Event support is an allowance that helps event organisers and subcontractors to plan for events due to take place during the June to December 2021 period. You can apply for the allowance if an event for which you are an organiser or subcontractor cannot be held or must be significantly limited in scope due to restrictions introduced to curb the spread of COVID-19.
The allowance can reimburse up to 70% of costs that are not covered by revenue or other types of support for events that would have taken place 1 June - 31 December 2021. The maximum amount that can be granted is SEK 17.5 million.
The allowance can reimburse up to 90 % of costs that are not covered by revenue or other types of support for events that would have taken place January 1 - 30 June 2022. The maximum amount that can be granted is SEK 22.5 million.
Apply for event support and an advance decision via “My pages” (“Mina sidor”). Here you can check that your application has been received and review the information you have provided.
Apply for event support via "My pages" ("Mina sidor") External link, opens in new window.
You can apply for the allowance from 8 March 2022 until 30 June 2022.
To apply for the allowance, you need to be one of the following:
A company has the option to register one or more representatives to manage its application for event support. Your representative(s) must have Swedish e-identification since the application process is digital.
The easiest way to register a representative is via our e-service “Representatives and authorisation” (“Ombud och behörigheter”).
If a company’s authorised signatory does not have a Swedish personal identity number, it is not possible to use our e-service to register a representative. A paper form must be filled in instead.
It is important to fill in the form in good time since, as a security measure, your representative’s authorisation will not take effect until two weeks after registration. It also takes longer for the Swedish Tax Agency to process representative notifications submitted on paper rather than using our e-service. You or your representative must apply for event support by 14 February 2022 at the latest.
Representatives can check their authorisation by logging in to “My Pages” (“Mina sidor”), navigating to settings, selecting their name and choosing “Ombud” (“Representative”).
If you are planning an event scheduled to take place during 1 September 2021-30 June 2022 (for event organizers) or 1 January 2022-30 June (for subcontractors) , you can apply for an advance decision from the Swedish Tax Agency. Once the Swedish Tax Agency has assessed your application, you will receive an advance decision notification confirming whether or not the planned event fulfils the event support requirements.
You do not have to provide a statement from your accountant with your application for event support. However, if the amount of event support granted would be higher than SEK 100,000, the Swedish Tax Agency may require you to provide a statement from an accountant or auditor who has reviewed the information on which your application is based. The Swedish Tax Agency may request such a statement if, for example, it can help to reduce the risk of error. The statement must be issued by a registered auditing firm or an authorised accountant.
The Swedish Tax Agency will process your application as quickly as possible. However, it is difficult to say exactly how long it will take. To ensure fast and smooth processing, it is important to make sure that your application is complete.
If your application for event support is approved, we will pay the money out to you. For more information, please see the section “Payment of event support”.
Your company must fulfil the following conditions to qualify for event support:
The allowance does not cover events included in regular sports training or competition activities, such as series matches or similar fixtures. However, you may be eligible for support for open races, youth cups and similar events.
Your company must also have done everything possible to avoid having to cancel or restrict the event – for example, by changing the venue, replacing standing room with seating, and so on.
Your company must be approved for F-tax when the Swedish Tax Agency assesses its application for event support. Tax-exempt foundations, associations and registered religious organisations do not need to be F-tax certified. Non-profit organisations must have been assigned an organisation number by 31 December 2019 at the latest to be eligible for support.
If your company is not F-tax approved, you must apply for and be granted F-tax before you can apply for event support.
If your company is in financial difficulty, it cannot be granted the allowance. When assessing whether a company is having financial difficulties, we consider its situation at the following two points in time:
If your company is a legal entity, neither it nor any individuals with a significant influence on the business may be disqualified from engaging in business activities.
When applying for event support, you will also be asked to provide the following details:
This information will be forwarded to the European Commission for follow-up.
If you are applying for event support as a subcontractor, you must specify which organiser has hired you. You must also specify the event for which the organiser has hired you.
If the organiser has not applied for event support, you must provide the information that the organiser would otherwise have been required to provide in order to qualify for the allowance.
Event support covers up to 70% of the necessary direct costs associated with an event. The maximum allowance that can be granted is SEK 17.5 million. If the company is part of a group, the maximum amount applies to the entire group. The costs must have be incurred after 1 January 2021.Companies can apply for event support to cover costs directly attributable to the event in question, such as the following:
The costs must be directly connected with the event in question, and essential to its planning and execution.
Event support cannot be granted for the following:
Any revenue from the event must be deducted.
The company must also have done everything that could be expected to avoid or minimise any negative impact on the event, thus avoiding unnecessary costs.
The maximum allowance you can be granted may be reduced if your company has previously received certain types of government support or loans. If your company has been granted event support, a government rent subsidy (for certain periods), reorientation support (for certain periods) or loans as an organiser or retailer of package tours, the amount received will be deducted from the maximum allowance of SEK 17.5 million. Since the maximum allowance applies to all of the companies within a group, the total support provided previously will be calculated, reducing the scope of the potential allowance. If your company is part of a group, you therefore need to know whether other group companies have received any such support or loans.
If your company, or any companies within the same group, have previously received event support, the maximum allowance will be reduced by the corresponding amount.
Has your company, or another company in the same group, received a rent discount, entitling the landlord to government support? If so, the maximum allowance will be reduced by the corresponding amount. This reduction applies to support relating to rent during the 1 April to 30 June 2020 period, or throughout 2021.
If your company, or a company within the same group, received government support to compensate for rent discounts granted to certain tenants, this does not affect the maximum event support allowance.
If your company, or a company within the same group, has received reorientation support for the June and July 2020 period, the maximum event support allowance will be reduced by the corresponding amount.
If your company, or a company within the same group, has received a government loan as an organiser or retailer of package tours, due to the spread of COVID-19, the maximum event support allowance will be reduced by the corresponding amount.
The allowance will be paid out to the PlusGiro or BankGiro account you specified in your application. If you do not have a PlusGiro or BankGiro account number, the money can be paid out to a bank account. To ensure that the allowance is paid out to the correct account, it is important that you provide complete and correct details of the bank, account number and account holder’s name. The support is not automatically paid out to your tax account, but it can be deposited there if you prefer.
Event support is a business grant and must be declared in full in the tax return for the tax year in which the support was granted. However, associations or registered religious organisations should not declare any part of the allowance corresponding to costs for tax-exempt activities.
You should report event support in box 42 in your VAT return.
Event support is a grant rather than a loan or form of payment respite. The allowance does not have to be repaid if a company is entitled to it.
If a company is not entitled to the allowance, or if an application contains incorrect information, all or part of the amount might have to be repaid.
If you have to pay back your company’s allowance, and you have already paid tax on it, you should claim a deduction for the amount you must repay. You should make this deduction for the tax year during which you pay back the allowance.
If you need to amend any details or provide us with additional information, please contact the Swedish Tax Agency. The same applies if you notice that the information provided in your application is incorrect. For example, you should notify us if your company has received insurance payouts, damages or other support intended to cover costs that will be included in the calculation of your event support.
When contacting the Swedish Tax Agency, please make sure you provide the following details:
You can contact the Swedish Tax Agency in the following ways: