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Examples of entertainment etc.

This page offers guidance on what applies for several common events and activities. The quick reference guide contains more examples:

Quick reference guide to entertainment etc (PDF 55 kB, new tab)

External course or conference

When you have participated in an external course or conference, you are to register the meal benefits in Primula.

Account codes for expenses:

  • Research conferences 57400
  • Courses and other conferences 48100

Internal course or planning conference

You are not to pay tax on benefits for free meals at:

  • Internal courses
  • Internal conferences focusing on organisational planning. When the internal conference has a different purpose, it is counted as a working meal instead.  

Working meals

Working meals are always to be taxed as a benefit. Working meetings include:

  • Conferences in own premises or at a conference centre for staff, where the aim of the conference is, for example, to complete a research report or to work in peace and quiet. The conference expenses include full board for the participants.
  • A lecture is held at lunchtime for staff and others where a lunch or salad is served.
  • Members are offered a meal at a committee meeting.

Register the meal benefits in Primula.

The whole amount, including VAT, is to be coded as a working meal in account 57323.

Light refreshments

Light refreshments do not need to be taxed as a benefit.

Light refreshments are taken to mean drink, half roll/roll, fruit and sweets. The drink is not to be alcoholic.

Light refreshments are reported differently, depending on whether or not the purpose is entertainment.

If the purpose of the meeting is external entertainment, i.e. a meeting held with external parties to initiate or maintain good contacts and/or exercise customary hospitality, then the whole amount, including VAT, is reported as external entertainment in account 55200.

It is only at meetings with external parties that light refreshments may be counted as entertainment. Light refreshments at meetings for staff (even if a single external person happens to participate) are always counted as staff welfare.

Other purposes, examples of activities/events:

  • Light refreshments, e.g. committee meeting = staff welfare 49500
  • Light refreshments for staff on a Friday = staff welfare 49500
  • Light refreshments at an information meeting for staff = staff welfare 49500
  • Light refreshments at an information meeting for students = light refreshments student event 57324