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Entertainment

This page contains information about what entertainment is and what applies concerning taxation of benefits and VAT.

What is entertainment?

Entertainment is a collective term for activities conducted to promote the University that involve food, drink, gifts and suchlike. Good judgement is to be applied to all entertainment, which is to have a direct connection with the University’s activities. Entertainment is not to be taxed as a benefit.

  • External entertainment is aimed at external parties and is intended to initiate or develop cooperation that is important for the organisation
  • Internal entertainment is aimed at the University’s staff and refers mainly to staff parties and information meetings
  • From a benefits perspective, other things that may be considered as entertainment are meals at internal courses and conferences, light refreshments at internal meetings and gifts to staff.

Benefits and VAT

Entertainment is never to be taxed as a benefit, but there are various types of entertainment that are to be handled in different ways. There are specific accounts for official entertainment:

  • External entertainment in the form of meals and gifts (account 55200)
  • Internal entertainment in the form of staff parties and information meetings (account 49600)

Note: In these two cases there is no VAT deduction, i.e. the VAT amount is not to remain on the VAT line – it is to be combined with the expenses line in Lupin.

Other entertainment that is also not taxed as a benefit includes:

  • Meals at internal courses and planning conferences
  • Light refreshments at internal meetings
  • Gifts to staff

What is not categorised as entertainment is to be taxed as a benefit in Primula. This includes:

  • Meals at external courses or conferences
  • Working meals, i.e. meals at work meetings/work conferences and meals during overtime work. Note: There is no VAT deduction, which means that the VAT amount is not to remain on the VAT line – it is to be combined with the expenses line in Lupin.

Quick reference guide to entertainment etc, as of 1 January 2020 (PDF 55 kB, new tab)

How do I report benefits?

You are to report meal benefits for:

  • Lunch/dinner at external courses/conferences
  • Working meals, e.g. meals at committee meetings

Other taxable benefits, e.g. gifts, are reported by the giver.

In Primula there are forms under “My page”:

  • Travel/expenses: You report food in connection with business travel by clicking the appropriate box under the button Meals.
  • Reimbursements/fees, Benefit value (food, other): other cases
Page Manager:

Telephone: +46 (0)46-222 00 00 (switchboard)
Mailing adress: Box 117, 221 00 Lund, Sweden
Invoice adress: Box 188, 221 00 Lund, Sweden
Organisation number: 202100-3211

Site manager: staffpages [at] lu [dot] se

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