Accounting for taxi companies

Taxi VAT: 6 per cent on passenger transport

Taxi journeys are passenger transport and are sold at the reduced VAT rate of 6 per cent. The exception is transport where the journey itself is of secondary importance. If you carry goods, for example as a courier van, the standard VAT rate of 25 per cent applies. The taxi transport licence (taxitrafiktillstånd) may only be used for goods as long as passenger transport is the main part of the business. You need F-tax (F-skatt) and VAT registration. Read more at the Tax Agency.

Taximeter and reporting centre

A vehicle in taxi service must have an approved taximeter or special equipment for taxi vehicles. The taximeter must be used on every journey, and after every journey the customer must be offered a receipt. The taximeter's reports form the basis for the bookkeeping.

The data from each taximeter must be transferred wirelessly and digitally to a reporting centre at least once a week. You sign an agreement with a reporting centre that can receive data from your taximeter and register it with the Swedish Transport Agency (Transportstyrelsen). If the car has not been driven, you must instead notify the reporting centre of the reason. Missed transfers can lead to the taxi transport licence being revoked. The Tax Agency can request the data from the reporting centre during a tax audit, so the bookkeeping must be possible to reconcile against it. The Transport Agency lists approved reporting centres for taxis.

Bookkeeping in a taxi business: card, app and cash

Taxi services are exempt from the cash register requirement. Even so, revenue comes in through several channels: cash, card payments in the car, invoiced journeys and statements from dispatch centres and apps. If you drive with special equipment instead of a taximeter, the customer must book and pay through the dispatch centre, not the driver. If the company is connected to a platform, the platform's owner reports information about your income to the Tax Agency.

When we do the bookkeeping for a taxi business, we start from the shift reports and reconcile them against the reporting centre's data, card settlements and payouts from the dispatch centre. Fees and commissions deducted by the centre are booked as costs, so that the full revenue shows in the books.

Booking a taxi journey as a customer

If you take a taxi for business, the journey is booked as a travel expense with the receipt as supporting documentation. The receipt shows the VAT of 6 per cent. You can deduct it as input VAT if the journey relates to your VAT-liable business.

Taxi transport licence and capital requirement

A taxi business may only be operated with a taxi transport licence from the Transport Agency. You are assessed on professional competence, financial standing and good repute. The capital requirement is capital and reserves of at least SEK 100 000 for the first vehicle and SEK 50 000 for each additional vehicle, under Chapter 2, Section 9 of the Taxi Transport Act (taxitrafiklagen). The requirement must be met for the entire time you hold the licence, not just when you apply. The Transport Agency wants to see a balance sheet report no more than two months old or an annual report no more than six months old, and we prepare that for you.

The application fee is SEK 12 500 and the annual supervision fee SEK 3 100 (2026). You demonstrate professional competence by passing the written test of the Swedish Transport Administration (Trafikverket). The Yrkeskunnande taxi course prepares you for the test; read more on our page about professional competence for taxi. More about the application can be found under transport licences.

Drivers: licence, pay and employer contributions

Anyone driving in taxi service must hold a taxi driver's licence (taxiförarlegitimation). Among other things, the driver must be at least 20 years old, have held a category B driving licence for at least two years and have passed the driving test. The application costs SEK 2 700 at the Transport Agency (2026).

Employed drivers often receive a share of their takings instead of a fixed salary. It is still payment for work, and you pay employer contributions on it, at the full rate of 31.42 per cent in 2026. For drivers born 2003–2007 there is a temporary reduction for young people.

How we help taxi companies

• Ongoing taxi bookkeeping with reconciliation against the taximeter, reporting centre and card settlements
• VAT returns with the correct split between 6 and 25 per cent
• Payroll and employer declarations for the drivers
• Balance sheet reports and documentation for the Transport Agency
• Year-end closing, annual report and tax return
• Questions about company form, salary and dividends through our advisory services

If you also carry goods or run buses, there is a separate page for transport companies.

Fixed monthly price based on the number of vouchers and employees, no lock-in period, three months' notice. See prices.