid Expenses

Once verified, mark each expense as Handled. This moves it to the processed state and makes billable expenses available for invoicing.

​
3. Flag Issues

If an expense has problems (missing receipt, wrong amount, unclear category), leave it Unhandled and add a note about what needs to be fixed.

​
Expense Participants

​
When to Add Participants

Participants are required for representation expenses — costs related to business entertainment, meals, or events. Swedish tax law (Inkomstskattelagen) requires documentation of:
  • Who attended the meal or event
  • Their company affiliation
  • The business purpose

​
How to Add Participants

When creating or editing an expense:
  1. Navigate to the participants section
  2. Click to add a participant
  3. Enter their name
  4. Enter their company
  5. Repeat for all attendees

​
Representation Rules in Sweden

Swedish tax rules for representation (representation) are specific:
  • External representation (meals with clients, potential clients, or business partners): The deductible amount for food is limited to 60 SEK per person excluding VAT.
  • Internal representation (team events, employee meals): Different rules apply depending on frequency and purpose.
  • Documentation required: Who attended, the business purpose, and the amount spent per person.
Even if the actual cost exceeds the deductible limit, you should log the full expense in Aourly. The deduction limit is applied during bookkeeping and tax filing, not during expense tracking.

​
Participant Examples

Client lunch (external representation):
  • You (your company)
  • Maria Andersson (TechCorp AB)
  • Johan Berg (TechCorp AB)
  • Purpose: “Project kickoff discussion for Q2 website redesign”
Team dinner (internal representation):
  • You (your company)
  • Anna Larsson (your company)
  • Erik Nilsson (your company)
  • Purpose: “Quarterly team planning dinner”

​
From Expense to Invoice

For billable expenses, here is the complete flow: 
Create expense (Unhandled)
    |
    v
Review and verify receipt
    |
    v
Mark as Handled
    |
    v
Create invoice for the gig
  --> expense appears as available line item
    |
    v
Include expense on invoice
  --> expense linked to invoice
    |
    v
Client pays invoice
    |
    v
Mark expense as Paid
Each step creates a clear trail from the original expense through to payment.

​
Common Mistakes to Avoid

​
Missing Receipts

Do not create expenses without receipts and plan to “add them later”. Later often never comes. Upload the receipt when creating the expense.

​
Wrong VAT Rates

Double-check the VAT rate on the receipt. A common error is using 25% for food (which is 12%) or for books (which is 6%).

​
Forgetting Participants

For business meals, forgetting to add participants means the expense may not be deductible. Add them immediately while you remember who was there.

​
Mixing Personal and Business

A dinner where you discussed business for 5 minutes is not a representation expense. Be honest about the business purpose.

​
Letting Expenses Pile Up

Processing 50 expenses at month-end is painful and error-prone. Process weekly for a smoother experience.
Swedish tax authorities (Skatteverket) require original receipts for all business deductions. Always keep a digital copy as a backup.
For representation expenses (meals with clients), the deductible amount is limited. Currently, the deductible amount for external representation meals is up to 60 SEK per person (excl. VAT) for the food portion.
Expense participants are especially important for representation expenses. Without a documented attendee list, the expense may not be deductible.
Process expenses weekly. A backlog of unhandled expenses makes month-end bookkeeping stressful and error-prone.

​
Frequently Asked Questions

Try to obtain a duplicate from the seller. If that is not possible, create a written note documenting the expense details (date, amount, purpose, seller). While this is not ideal, it may be accepted. For larger amounts, a missing receipt can mean the deduction is disallowed.
You can upload images (JPG, PNG) and PDF files. For phone photos, JPG is the most common format and works well.
No. Participants are only required for representation expenses (meals, events, entertainment) where Swedish tax rules require attendee documentation. For other expenses like travel or materials, participants are not needed.
Handled means the expense has been reviewed and processed (receipt verified, category checked, ready for invoicing). Paid means the money has actually been reimbursed or settled. For billable expenses, Paid typically means the client invoice has been paid.
Yes, you can add participants to an expense to document who was involved. This is particularly useful for shared meals, team events, or any cost that involves multiple people.
Billable expenses that are Handled and linked to an gig become available as line items when you create an invoice for that gig. The expense amount plus any margin is added to the invoice. Once the invoice is sent and paid, the expense is marked as Paid.