This page contains information about the test service and technical specification for the e-filing of income statements.

You need a minimum of three persons to start a non-profit association. You will draft statutes . Then you shall discuss and decide on statutes and the board of directors at the first meeting of the association’s members.

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

You can apply to the Swedish Tax Agency for approval as stockist for nicotine goods. As an approved stockist, you are not required to declare and pay excise duty on nicotine goods at each instance of importation or production.

From 1 January 2019, you will need to pay gambling tax if you have a gambling license from the Swedish Gambling Authority (Spelinspektionen). However, this does not apply to gambling for public interest purposes.

You can contact the Swedish Tax Agency to request a review if you want to change something in your business's tax return after you have received a final tax decision, or if you think that your tax decision is incorrect.

The Swedish Tax Agency makes wage guarantee payments to you, but the bankruptcy trustee or business reorganisation officer decides on the amount that you receive.

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.

With the increasing risk of cyberattacks in society as a whole, we all need to protect our online data and ensure our digital security. You need to protect sensitive information contained in the documents and records that you deal with, for example.

Here are some guidelines on filing your income tax return