This article discusses the uncertainty surrounding the rules regarding the payment of electricity support to private individuals by Försäkringskassan. In some cases, the support was mistakenly given to people with sole proprietorships, possibly because their social security number is also their company’s organization number. Försäkringskassan has suggested that entrepreneurs can keep the entire sum without reporting it to the Tax Agency, but the Swedish Tax Agency disagrees. According to their legal expert, Peter Lindholm, the subsidy must be taken as income in business activities. Försäkringskassan has stated that they will investigate the matter further to ensure that no mistakes were made. In a third conversation, Försäkringskassan claims that individuals with the same subscription for both their company and themselves do not need to report the subsidy as income for their company, while the Tax Agency believes that the part relating to the company’s consumption must be reported as income.
In the clip above, you can hear what Angelica Vallgren says about the uncertainty surrounding the rules and what the Swedish Tax Agency’s expert says.
Försäkringskassan has paid out electricity support to private individuals, but in several cases the support has gone to people with sole proprietorships. Probably because the social security number is also the company’s organization number.
According to the authority, entrepreneurs can keep the entire sum and do not have to report it to the Tax Agency. But the Swedish Tax Agency does not agree with that.
– The electricity subsidy that goes to business activities, even if it is paid to a consumer, must be taken up as income in business activities, says Peter Lindholm, legal expert at the Swedish Tax Agency.
“Must double check”
In a second call a couple of hours later, Försäkringskassan states that they will investigate the matter.
– I have to double check that nothing has happened regarding this and how the discussions are going with the Tax Agency, says Angelica Vallgren.
On your website it says that you will not demand the money back and that entrepreneurs do not have to do anything?
– Yes, it was last week.
Things happen here all the time?
– Yes, it does, says Angelica Vallgren.
In a third conversation, she tells them that those who have the same subscription for the company and as private individuals do not need to report the electricity subsidy as income in the company.
The Tax Agency instead states that the part that refers to the company’s consumption must be separated from the total and reported as income in the company.