You might need to declare and pay tax on your internet and social media earnings, depending on the extent of your business activities. The information on this page applies to those who are not self-employed, or who don’t have a business yet.

People who are married can give each other gifts just like everyone else. However, it can sometimes be difficult to fulfil the formal requirements for the gift to be legally valid. It might then be good if you register the gift with the Swedish Tax A...

Swedish National Tax Board Annual Report 2000

Certain types of services are exempt from the general rules. If your service is not included among the exempt services listed below, then one of the general rules applies to it.

On 1 January 2024, new EU legislation was introduced that requires payment service providers to submit data on certain cross-border payments. They must submit this data to the Swedish Tax Agency, which then forwards it to the European Commission for ...

You can pay money into your tax account at any time, for example when you want to make a payment to cover future tax or to avoid interest expenses. An in-payment or other entry cannot be earmarked for a specific tax or charge, but is set off against ...

If you have tax to pay, you need to make a payment to your tax account. You can pay using Swish, your internet banking service, or a payment slip. You cannot pay by cash or cheque.

As an employer, you can provide your employees with compensation other than money. This kind of compensation is referred to as a benefit. If you give an employee a taxable benefit, you must pay employer contributions and deduct tax on the value of th...

When you sell services to buyers from countries outside the EU, in most cases different rules apply depending on whether you sell to a taxable or non-taxable person.

As an employer, you have to declare payments and deducted preliminary tax for each payee in a monthly PAYE return. In each return, you provide us with information about your employees and your business.