As an employee of Smart, you are entitled to compensation for travel expenses such as: tickets/per diem/mileage.

To deduct several reimbursments that are directly linked to your project, please compile your receipts all together in one PDF. Email ekonomi@smartcoop.se and you will receive a template from us to fill in costs for your expenses. Please fill them in the same order as they appear in the PDF. If there are different VAT rates on the receipts, make different lines in the cost template for the different VAT rates.

You will receive your salary within 5 business days. This applies to national invoices.If you have longer projects through us, you choose when you want to receive your payments and how big it should be.If you have had expenses connected to the assignment, you will be paid for them when the customer has paid the invoice.

Although there are exceptions, almost all assignments invoiced through a production house are subject to VAT. As for artist performances, shouldn't they have 0% VAT? Performances are only exempt from VAT when you as an artist sell the performance yourself, for example through a sole proprietorship, when the invoice goes from SMart it is the production house that sells the performance and the VAT exemption therefore does not apply.Are there exceptions to the 25% VAT? Yes, there are certain exceptions, for example almost all text-related tasks are 6%, the same applies to recording audio books, ticket sales or selling copyright to a work. 0% applies to the sale of education organized by the state, a region, a municipality or by an education provider recognized by the state, a region or a municipality.If you are not sure which VAT rate to put on an invoice, contact a supervisor and we will help you.

The fee is the sum agreed with the client, i.e. the total cost excluding VAT for the completed assignment.Gross salary is the salary after social security contributions but before tax.Net salary is the amount that comes into the bank after tax.

The amount you invoice ex VAT must also cover social security contributions, income tax and smart's administrative fee.When you create an invoice in our tool, you can click on the button "calculate my payment" and you will see exactly what salary you will receive.VAT is not included in the sum for your salary, VAT is added on top of the total and settled by us at Smart in the declaration at the end of the year. VAT is not something that Smart recieves parts of or profits from, without a value added tax that all companies in Sweden must declare and pay. VAT is paid in all sales, even for private individuals, but is then included in the price. We talk about sums ex VAT in companies because it is possible to make various deductions for VAT on goods purchased for the company.Remember to have Smart review your agreements or to ensure that the fee invoiced is plus VAT (excluding value added tax) to avoid misunderstandings and that you receive a 25% lower fee than you thought.

To calculate the amount to invoice, you take the gross salary times social security contributions and then the total amount times the smart fee.Please note that the calculation example is based on the most common percentage for social security contributions.(Gross Salary x 1.3142) x 1.0695 for 6.5% Smart Fee (Gross Salary x1.3142) x 1.081 for 7.5% Smart Fee