Legal requirement receipts
The Tax Agency imposes requirements on the design of the receipt, that the receipt must be in original form and stored in accordance with the Accounting Act. Receipt copies are not accepted as supporting documents.
Design and mandatory information
In order for your employer to be able to pay your health care allowance, your receipt/certificate must comply with the requirements set by the Value Added Tax Act.
Your receipt will be reviewed manually and in order for you to receive your healthcare allowance as soon as possible, your receipt needs to contain the information below. Otherwise, you may need to supplement your application with a new receipt.
Details for a valid receipt:
- Name and/or social security number (must be issued by the health care provider, you cannot write this on the receipt yourself, not needed if the receipt is less than SEK 4,000).
- The price of the activity incl. VAT (if the health care provider is subject to VAT) and excluding any membership fee.
- If your receipt refers to a single activity or treatment that does not include exercise, it must not cost more than SEK 1,000 per occasion. If the cost of the activity exceeds SEK 1,000, it must be stated how many occasions or how long a period is intended.
- You may use receipts relating to purchases made from 07/01/2022 onwards. Keep in mind that it must be an original receipt and not a replacement receipt you received afterwards.
- Full company name or organization number of the health care provider.
- Information about the type of activity the amount refers to. It can e.g. don’t just say ”health care” on the receipt.
The receipt must show that you have paid
When you apply for your health care allowance, your receipt/document must certify that you have paid for the activity.
This means i.a. that it is not enough to send in an invoice as support, but you also need to be able to show that the invoice has been paid. You cannot receive health care allowance for an activity via direct debit until your monthly payment has been made. It is fine to send in a cash receipt and supplement your application with statements of completed monthly payments from your internet bank.
According to the Swedish Tax Agency’s rules, you cannot get your wellness allowance paid until you have had an actual expense for the wellness activity. In other words, you cannot receive your healthcare allowance immediately after signing a direct debit agreement, even if it is binding. You must wait until you have incurred an expense before applying.
To avoid applying for grants several times, you can wait until you have had several direct debit payments. The easiest way is if you wait until the direct debit payments correspond to your entire healthcare allowance.
By choosing a direct debit, you do not receive your healthcare allowance immediately and therefore risk missing out on part of it, if, for example, you terminate your employment.
What the direct debit receipt should look like
A receipt (certificate) for direct debit must be issued by the healthcare provider and it must clearly state which months you have already paid for. On ”Date of expenditure”, select the date on which you received the receipt (certificate) from the health care provider.