If you, through your employment or commission, have received options or bought options at a favourable price a benefit occurs.
A distance seller is somebody who sells goods (online, for example) to private individuals in Sweden, when the goods are transported directly from another EU country to the buyer, and transportation is arranged by the distance seller or another party...
This kind of option is not linked with specific conditions to your employment, it is freely transferable and you can keep the synthetic option even if you leave your employment.
This information explains how to fill in the PAYE return per employee in the PAYE Return e-service, which you can find on My Pages ("Mina sidor").
This is a guide on how to submit an EC Sales List via the file transfer e-service.
If your business's circumstances change, you might need to change or remove some of its VAT registration details.
Excise duty must be paid on certain nicotine goods. These include e-liquids and goods classified as “other nicotine goods”. Here you can find out about paying excise duty as a business, and who has to pay it.
The cash register requirement covers town squares and markets. Sales in temporarily hired premises also constitute town square and market trading.
Town square and market trading is the sale of goods on streets, town squares, markets, flea markets, fairs, sporting events, festivals, in temporary premises and similar. Such sales are treated differently depending on what you are selling and which...
As a rule, entrepreneurs who run business as sole traders are approved for F‑tax. An approval for F-tax is based on the fact that the sole trader himself or herself is responsible for paying taxes and social contributions on compensation for any work...