You who have carried out the ROT or RUT work must request compensation from the Tax Agency through the e-service ROT & RUT. If you do not have Swedish e-ID you can request payment by using a form that you can sign.

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.

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...

If you drive passengers in your private car for payment, you have to declare the income as an earning, and possibly also declare and pay VAT.

As of July 1, 2021, the possibility to report and pay VAT through the so-called special schemes has been extended for companies that distance-sell goods and services to non-taxable persons, such as private individuals (Business to Consumers, “B2C”).

You can read here about how to fill in the different blocks and boxes in the VAT return.

The cash register requirement covers town squares and markets. Sales in temporarily hired premises also constitute town square and market trading.

A request for payment can only be made after the purchaser has paid. Your request for payment must be received by the Tax Agency by no later than 31 January the year after that your customer paid for the work.

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

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...