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Driving passengers in your private car for payment

If you drive passengers in your private car for payment you are required to declare the income as an earning in your income tax return. If you have made more than just a few individual trips you are also required to declare and pay VAT.

Declaring income and VAT

In the e-service Inkomstdeklaration 1 you declare income from sub-letting your apartment, and services such as trips in your private car.

You must register for VAT if you are required to declare and pay VAT. Use the e-service Moms- och arbetsgivardeklarationer to declare VAT.

E-services are only available in Swedish.

If you have a carpool for travelling to work with a neighbour or friend, for example, the “petrol money” you give to each other is not taxable.

If you drive passengers on behalf of someone else, this client shall normally deduct the tax. If the client is based abroad, you must pay your tax instead.

It is a good idea to pay tax continuously throughout the year as this will help you avoid back tax. Begin by filling out a preliminary income tax form and send it to the Swedish Tax Agency. You will be notified about the monthly amount that you need to pay.

How to declare your income

If the client is based abroad, it is not certain that they will send a statement of earnings (kontrolluppgifter) to the Swedish Tax Agency. This means we are unable to pre-print your income on your tax return form, You will have to specify it on the form.

How to fill in your income on your tax return form:

  1. On the income tax return form, declare your income under “Inkomst av tjänst” (“earned income”) in item 1.1. If you have declared VAT on your income you should deduct the VAT from your income amount (in which case the VAT is 5.66 percent of the total amount).
  2. In item 2.2 you should specify the amount in costs for the mileage you have driven for payment multiplied by 18.50.
    If you use a company car and pay for the fuel out of your own pocket, the deduction is lower, SEK 0.65 per km for diesel and SEK 0.95 per km for petrol and other types of fuel.
  3. If you have costs in the form of congestion tax, for example, you can make a deduction for it in item 2.2.
  4. If the client’s app has not given you any additional costs, you cannot deduct your mobile phone expenses. You can deduct extra mobile phone expenses incurred from trips you made. You cannot make a deduction for your mobile phone or your subscription.

How to declare VAT

If you have driven passengers regularly in your private car for payment you are required to declare the VAT separately. This means you must declare VAT on your trips, regardless of whether or not you have a licence to operate a taxi service. If you only make a limited number of trips you not need to declare VAT.  

The tax rate for passenger transports is 6 percent. The VAT is included in the price that the customer pays.

  1. Register for VAT på verksamt.se (Swedish only)external link
  2. Go to e-service Moms- och arbetsgivardeklarationer (VAT and payroll tax return) (Swedish only)
  3. Take the total amount paid by the customers as the VAT is included in the price of taxi trips, and deduct 5.66 percent (the tax rate for passenger transports is 6 percent.). If, for example, your sales total SEK 30,000: 0.056x30,000 = SEK 1,698. Enter the amount (in this case 1,698) in box 12 of the VAT return.

    This is the output VAT.

  4. The input VAT must also be declared.
    You can deduct VAT on fuel that you use for trips that you add VAT to. You cannot deduct VAT on the purchase price of your car.
    If you have obtained your customers via the company’s app in your mobile phone and the company is based in another EU country, the VAT on its service must be declared. If you have given the company your VAT registration number you must declare 25 percent in output VAT on any commission that the company charges for the service. The equivalent amount in input VAT is entered in box 48.

Exceptions

If you use your car for passenger transports that are subject to VAT in accordance with the Swedish Taxi Traffic Act (2012:211), other rules apply. You are also required to have a taxi service permit och taxi driver ID, and the car must be registered with the Swedish Transport Agency.

Save all your receipts and documentation

You should save all the receipts that specify how much you have received in payment and the expenses you have had. Keep a regular record, in a driver’s log, for instance, of how many kilometres you have driven for payment.

Example Emma: How Emma should declare her income and VAT from trips in her private car for payment.

In 2015 Emma has driven passengers in her private car for payment on behalf of the Company. Emma’s driver’s log shows that she has driven 6,000 km for payment, including the mileage to pick up the customer. She has obtained her customers via the Company’s app in the mobile phone.

Customers from Emma’s service have paid the Company the gross sum of SEK 30,000. The Company 20 keeps percent in commission. Emma gets the remaining 80 percent, i.e. SEK 24,000. The Company is based abroad and does therefore not deduct any tax on the amount.

Emma has incurred expenses on her trips, mainly for her car and petrol and also SEK 1,000 in congestion tax. The car consumes 0.8 litres of petrol every 10 km.

Emma’s income tax return

In her income tax return, Emma shall under “inkomst av tjänst” (“earned income”) declare SEK 24,000 minus VAT of 5.66 percent, i.e. SEK 1,698. (Read more about VAT below.). This means that she shall enter 24,000 - 1,698 = SEK 22,302 as taxable pay in her income tax return (item1.1).

From this amount, Emma deducts

  • SEK 1.85 per km for trips driven on duty, i.e. 600 x 18.50 = SEK 11,100 (item2.2)
  • SEK 1,000 that she has paid in congestion tax on duty (item 2.2).

Emma may not make individual deductions for her mobile phone, as the trips and the Company’s app have not entailed any additional expenses for her.

As the Company does not deduct any tax, Emma is required to send a preliminary tax return to Swedish Tax Agency to enable her to spread her tax evenly throughout the year.

Emma’s VAT return

In 2015 Emma has regularly driven passengers in her private car for payment. Therefore she must declare VAT on the trips, regardless of whether or not she has a licence to drive a taxi. The tax rate for passenger transports is 6 percent. The VAT is included in the price that the customer pays. Emma shall therefore put 5,66 percent of 30,000 = SEK 1,698 in the VAT return (box 12).

The company charges 20 percent in commission on the amount that the customer pays, as payment for its service. In this case, this means SEK 6,000 (20 percent of 30,000). The Company’s service is provided within the country. Emma has given her VAT registration number to the Company and must therefore declare output VAT on her expenses from the Company’s service. In this case the VAT is 25 percent of 6,000 = SEK 1,500, which she must declare in box 30. She must also declare the equivalent amount in deductible input VAT in box 48.

Emma cannot deduct the VAT on the purchase price of her car as she does not use the car for passenger transports that are subject to VAT in accordance with the Swedish Taxi Traffic Act (2012:211).

Emma can deduct the VAT on fuel that she uses for trips that she adds VAT on. This is conditional on her corroborating the deduction with a receipt. She must calculate the deduction for each fuel receipt for trips that are subject to VAT. Emma has a fuel receipt of SEK 500 of which SEK 100 is VAT. If the price of fuel is according to the receipt in SEK per litre including VAT and Emma has driven 10 km on the trip that is subject to VAT she may deduct the input VAT of SEK 1.92 for the trip (0.8 litres x SEK 12 x 0.2) in box 48.

Emma must be registered for VAT and send the VAT return to the Swedish Tax Agency. As her turnover is less than SEK 1 million per year, she is required to declare VAT on a yearly basis.

When must Emma send her VAT return?

Emma has purchased a service from a company in another EU country that she must declare output VAT on. This means that she is deemed to have conducted EU-trading and must therefore send a VAT return for 2015 by 26 February 2016.

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