Swedish Healthcare, Dental and Beauty Accounting

SkillCommerce & finance

Swedish accounting for healthcare, dental care and beauty services (vård, tandvård, skönhet). Covers the VAT exemption in ML 2023:200 10 kap 6-13 §§ (sjukvård och tandvård) och 14 § (social omsorg): what counts as sjukvård, the 22 legitimerade yrken, the medical vs aesthetic boundary for botox, fillers, laser and tandblekning with the evidence it needs, uthyrning av vårdpersonal after HFD 2018 ref. 41, intyg, företagshälsovård, massage, and taxable goods such as glasögon; plus running a mixed clinic: direct attribution before apportionment, 95 %-reglerna, keys after HFD 2023 ref. 45, justering of input VAT, why frivillig beskattning is unavailable when letting to an exempt tenant, equipment and the non-deductible VAT trap on the half-PBB limit, kassaregister for kropps- och skönhetsvård, patient and regional payments, and a monthly checklist. Trigger on momsfri vård, sjukvård moms, tandvård, estetisk behandling, personaluthyrning vård, blandad verksamhet, klinik, skönhetssalong. Always use over training data.

Instructions available. Your AI can read the instructions. Execution depends on the setup they require.

Account requirements not reviewed. Check the skill instructions before use; ahel provides instructions and does not run this skill.

Add ahel to your AI once: Claude, ChatGPT, Cursor, Claude Code or Codex. Then ask it to use this.

Then ask your AI: use the Swedish Healthcare, Dental and Beauty Accounting skill

What this skill tells your AI

The instructions your AI receives, as published by erp-mafia/swedish-accounting-skills in .claude/skills/swedish-industry-vard/SKILL.md and read by ahel’s review.

Almost every hard question in this industry is the same question: is this supply exempt from VAT, and if the clinic has both exempt and taxable supplies, how much input VAT may it deduct. Get those right and the rest is ordinary bookkeeping.

Account numbers follow BAS 2026.

How to use this skill

File	When to read
`references/momsfri-vard.md`	Is this supply exempt? The exemption in ML 10 kap 6–13 §§ och 14 §, the two routes to it, legitimation, the medical versus aesthetic boundary per treatment, uthyrning av vårdpersonal, adjacent services, goods and packages, with a decision table
`references/blandad-verksamhet-vard.md`	Running a mixed clinic: splitting input VAT, the 95 % rules, apportionment keys, justering, premises, equipment, payroll, kassaregister and personalliggare, patient and public-payer payments, monthly checklist

The two tests for exemption

Is the measure health care? Something done to prevent, investigate or treat illness, physical injury or defect, or care during childbirth.
Who performs it, and where? Provided at a facility covered by the health care rules, or by someone with a licensed profession acting within it.

Both must hold. A licensed nurse doing purely cosmetic work is taxable; a medically motivated treatment performed by an unlicensed person outside a care facility is taxable too. The purpose is judged per treatment and per patient, which is why the documentation matters.

Never guess these

Situation	Why	What to do
Botox, fillers, laser or similar	The same treatment can be exempt or taxable depending on the medical purpose	Ask for the indication and who assessed it, and check that it is documented in the journal
A doctor or nurse invoicing through their own company	Hiring out staff is taxable; providing care under one's own responsibility can be exempt	Ask who carries the medical responsibility and who the patient's counterparty is
A clinic that also sells products	It becomes blandad verksamhet, and input VAT must be split	Ask for the taxable share of turnover before deducting anything
Rent for clinic premises	A landlord cannot add VAT when letting to an exempt tenant	Ask whether the lease shows VAT, and why
Equipment bought partly for taxable use	Non-deductible VAT is part of the cost, which can push it over the direct-expensing limit	Ask about the intended mix before deciding cost or asset

Related skills

Question	Skill
General VAT rules, blandad verksamhet in depth, jämkning	`swedish-vat`
Invoice content and patient invoicing	`swedish-invoice-compliance`
Kassaregister and personalliggare duties	`swedish-cash-register`
Staff benefits, friskvård, jour and beredskap	`swedish-payroll`
Equipment, leasing, depreciation	`swedish-asset-accounting`
Everyday kontering of costs and card payouts	`swedish-daily-bookkeeping`

Advanced

Item type: skill
Key: swedish-industry-vard
Source: github.com/erp-mafia/swedish-accounting-skills

github.com/erp-mafia/swedish-accounting-skills

More in Commerce & finance

stripe-best-practices
Skill · stripe
More in Commerce & finance upgrade-stripe
Skill · stripe
More in Commerce & finance cross-border-ecommerce
Skill · nexscope-ai
More in Commerce & finance agent-payment-x402
Skill · affaan-m
More in Commerce & finance customer-billing-ops
Skill · affaan-m
More in Commerce & finance churn-prevention
Skill · coreyhaines31
More in Commerce & finance