Don’t get me wrong, but why is it so strange that you have to pay tax on earned income? And it was always your own responsability to tell Skatteverket how much you earned. It has nothing to do with airbnb, only that maybe it is easier to find you.
(You cannot deduct things you buy from your moms, as you only have to pay 12% instead of the 25% regular hotels have to pay.) Sorry, I was wrong about this!!
Moniek. Of course you’re allowed to deduct the moms paid for purchases related to your rental business like the airbnb host fee, detergents, coffe etc. The moms rate of 12% on short term rentals is the same as applies to hotels.
Sorry! You are right!!
I was so sure I read this somewhere, but it is repears and furniture you can’t deduct.
Because SV acted like i was an idiot when i asked it there were any tax implications. This was 2014.They need to put out the relevant information.And you can’t do it retroactively, but SV will. Systembolaget is illegal in the EU, as it is a monopoly. Not allowed, but Sweden does it anyway, and so far they are on hold legally. I can’t wait to get out of this police state. I have lived in 7 countries and never seen things like this .Also, as I am here as a Brit, it has been made clear to me by SV, I will receive NOTHING for my taxes as it is NOT earned income, just a room.
Here in the UK it’s not seen as a defence to say: I called and nobody knew. You’re expected to call again. And again. And then get it in writing that no tax is due because no-one knows. Anyone can say they called otherwise.
I can understand that you are angry if you have got wrong information of Skatteverket!
But I really don’t understand why they informed you wrong! It is pretty straight forward: if you earn more then SEK 40.000/year renting out a room or a hole house you have to pay tax. And you have to tell them yourself that you have to pay…
Hi ekada 77 - my skattman told me the Airbnb host fee does not apply for
moms as it is ‘‘included’’ in the 40000 SEK initial deduction. In other
words, we the hosts, pay tax on the 3% Airbnb gets from us, even though we
do not receive it. Income tax is paid on the gross income. SV does have
info on the moms issue, but of course, not specifically for Airbnb, unless
you have found something different.
This is why i started this thread, to get ideas and experiences from
Swedish hosts. So thanks for the info, and I will be looking into the host
fee vs moms. It is a minefield and as I said, i just wanted us all to be
aware of that and we can all help each other until SV get their act
together. And it is tax season!!!
Teresa - You cannot deduct the host fee as a cost from your taxable income, as it is included in the initial deduction. You can however deduct the moms that is included in the host fee if you are required to include moms on your rental business. Just as you can deduct the moms paid on detergents, toilet paper, coffee etc.
They have just publish an important notice regarding the situation:
Thanks for the message, obviously I don’t understand any of it but will try
to get it translated.
I need to register for a moms nummer. Do you know what is the blanket that need to be filled. I called skatterverket but the person was not sure
Letade lite… Dom gör det inte precis enkelt!!
Är det inte företagsregistrering du ska göra (SKV 4620)?
"Blanketten Företagsregistrering (f.d. Skatte- och avgiftsanmälan ) ska du använda när du startar företag och
ansöker om F-skatt,
ansöker om FA-skatt,
anmäler dig för arbetsgivarregistrering eller
anmäler dig för moms."
Perfect thanks.
I will try to fill the Skv 4620. Do you think it’s possible to go to the local office to check if it’s done correctly?
I feel the quality on phone it’s not the best
Last time I went to a office and they helped me very well! I always have problems explane over the phone… Much easier with a real person 
I spoke to my skattman Tuesday and he sent me the moms form. No you do not
have to go there - I can’t - however if it is not correct then I don’t know
what happens. I would suggest if you are physically capable of going to
your local SV office and you are not sure you filled it out correctly, then
go.
I don’t understand the form, can’t go to an office and am hoping a neighbor
will help out.
They ask for an F skatt number and I know what that is - it is when you own
a company. This is crazy- let’s all move to a nice warm country, with
kinder tax laws!!
I am going to declared my moms for 2017.
How is it working regarding commission that are paid to expedia/booking.com. Are the invoice excluding or including moms that I can deduct? (If the 15% commission are including moms, is it 25% that can be deducted?)