1. Registering a Business

    Registering a business for tax purposes in Sweden differs depending on if you are currently operating a business abroad that you want to establish in Sweden, or if you are starting a new business in Sweden.

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business
  2. Non-established foreign businesses

    In some circumstances, company registration or other tax compliance related actions are required by businesses not established in Sweden. Such requirements are detailed here.

    Other languages | English (Engelska) | Businesses and employers
  3. Permanent establishment

    Do you have a non-Swedish company, legal entity or sole trader business? On this page you can find out what a permanent establishment is

    Other languages | English (Engelska) | Businesses and employers | Non-Swedish businesses with operations in Sweden
  4. Report and pay VAT through the One Stop Shop

    You report sales using our One Stop Shop (OSS) e-service, and pay the VAT in euros into a special payment account.

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses | VAT | Apply to report distance sales through One Stop Shop (OSS)
  5. Apply to report distance sales through One Stop Shop (OSS)

    If you sell goods and certain services to private individuals living in another EU country, you can report and pay VAT under one of the special schemes. To do this, you need to submit an application to us.

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses | VAT
  6. Refund of VAT to foreign businesses established in other EU countries

    You may be entitled to a refund of VAT paid on purchases in Sweden if your business is not based in Sweden and you are not obliged to be registered for Swedish VAT. Here you can find out about how to apply for a refund, and about the rules that apply...

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses | VAT
  7. Refund of VAT to foreign businesses established outside the EU

    You may be entitled to a refund of VAT paid on purchases in Sweden if your business is not established in Sweden and you are not obliged to be registered for Swedish VAT. Here you can find out about how to apply for a refund, and about the rules that...

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses | VAT
  8. In certain cases, you do not need to register your business for VAT

    Small and medium-sized enterprises (SMEs) with a maximum annual turnover of SEK 120,000 may be eligible for a VAT exemption. If your business is in this category, you generally do not need to register it for VAT.

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business | Registering a business
  9. Register a non-Swedish business

    Do you have a non-Swedish company, legal entity or sole trader business? On this page you can apply for F-tax, VAT and employer registration.

    Other languages | English (Engelska) | Businesses and employers | Non-Swedish businesses with operations in Sweden
  10. VAT-exempt sales to other EU countries

    If you sell goods or services to customers in another EU country, you might not have to charge VAT, provided that you fulfil certain requirements. The EU SME scheme entitles small and medium-sized enterprises (SMEs) to apply for exemption from VAT li...

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses | VAT | Reporting VAT