Rules for entertainment
There are some rules at Uppsala University we need to adhere to concerning ”entertainment" (Swedish: "representation"). Those rules depend on the type of the event:
Light refreshment like coffee and bun/sandwich that does not replace a whole meal is not considered as entertainment and doesn’t need to be reported (120 SEK per person).
Working meal (e.g. lunch or dinner with a guest lecturer or opponent / grading committee in connection with the dissertation).
is always a meal benefit in which case benefit tax applies regardless of whether it is a lunch or dinner
Conference - special rules apply (at least 75% of a working day) and requires agenda / schedule / meeting program. For questions of what applies for a conference contact Karin.
In any other case, the person responsible for the event must report it to the Head of Department for approval by sending an email including following information:
- List of participants with date, title, profession or function in organization for all participants
- Justification – if the total number of internal participant (affiliated to Uppsala University) exceed the number of external ones.
- Purpose - connection with the university's activities (to state “eating lunch/dinner) does not suffice as a valid purpose). State also which project pays.
The head of department sends back an approval by email stating the type of entertainment and which rules apply:
Internal entertainment with majority participants from UU, incl. paid assignees such as opponent. Cost limit 700 SEK (incl. VAT).
External entertainment with majority external participants, aiming at marketing, initiating new collaboration. Cost limit SEK 1000 (incl. VAT).
Note! Some granting agencies do not allow the funds to be used for this purpose!
Invoice / Expenses
Book the table directly through online booking system e.g. www.thefork.se. Ask the restaurant to send an invoice to Uppsala University. For that fill in your name, reference code (aquired from economy administrator) and invoice address.
If it is not possible to send an invoice, register your expense in Primula to get reimbursement!
For more specific questions about rules for entertainment and what applies for a conference contact or Karin.