There are four conditions that impact whether the association shall pay taxes on certain income or not. This applies to some rental income, some income from the sale of goods and services, and income from capital.

The Swedish Tax Agency collaborates with many of society’s stakeholders to meet the needs of citizens, businesses and others. We live in an age of digitalisation and globalisation, and we need to collaborate in order to carry out our mission and achi...

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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.

Excise duty is payable on beer, wine and other fermented beverages, intermediate products and ethyl alcohol manufactured in Sweden, introduced to Sweden from another EU country, or imported to Sweden from a country outside the EU.

Information about reporting VAT for businesses that are not Swedish

Employers with serious financial difficulties that are temporary in nature can, in some cases, apply for support relating to salary costs connected to short-time working for employees. The difficulties must be due to unforeseen or unavoidable externa...

If your business qualifies for Growth Support, you are entitled to a reduced rate of employer contributions for up to 24 consecutive calendar months for your first and/or second employee. Growth Support is a type of “de minimis” aid, which means it i...

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

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...