Expenses and Allowances

When you travel for work, you are entitled to an allowance for expenses. In Swedish, this is called traktamente. To receive reimbursement for expenses, you need to submit an original receipt as proof of purchase.

To claim back your expenses, you need to complete and submit the form called Post-Travel Form (Reseräkning) or a form for Expenses/representation that is available in Primula. Here you fill in the information about the expenses you incurred during your work trip. You must submit your claim no later than three months after your work trip has taken place or you made a purchase.

On the form called Post-Travel form, you need to provide such details as the dates of travel, the means of transport and any expenses that you incurred.

Allowance (Traktamente)

Important for you to know is that you cannot request traktamente for training or a conference at the University for which the University has already covered your expenses.

One-Day Trip Allowance (within Sweden) (Endagsförrättning)

When the destination is more than 50 km from both your place of employment and your home, then you are entitled to a taxable supplement (förrättningstillägg). The shortest travel route applies. The supplement is SEK 100 if you are away for more than five hours and SEK 200 if you are away for more than ten hours.

Multi-Day Trip Allowance (within Sweden) (Flerdygnsförrättning)

When the destination is more than 50 km from both your place of employment and your home, then you will receive a taxable supplement (förrättningstillägg). The shortest travel route applies.

  • Full day (departure before 12 noon and return home after 19:00):
    SEK 410, of which SEK 230 is tax-free.
  • Part of the day (departure after 12 noon and return home before 19:00):
    SEK 205, of which SEK 115 is tax-free.

Overnight Allowance (Nattraktamente) for Private Accommodation

By private accommodation, we mean staying, for example, at a friend's house. For this, the allowance is SEK 430, of which SEK 110 is tax-free.

Trips Outside Sweden

Allowances for foreign travel (utlandstraktamente) are paid according to the rates set by Skatteverket for each respective country.

Meals and Food Expenditures

The payment of traktamente is designed to cover any costs for food or meals while you are away on a work trip.

If, however, your employer or host pays for your meals while you are away, the amount of traktamente paid to you will be reduced and you will be taxed on the food benefit. There are some exceptions to this. Hotel breakfasts will not be deducted, and there are separate rules for internal hospitality allowances. Full details of the latest rates can be found on the Skatteverket website.


When you need to purchase an item or a service that is work-related, you must adhere to the procurement agreements in place at Dalarna University. You should order your item or service from an agreed supplier, who will then invoice the University. Should you need to make a purchase with your own money, you can make a claim for reimbursement. Be sure to retain the receipt and submit this via Primula.

To avoid making purchases with your own money, you can apply for a credit card for expenses.


To be accepted as a valid proof of purchase, a receipt must show the following details: 

  1. Date of purchase
  2. Company details: name, address, tax (moms) registration number
  3. Product details
  4. Amount
  5. Amount of tax (moms)

If this information is not stated on the printed receipt, you must request a written receipt from the supplier/business. In accordance with rules set by the Swedish National Audit Office (Riksrevisionen), you must submit receipts in their original. Copies will not be accepted.

Receipts for Hospitality (Representation)

In addition to the above information, receipts for hospitality-related expenses (for example, coffee and lunch) must be accompanied by information stating the following:

  1. Reason for hospitality
  2. Number of guests and guests’ names and occupation
  3. The name of the business or organisation that the guests represent

Reimbursement for Travel by Private Car

When travelling for work, you should always use public transport when this is possible. However, if you must travel by car, you must first choose to use a university car or you should rent one from a procured supplier. If these are not options, you may use your own car (or other private car).

You are entitled to claim your mileage at the rate of SEK 3.75/kilometre, of which SEK 2.50 is tax-free.

You can be reimbursed for the cost of your travel between Campus Borlänge and Campus Falun at a rate of SEK 2.50/kilometre for that part that is tax-free. The same applies to car trips that are longer than 200 kilometres.

Compensation for Travel Time - Technical and Administrative Staff

When you travel for work outside normal working hours (08.00-16.00), you will receive compensation for your time at the rate of 15 minutes of worktime for each hour of travel time outside of normal working hours.

When you fill in your flex report, in the column titled “Reason for overtime/absence”, add 15 minutes for every hour of travel time that is outside normal working hours.

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