Rules for entertainment

There are some rules at Uppsala University we need to adhere to concerning  "entertainment" (Swedish: "representation") - a common example is when we invite external guests to a restaurant.

Representation form

Anyone responsible for such an event should:

Fill in the form and send an e-mail, with the form attached, to the Head of the Department. The form contains information about:
- participant list where participants name, function and company / organization are stated. The number of internal participants should not exceed the number of external participants. If the number of participants from the University exceeds the number of external participants, a special motivation must be attached to the list of participants. Ex. to give doctoral students and postdocs the opportunity for informal interaction with invited lecturer / opponent / etc…
- purpose of the gathering stating which activity link the gathering has to our business(the purpose of "eating lunch / dinner" is not regarded as sufficient business connection by the tax authority)
- agenda / schedule / program for the meeting (needs to be attached in the e-mail).

The Head of the Department then sends back an approval by e-mail, cc to economist/financial administrator.

Invoice or own expenses
Ask the restaurant to invoice Uppsala University- Invoice address.
If an invoice is not possible and you pay for the event, apply for reimbursement in Primula- other expenses and send original receipt to the payroll unit.

Meal benefits
When your employer, according to the Income Tax Act, offers you a meal it is usually a taxable benefit, regardless of whether it is Uppsala University or anyone else who pays as long as the meal is related to your employment. This means that you pay tax on a lump sum. The standardized benefit value is intended to correspond to the savings you receive in your private costs. Information on occasions when meal benefits should be reported for taxation can be found(Swedish) handbok för sammankomster Register your taxable benefit in Primula webb. See manual.

Summary of current rules
For external entertainment (for example a dinner with an opponent or other visitors)  an amount of up to 1000 SEK per person including VAT is allowed. For internal entertainment (when all involved are affiliated with Uppsala University) the sum is a maximum of 700 SEK per person including VAT. Payed "work lunches" should be avoided, and it they occur they should also be reported for benefit tax. The person who is organizing the event is responsible for reporting participants for benefit tax. The rules can be found(in Swedish) at

If you have questions please contact any of the economist at your research program.

Last modified: 2023-05-30