Income tax (Tables)

12 Months Ended

Dec. 31, 2021

Major Components Of Tax Expense Income [Abstract]

Major Components of Income Tax Expense

The major components of income tax expense for the year ended December 31 2021, 2020 and 2019 are as follows:

	2021			2020			2019
Current tax:
Current income tax benefit/(expense)		1,887			(1,442	)		(672	)
Adjustments in respect of income tax of previous years		(120	)		(141	)		(137	)
		1,767			(1,583	)		(809	)
Deferred tax:
Relating to origination and reversal of temporary    differences		888			(828	)		(449	)
		888			(828	)		(449	)
Income tax benefit/(expense) reported in the consolidated    statement of operations		2,655			(2,411	)		(1,258	)

Summary of Reconciliation of Tax Expense and Accounting Loss

Reconciliation of tax expense and the accounting loss multiplied by Sweden’s corporate tax rate:

	2021			2020			2019
Accounting loss before tax		(215,048	)		(57,950	)		(34,367	)
At Sweden’s corporate income tax rate of 20.6% (21.4%)		44,300			12,401			7,355
Effect of tax rates in foreign jurisdictions		(835	)		(1,229	)		(65	)
Non-deductible costs		(2,712	)		(3,141	)		(777	)
Adjustments in respect of income tax of previous years		(120	)		(141	)		(137	)
Change in unrecognized deferred taxes		(38,915	)		(10,373	)		(7,381	)
Tax effect of changes in tax rates		(13	)		(439	)		(252	)
Other		950			511			(1	)
Income tax benefit/(expense)		2,655			(2,411	)		(1,258	)

Summary of Deferred Tax

Deferred tax relates to the following:

	2021			2020
Property, plant and equipment		(36,642	)		(4,131	)
Tax losses carried forward		27,792			1,303
Leases		930			184
Share based compensation		282			—
Accrued expenses		1,280			731
Deferred tax credits		1,822			353
Loss allowances for financial assets		62			122
Other		4,090			157
Net deferred tax liabilities		(384	)		(1,281	)
Reflected in the consolidated statement of financial    position as follows:
Deferred tax assets		2,293			26
Deferred tax liabilities		(2,677	)		(1,307	)
Deferred tax liabilities, net		(384	)		(1,281	)

Summary of Reconciliation of Net Deferred Tax

A reconciliation of net deferred tax is shown in the table below:

	2021			2020
Balance at January 1		(1,281	)		(454	)
Movement recognized in the consolidated statement of    operations		888			(828	)
Exchange differences		9			1
Balance at December 31		(384	)		(1,281	)

Summary of Deferred Tax Assets Not Been Recognized

Deferred tax assets have not been recognized in respect of the following items:

	2021		2020
Loss allowance for trade receivables		49		577
Accrued expenses		64		1,754
Tax losses carried forward		71,124		29,877
Net interest expense carried forward		2,262		1,168
Other		718		189
Total unrecognized deferred tax assets		74,217		33,565

Summary of Tax Loss Carryforwards

Tax loss carry-forwards as at December 31, 2021 were expected to expire as follows:

Expected expiry	Less than 5 years		Unlimited		Total
Tax loss carry-forwards		—		484,225		484,225