{"id":11046,"date":"2023-02-13T09:25:17","date_gmt":"2023-02-13T09:25:17","guid":{"rendered":"https:\/\/coolcompany.com\/se\/?p=11046"},"modified":"2026-01-19T15:34:16","modified_gmt":"2026-01-19T15:34:16","slug":"deductions-and-expenses-on-your-invoice","status":"publish","type":"post","link":"https:\/\/coolcompany.com\/se\/en\/deductions-and-expenses-on-your-invoice\/","title":{"rendered":"Deductions and expenses on your invoice"},"content":{"rendered":"\n<section class=\"wp-block-coolcompany-section has-violet-10-background-color has-background\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-style-right-image is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\"><div class=\"breadcrumbs align  wp-block-bcn-breadcrumb-trail has-text-color has-background\" vocab=\"https:\/\/schema.org\/\" typeof=\"BreadcrumbList\">\n\t<span><\/span>\n\t<\/div>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"h-deductions-and-expenses-on-your-invoice\">Deductions and expenses on your invoice<\/h1>\n\n\n\n<p>Below you can read about how to calculate expense costs on your invoice. Follow our example of how gross salary, net salary and expenses are broken down when <a href=\"https:\/\/coolcompany.com\/se\/en\/invoice-salary\/\">calculating your salary.<\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/coolcompany.com\/se\/wp-content\/uploads\/sites\/2\/2022\/02\/frilansare-jobbar-fran-cafe.png\" alt=\"\" class=\"wp-image-9712\" srcset=\"https:\/\/coolcompany.com\/se\/wp-content\/uploads\/sites\/2\/2022\/02\/frilansare-jobbar-fran-cafe.png 584w, https:\/\/coolcompany.com\/se\/wp-content\/uploads\/sites\/2\/2022\/02\/frilansare-jobbar-fran-cafe-283x300.png 283w, https:\/\/coolcompany.com\/se\/wp-content\/uploads\/sites\/2\/2022\/02\/frilansare-jobbar-fran-cafe-480x508.png 480w\" sizes=\"(max-width: 584px) 100vw, 584px\" \/><\/figure>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<div class=\"wp-block-coolcompany-separator is-style-default has-violet-10-background-color has-background\"><svg width=\"100%\" viewBox=\"0 0 1600 60\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path fill=\"#ffffff\" d=\"M0 0L29.6667 1.75612C59.5 3.36587 118.833 6.87807 178 12C237.167 17.122 296.167 23.8537 355.333 22.6829C414.5 21.5122 473.833 12.1464 533.333 9.07319C592.833 5.85368 652.167 8.78051 711.333 11.2683C770.5 13.6098 829.5 15.6585 888.667 18.7317C947.833 21.9512 1007.17 26.3415 1066.67 27.8049C1126.17 29.2683 1185.5 27.8049 1244.67 23.7073C1303.83 19.4634 1362.83 12.7317 1422 8.34148C1481.17 3.95124 1540.5 1.90246 1570.33 1.02441L1600 0V60H1570.33C1540.5 60 1481.17 60 1422 60C1362.83 60 1303.83 60 1244.67 60C1185.5 60 1126.17 60 1066.67 60C1007.17 60 947.833 60 888.667 60C829.5 60 770.5 60 711.333 60C652.167 60 592.833 60 533.333 60C473.833 60 414.5 60 355.333 60C296.167 60 237.167 60 178 60C118.833 60 59.5 60 29.6667 60H0V0Z\"><\/path><\/svg><\/div>\n\n\n\n<section class=\"wp-block-coolcompany-section\">\n<div class=\"wp-block-columns is-style-columns2 is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">What are expenses?<\/h2>\n\n\n\n<p>You may need to make purchases, pay for travel or rent equipment in connection with an assignment. This is an expense that you incur for the customer. When you invoice your customer for the assignment, you should also invoice them for any expenses associated with the assignment. However, we recommend that you check future expenses with your customer in advance, so that no misunderstandings arise when the invoice comes to be paid.<\/p>\n\n\n\n<p><a href=\"https:\/\/coolcompany.com\/se\/en\/expenses\/\">Read more about expenses <\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Deductions for expenses in connection with assignments<\/h2>\n\n\n\n<p>How you handle expense costs differs slightly if you have previous experience from running your own company. It probably differs quite a lot if you have previously only worked as an employee.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>One difference to having your own company is that you cannot deduct VAT as an independent contractor. Instead Cool Company is responsible for that.<\/li>\n\n\n\n<li>As a former employee, the difference is that you will have no income or expenses other than those you create yourself.<\/li>\n\n\n\n<li>The cost of an expense results in a tax-free deduction from your business. As you are responsible for paying the cost of the expense with your own personal money, the tax has already been deducted once (when you first earned the money).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-light-blue-color has-css-opacity has-light-blue-background-color has-background\"\/>\n\n\n\n<p>Use our example calculation below to understand how best to manage expenses, and how to get back the full amount you spent. Let\u2019s start with an example where you do not have any expenses at all. This is to make it easier to follow the process through to the end.<\/p>\n\n\n\n<p>In our example, you are a self-employed floor fitter. You have been commissioned to lay a floor for a customer.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You have offered to do the work for SEK 10,000 excluding VAT.<\/li>\n\n\n\n<li>The floor to be laid costs SEK 5,000 excluding VAT, i.e. SEK 6,250 including VAT.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<div class=\"wp-block-coolcompany-separator is-style-has-shadow\"><svg width=\"100%\" viewBox=\"0 0 1600 60\" fill=\"none\" xmlns=\"https:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path fill=\"#ffffff\" d=\"M0 0L29.6667 1.75612C59.5 3.36587 118.833 6.87807 178 12C237.167 17.122 296.167 23.8537 355.333 22.6829C414.5 21.5122 473.833 12.1464 533.333 9.07319C592.833 5.85368 652.167 8.78051 711.333 11.2683C770.5 13.6098 829.5 15.6585 888.667 18.7317C947.833 21.9512 1007.17 26.3415 1066.67 27.8049C1126.17 29.2683 1185.5 27.8049 1244.67 23.7073C1303.83 19.4634 1362.83 12.7317 1422 8.34148C1481.17 3.95124 1540.5 1.90246 1570.33 1.02441L1600 0V60H1570.33C1540.5 60 1481.17 60 1422 60C1362.83 60 1303.83 60 1244.67 60C1185.5 60 1126.17 60 1066.67 60C1007.17 60 947.833 60 888.667 60C829.5 60 770.5 60 711.333 60C652.167 60 592.833 60 533.333 60C473.833 60 414.5 60 355.333 60C296.167 60 237.167 60 178 60C118.833 60 59.5 60 29.6667 60H0V0Z\"><\/path><\/svg><\/div>\n\n\n\n<section class=\"wp-block-coolcompany-section is-style-default\">\n<div class=\"wp-block-columns is-style-columns2 is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Example calculation 1: Invoice without expenses<\/h2>\n\n\n\n<p>We will start with an invoice without expenses, where the customer pays for the floor themselves. As you do not need to pay any expenses for the floor, the calculation looks like this.<\/p>\n\n\n\n<p><strong>Labour cost:<\/strong>&nbsp;SEK 10,000 excl. VAT<br><strong>Invoice value:<\/strong>&nbsp;SEK 10,000 excl. VAT<br><strong>Gross salary, incl. holiday pay (taxable):<\/strong>&nbsp;SEK 7,154<br><strong>Net salary, incl. holiday pay:<\/strong>&nbsp;SEK 5,008<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/coolcompany.com\/se\/wp-content\/uploads\/sites\/2\/2020\/02\/expresspay.svg\" alt=\"Illustration of Express pay\" class=\"wp-image-994\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Example calculation 2: Invoice with expenses<\/h2>\n\n\n\n<p>Now it\u2019s time to look at what the procedure is when you pay the expenses for the floor yourself.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 1. Create an expense to account for your cost: 50% of the expense back<\/strong><\/h3>\n\n\n\n<p>Before you create your invoice, or at least when you create it, you should create an expense report for the cost you incurred for the purchase of the floor.&nbsp;In the expense report, you should fill in what you actually paid for the floor as a private individual, i.e. SEK 6,250 including VAT.<\/p>\n\n\n\n<p>For an expense, no tax or employer\u2019s contributions are deducted. So when you have an expense, this means that your <a href=\"https:\/\/coolcompany.com\/se\/resurser\/ekonomi\/lon\/bruttolon\/\" target=\"_blank\" rel=\"noreferrer noopener\">gross salary<\/a>&nbsp;(your salary before tax) is allocated so that the part from which tax is to be deducted is reduced and the \u201ctax-free\u201d part relating to your expense increases.<\/p>\n\n\n\n<p>Therefore the calculation is as follows:<br><strong>Invoice value:<\/strong>&nbsp;SEK 10,000 excl. VAT<br><strong>Expenses for floor:<\/strong>&nbsp;SEK 6,250 incl. VAT (SEK 5,000 excl. VAT)<br><strong>Gross salary:<\/strong>&nbsp;SEK 3,349 (SEK 10,000 minus expenses and fees)<br><strong>Net salary:<\/strong>&nbsp;SEK 2,344<br><strong>Total remuneration paid, incl. expenses:<\/strong>&nbsp;SEK 8,595<\/p>\n\n\n\n<p><strong><br>Note:<\/strong>&nbsp;The difference between what you received in this first step and the example without expenses is <strong>SEK 3,587 (SEK 8,595 minus SEK 5,008)<\/strong>.<\/p>\n\n\n\n<p>So, to compensate for your reduced salary, you need to invoice for the cost of the floor. Clearly your customer should pay \u2013 after all, it was the customer who ordered both the job and the floor. This leads us to step 2.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 2. Record the entire cost of the expense on the invoice: 50% of the expense<\/strong><\/h3>\n\n\n\n<p>You simply include the cost of your expense, i.e. the floor you purchased, as a line on the invoice you intend to send to your customer. On the invoice, include the cost excluding VAT.<\/p>\n\n\n\n<p>That provides the following complete summary:<br><strong>Invoice value:<\/strong>&nbsp;SEK 15,000, of which<br><strong>&nbsp;&nbsp;&nbsp;\u2026&nbsp;Labour costs:<\/strong>&nbsp;SEK 10,000 excl. VAT<br>&nbsp;&nbsp;&nbsp;<strong>\u2026&nbsp;Purchase of floor:<\/strong>&nbsp;SEK 5,000 excl. VAT<br><strong>Expenses for floor:<\/strong>&nbsp;SEK 6,250 incl. VAT (SEK 5,000 excl. VAT)<br><strong>Gross salary:<\/strong>&nbsp;SEK 6,927 (SEK 15,000 minus expenses and fees)<br><strong>Net salary:<\/strong>&nbsp;SEK 4,849<br><strong>Total remuneration paid, incl. expenses:<\/strong>&nbsp;SEK 11,099.<strong><br>Done.<\/strong>&nbsp;The difference between this process in two steps and the example without expenses is <br><strong>SEK 11,099 minus SEK 5,008 = SEK 6,091<\/strong>. The missing SEK 159 is because Cool Company\u2019s fee will be slightly lower in the first example.<\/p>\n\n\n\n<p>In our example calculation, we rounded off slightly and assumed that you pay 30% tax and that VAT is 25%. We also assumed that your expenses are approved and that you submit the receipt in digital or physical form to Cool Company.<\/p>\n\n\n\n<p>If you have further questions about how to deal with expenses or have any other questions associated with the options for being an independent contractor, please contact our customer support. You will find our contact details in the page footer of the site or you can click on the Customer Support button to chat with us during office hours.<\/p>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":9712,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9146],"tags":[],"class_list":["post-11046","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Deductions and expenses on your invoice - Cool Company<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/coolcompany.com\/se\/en\/deductions-and-expenses-on-your-invoice\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deductions and expenses on your invoice\" \/>\n<meta property=\"og:url\" content=\"https:\/\/coolcompany.com\/se\/en\/deductions-and-expenses-on-your-invoice\/\" \/>\n<meta property=\"og:site_name\" content=\"Cool Company Sverige\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-13T09:25:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-19T15:34:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/coolcompany.com\/se\/wp-content\/uploads\/sites\/2\/2022\/02\/frilansare-jobbar-fran-cafe.png\" \/>\n\t<meta property=\"og:image:width\" content=\"584\" \/>\n\t<meta property=\"og:image:height\" content=\"618\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minuter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/coolcompany.com\/se\/en\/deductions-and-expenses-on-your-invoice\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/coolcompany.com\/se\/en\/deductions-and-expenses-on-your-invoice\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/coolcompany.com\/se\/#\/schema\/person\/5f561757ba0b05454506f133cf439c63\"},\"headline\":\"Deductions and expenses on your invoice\",\"datePublished\":\"2023-02-13T09:25:17+00:00\",\"dateModified\":\"2026-01-19T15:34:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/coolcompany.com\/se\/en\/deductions-and-expenses-on-your-invoice\/\"},\"wordCount\":906,\"publisher\":{\"@id\":\"https:\/\/coolcompany.com\/se\/#organization\"},\"image\":{\"@id\":\"https:\/\/coolcompany.com\/se\/en\/deductions-and-expenses-on-your-invoice\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/coolcompany.com\/se\/wp-content\/uploads\/sites\/2\/2022\/02\/frilansare-jobbar-fran-cafe.png\",\"articleSection\":[\"en\"],\"inLanguage\":\"sv-SE\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/coolcompany.com\/se\/en\/deductions-and-expenses-on-your-invoice\/\",\"url\":\"https:\/\/coolcompany.com\/se\/en\/deductions-and-expenses-on-your-invoice\/\",\"name\":\"Deductions and expenses on your invoice - 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