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Travel accounts, subsistence allowance and invoices

How to complete your travel accounts in Primula

Rules for subsistence allowances

How to pay your travel-related invoices

When you return from your journey, you must complete your travel accounts as soon as possible. To be able to receive reimbursement, the travel accounts must have been reported by no later than one year after the end of the month of the completion of the travel.

Reimbursement will be paid out together with your salary. In order to receive the payment during the same month, your travel accounts must have been certified by your manager by no later than (approx.) the 13th.

How to complete your travel accounts

Travel accounts are completed in the self-reporting function in Primula. Following registration, you must print out your travel accounts and send them together with your supporting documents in the internal post to your travel reviewer.

The following documents must be attached:

  • summons/invitation/programme
  • travel plan from XLNT
  • any receipts for expenses


An allowance is the compensation for increased living costs (accommodation, meals and sundry expenses) incurred while you are travelling on business. The allowance can consist of both a taxable and a non-taxable element.

No allowance is paid for internal or externally arranged courses or conferences which include full board that has already been paid for. Neither is it paid for business travel lasting a maximum of six hours.

The full allowance is paid for the day of departure if the journey begins before 12 noon, and for the day of return if the journey ends after 7 pm. If the respective journeys begin later or end earlier, a maximum of a half allowance will be paid.

Overnight allowance

The overnight allowance is paid when you arrange private accommodation when travelling on business, provided that your employer is not providing paid accommodation in any other way. A sleeping berth on a train or boat is classed as paid accommodation. You will not receive the overnight allowance if you are driving a car, travelling by train with a ticket for a seat (instead of a sleeping berth) or are working during the night. You can receive an overnight allowance for a maximum of 10 nights per instance of business travel.

Several countries in the same day

If you spend time in several countries during the same day (i.e., between 6 am and 12 midnight), the allowance will be paid for the country in which you spend the most time. Stopovers between flights are not counted towards the length of stay.


If meals are included in the price of your hotel room booking, or if you have in any other way been provided with a meal in relation to your work, the day’s allowance will be reduced.

No reduction is made for meals that are provided on general means of transport, if the meal is included as standard in the price of the journey.

Meals that have been provided at no cost to you are normally regarded as a taxable food allowance, with the exception of freely-provided food on general forms of transport and free breakfasts at hotels if this food is included as standard in the price of the journey or the room.

Free meals in conjunction with representation are not subject to tax. In such cases, deductions for food are made but the food allowance is not noted.

Shared hotel room where the fellow guest is a non-employee

If a hotel room is shared with a person who is not entitled to reimbursement, your hotel costs will be reimbursed with 75% of the cost of a double room.

Accounting rules for travel

Invoices in Proceedo

The following accounts are used for travel

4810                  Course/conference fees, external

4811                  Course/conference fees, external, public sector

5950                  Travel costs, tickets, national

5951                  Travel costs, tickets, international

5952                  Hotel and accommodation, Sweden

5953                  Hotel and accommodation, abroad

5954                  Bus and taxi

5955                  Personal insurance

5958                  Car rental costs

5959                  Other travel costs

Accommodation can be included in course/conference fees, which would be entered in 4810/4811. Costs outside of course/conference fees are entered in account group 59.

The travel agency’s fee is accounted in the same account as the travel – i.e., that to which the fee applies.

Air travel between Copenhagen and Swedish airports is accounted as national travel costs. The travel accounts are processed as domestic travel, as the destination is in Sweden.

Invoices from the travel agency come from Diners and are divided into several rows. In Proceedo, there is the possibility to delete rows and to lump together amounts that have the same accounts. To do this, change the amounts on the row where you wish to combine the account, select the row that is to be deleted, and delete the row by clicking “Ta bort rad”. There is also the possibility to automatically enter the same code on several rows. Click on the button with the account values, select the chosen code, and click “Sätt valt konteringsvärde på alla rader”.

Travel accounts in Primula

In the travel accounts in Primula, the account is determined according to travel events (salary level). You can enter other codes, such as cost centre, activity, object and operational code, by clicking on “Hantera kontering”. If you do not state any accounts, the same codes will be used as for your salary account. Remember to use the same codes for invoice and travel accounts.

Do you need help?

Contact your travel reviewer