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Guide for foreign sole traders with business in Sweden
This information is for those who live in another country and plan to operate as a sole trader (have an individual private business) in Sweden. As a sole trader you run a business as a natural person instead of a legal entity.
Other rules apply to legal entities, here you find information on foreign types of companies that correspond to Swedish limited liability companies (AB) or cooperative associations.
Do you have a different type of company?
Other rules apply to legal entities.Find out about
- How to register as a sole trader in Sweden.
- Differences in rules depending on how long you are going to stay in Sweden.
- When you must pay tax and social security contributions in Sweden.
- What applies to you as an employer.
- When you need to be registered with the Swedish population register.
- What you need to consider when you leave Sweden.
- How to contact the Swedish Tax Agency.
Nationals from countries outside the EU/EEA
If you come from a country outside the EU/EEA, you need a permit from the Swedish Migration Agency to run a company in Sweden.
Permanent establishment in Sweden
In order to know what rules apply to you, it is important to assess whether your business has a permanent establishment in Sweden. The Swedish Tax Agency will subsequently make its own assessment of whether your business has a permanent establishment here or not. The assessment is based on actual operating conditions.
Before running a sole trader business in Sweden
There are some things you need to know and to do and know before starting a sole trader business in Sweden. First of all you need to know the answers to the following questions:
- How long are you staying in Sweden?
- Were you already a sole trader when you came to Sweden or are you going to start a business here?
- Does your business have a permanent establishment in Sweden?
Furthermore, you need to find out if your operations are considered as business operations or if you will be employed. For example, to be considered as a sole trader you must intend to have several clients.
Choose the option that applies to you:
In Sweden for less than 6 months
I am a sole trader in another country and will run business operations without a permanent establishment in Sweden
Should I pay income tax in Sweden?
No, you are not obliged to pay income tax in Sweden.
Do I need to register as a sole trader in Sweden?
Yes, in most cases you must register as a sole trader with the Swedish Tax Agency. You can do this by using the e-service
Registration of foreign companies in Sweden (RUFS)
or by submitting the form Tax registration for foreign business owners (SKV 4632).
By using the e-service or the form, you can do the following:
- apply to be approved for F-tax
- register for VAT
- register as an employer in Sweden.
Apply to be approved for F-tax
Swedish clients prefer to engage companies that are registered for Swedish F-tax. If you are a foreign sole trader with operations in Sweden, you should apply to be approved for Swedish F-tax. This applies even if you do not pay tax in Sweden. If you do not have approval for F-tax, the client may be.
- Explore the topic, More information on approval for F-tax
- Brochure: F-tax for the self-employed (SKV 432b) (in English)
Register for VAT in Sweden
You may need to register your business for VAT if you sell goods or services subject to VAT in Sweden. This applies whether you are established in Sweden or not. It also applies if you only have the right to reclaim VAT that you have paid on goods or services.
Register as an employer in Sweden
Should I pay social security contributions in Sweden?
Social security contributions for sole traders are known as "egenavgifter" ("own fees") in Sweden. In most cases you will already belong to a social security system if you are a sole trader in your home country, so you should not normally pay social security contributions in Sweden if you only have short commissions here and have no permanent establishment here.
You will be given a GD number
When you register yourself and your business in Sweden, you will be assigned a registration number, also called a GD number. Always use this number when contacting the Swedish Tax Agency.
I have a sole trader business in another country and I am going to run a business with a permanent establishment in Sweden
Should I pay income tax in Sweden?
Yes, you must pay income tax in Sweden.
Do I need to register as a sole trader in Sweden?
Yes, you must register as a sole trader with the Swedish Tax Agency. You can do this by using the e-service
Registration of foreign companies in Sweden (RUFS)
or by submitting the form Tax registration for foreign business owners (SKV 4632).
You can do the following by using the e-service or the form:
- apply to be approved for F-tax
- register for VAT
- register as an employer in Sweden.
Apply to be approved for F-tax
Swedish clients prefer to engage companies that are registered for Swedish F-tax. If you are a foreign sole trader with operations in Sweden, you should apply to be approved for Swedish F-tax.
If you are registered for F-tax, you are responsible for paying your own preliminary tax and possibly social security contributions. If you are not registered for F-tax, the client may be responsible for paying preliminary tax and employer’s social security contributions for work performed.
If you are not going to pay social security contributions in Sweden, you must have a certificate proving such when you apply for approval for F-tax.
Preliminary tax return
At the same time as you apply for approval for F-tax, you must submit the form Preliminary tax return 1 for natural persons (SKV 4314). Fill in the earnings you think you will make from your business operations during the income year. Based on this information, the Swedish Tax Agency can calculate how much preliminary tax you must pay each month.
There is a help form called Preliminary calculation of earnings (SKV 4315) if you find it difficult to calculate your earnings.
- Preliminär inkomstdeklaration 1 för fysiska personer [Preliminary tax return 1 for natural persons] (SKV 4314) (in Swedish)
- Preliminär resultatberäkning [Preliminary calculation of earnings] (SKV 4315) (in Swedish)
- Explore the topic Preliminary tax return
- Explore the topic approval for F-tax
- Brochure: F-tax for the self-employed (SKV 432b) (in English)
Register for VAT in Sweden
You may need to register your business for VAT if you sell goods or services subject to VAT in Sweden. This applies whether you are established in Sweden or not. It also applies if you only have the right to reclaim VAT that you have paid on goods or services.
Register as an employer in Sweden
Should I pay social security contributions in Sweden?
Social security contributions for sole traders are known as "egenavgifter" ("own fees") in Sweden. If you are a sole trader with a permanent establishment in Sweden and perform work here, in many cases you must pay social security contributions in Sweden.
Exemption from social security contributions
There are situations when foreign business owners do not need to pay social security contributions in Sweden, such as those who come from a country within the EU/EEA or Switzerland and perform work here on a temporary basis.
To be exempted from paying social security contributions in Sweden, you must be able to show a certificate which confirms that you belong to another country’s social security system. This certificate is called A1, or E101 in the EU/EEA and Switzerland.
You can apply to your social security authority for the certificate.
You will be given a GD number
When you register yourself and your business in Sweden, you will be assigned a registration number, also called a GD number. Always use this number when contacting the Swedish Tax Agency.
You must declare your income
You must submit the Tax return 1 and an NE appendix (SKV 2161) once a year to report earnings from your business in Sweden. The tax return and NE appendix must be received by the Swedish Tax Agency no later than 2 May the year following the income year.
I live in a different country and I am going to start a sole trader business with a permanent establishment in Sweden
Should I pay income tax in Sweden?
Yes, you must pay income tax in Sweden.
Do I need to register as a business owner in Sweden?
Yes, you must register as a business owner with the Swedish Tax Agency. You can do this by using the e-service
Registration of foreign companies in Sweden (RUFS)
or by submitting the form Tax registration for foreign business owners (SKV 4632).
You can do the following by using the e-service or the form:
- apply to be approved for F-tax
- register for VAT
- register as an employer in Sweden.
Apply to be approved for F-tax
Swedish clients prefer to engage companies that are registered for Swedish F-tax. If you are a foreign sole trader with operations in Sweden, you should apply to be approved for Swedish F-tax.
If you are registered for F-tax, you are responsible for paying your own preliminary tax and possibly social security contributions. If you are not registered for F-tax, the client may be responsible for paying preliminary tax and employer’s social security contributions for work performed.
If you are not going to pay social security contributions in Sweden, you must have a certificate proving such when you apply for approval for F-tax.
Preliminary tax return
At the same time as you apply for approval for F-tax, you must submit the form Preliminary tax return 1 for natural persons (SKV 4314). Fill in the earnings you think you will make from your business operations during the income year. Based on this information, the Swedish Tax Agency can calculate how much preliminary tax you must pay each month.
There is a help form called Preliminary calculation of earnings (SKV 4315) if you find it difficult to calculate your earnings.
- Preliminär inkomstdeklaration 1 för fysiska personer [Preliminary tax return 1 for natural persons] (SKV 4314) (in Swedish)
- Preliminär resultatberäkning [Preliminary calculation of earnings] (SKV 4315) (in Swedish)
- Preliminary tax declaration
- Approval for F-tax
- Brochure: F-tax for the self-employed (SKV 432b) (in English)
Register for VAT in Sweden
You may need to register your business for VAT if you sell goods or services subject to VAT in Sweden. This applies whether you are established in Sweden or not. It also applies if you only have the right to reclaim VAT that you have paid on goods or services.
Register as an employer in Sweden
Should I pay social security contributions in Sweden?
Social security contributions for sole traders are known as "egenavgifter" ("own fees") in Sweden. You must pay social security contributions in Sweden if you stay in Sweden and work in your business here.
Exemption from social security contributions
There are situations when foreign business owners do not need to pay social security contributions in Sweden. This is the case, for example, if you come from a country in the EU/EEA or Switzerland and work here at the same time as being employed in another country.
To be exempted from paying social security contributions in Sweden, you must show a certificate that confirms you belong to another country’s social security system. This certificate is called A1, or E101 in the EU/EEA and Switzerland.
You can apply for the certificate from your social security authority.
You will be given a GD number
When you register yourself and your business in Sweden, you will be assigned a registration number, also called a GD number. Always use this number when contacting the Swedish Tax Agency.
You must declare your income
You must submit the Tax return 1 and an NE appendix (SKV 2161) once a year to report earnings from your business. The Tax return and NE appendix must be received by the Tax Agency no later than 2 May in the year following the income year.
In Sweden for 6 months or longer, or on repeated occasions
I have a sole trader business in another country and I am going to run a business in Sweden (with or without a permanent establishment)
Should I pay income tax in Sweden?
Yes, in most cases you must pay income tax in Sweden. This applies even if you do not have a permanent establishment here.
There may be exemptions from paying income tax in Sweden if the country you live in has a tax agreement with Sweden.
Do I need to register as a business owner in Sweden?
Yes, you must register as a business owner with the Swedish Tax Agency regardless of whether you must pay income tax or not. Register as a business owner by using the e-service
Registration of foreign companies in Sweden (RUFS)
or by submitting the form Company registration (SKV 4620).
- Företagsregistrering [Company registration] (SKV 4620) (in Swedish)
- Brochure: Företagsregistrering [Company registration] (SKV 418) (in Swedish)
You can do the following by using the e-service or the form:
- apply to be approved for F-tax
- register for VAT
- register as an employer.
Apply to be approved for F-tax
Swedish clients prefer to engage companies that are registered for Swedish F-tax. If you are a foreign sole trader with operations in Sweden, you should apply to be approved for Swedish F-tax.
If you are registered for F-tax, you are responsible for paying your own preliminary tax and possibly social security contributions. If you are not registered for F-tax, the client may be responsible for paying preliminary tax and employer’s social security contributions for work performed.
If you are not going to pay social security contributions in Sweden, you must have a certificate proving such when you apply for approval for F-tax.
Preliminary tax return
You must pay preliminary income tax during the income year. On the Company registration form (SKV 4620) under section G, fill in the earnings you believe you will make from your business during the income year. Based on this information, the Swedish Tax Agency can calculate how much preliminary tax you must pay each month.
There is a helpform called Preliminary calculation of earnings (SKV 4315) if you find it difficult to calculate your earnings.
- Preliminär resultatberäkning [Preliminary calculation of earnings] (SKV 4315) (in Swedish)
- Approval for F-tax
- Rules on tax registration for foreign entrepreneurs
- Brochure: F-tax for the self-employed (SKV 432b) (in English)
Register for VAT in Sweden
You may need to register your business for VAT if you sell goods or services subject to VAT in Sweden. This applies whether you are established in Sweden or not. It also applies if you only have the right to reclaim VAT that you have paid on goods or services.
Register as an employer in Sweden
Should I pay social security contributions in Sweden?
Social security contributions for sole traders are known as "egenavgifter" ("own fees") in Sweden. In most cases you must pay social security contributions in Sweden when you carry out work here as a foreign sole trader. This applies even if you do not pay income tax in Sweden.
Exemption from social security contributions
There are situations when foreign business owners do not need to pay social security contributions in Sweden. This is the case, for example, if you come from a country in the EU/EEA or Switzerland and run a business and work both in Sweden and in your home country.
To be exempted from paying social security contributions in Sweden, you must be able to show a certificate which confirms that you belong to another country’s social security system. This certificate is called A1, or E101 in the EU/EEA and Switzerland.
You can apply for the certificate from your social security authority.
You must declare your income
You may need to submit Tax return 1 and an NE appendix (SKV 2161) once a year to report the earnings from your business. The Tax return and NE appendix must be received by the Swedish Tax Agency no later than 2 May in the year following the income year.
You will be provided with a coordination number
When you register your business in Sweden a personal coordination number will be issued, unless you already have a Swedish personal identity number. Always use this number when contacting the Swedish Tax Agency.
Applying to move to Sweden
In most cases, if you plan to work and live in Sweden for more than twelve months you need to register here. You will be registered in the population register in Sweden and given a personal identity number instead of a coordination number. Please visit a service office if you need assistance. You need to bring documents when you visit the service office; which documents these are depends on your nationality.
Applying for an ID card
You can apply for an ID card when you are registered in Sweden and have a personal identity number. Make an appointment at one of the service offices that issue ID cards.
I live in another country and I’m going to start a sole trader business in Sweden
Should I pay income tax in Sweden?
Yes, you must pay income tax in Sweden. This applies even if you do not have a permanent establishment here.
There may be exemptions from paying income tax in Sweden if the country you live in has a tax agreement with Sweden.
Do I need to register as a business owner in Sweden?
Yes, in most cases you must register as a business owner with the Swedish Tax Agency. You can do this by using the e-service
Registration of foreign companies in Sweden (RUFS)
or by submitting the Company registration form (SKV 4620).
- Företagsregistrering [Company registration] (SKV 4620) (in Swedish)
- Brochure: Företagsregistrering [Company registration] (SKV 418) (in Swedish)
You can do the following by using the e-service or on the form:
- apply to be approved for F-tax
- register for VAT
- register as an employer in Sweden.
Apply to be approved for F-tax
Swedish clients prefer to engage companies that are registered for Swedish F-tax. If you are a foreign sole trader with a business in Sweden, you should apply to be approved for Swedish F-tax.
If you are registered for F-tax, you are responsible for paying your own preliminary tax and possibly social security contributions. If you are not registered for F-tax, the client may be responsible for paying preliminary tax and employer’s social security contributions for work performed.
If you are not going to pay social security contributions in Sweden, you must have a certificate proving such when you apply for approval for F-tax.
Preliminary tax return
You must pay preliminary income tax during the income year. On the Company registration e-service or on the paper form (SKV 4620) under section G, fill in the earnings you believe you will make from your business during the income year. Based on this information, the Swedish Tax Agency can calculate how much preliminary tax you must pay each month.
There is a help form called Preliminary calculation of earnings (SKV 4315) if you find it difficult to calculate your earnings.
- Preliminär resultatberäkning [Preliminary calculation of earnings] (SKV 4315) (in Swedish)
- Approval for F-tax
- Preliminary tax declaration
- Brochure: F-tax for the self-employed (SKV 432b) (in English)
Register for VAT in Sweden
You may need to register your business for VAT if you sell goods or services subject to VAT in Sweden. This applies whether you are established in Sweden or not. It also applies if you only have the right to reclaim VAT that you have paid on goods or services.
Register as an employer in Sweden
Should I pay social security contributions in Sweden?
Social security contributions for sole traders are known as "egenavgifter" ("own fees") in Sweden. You must pay social security contributions in Sweden if you stay in Sweden and work in your business here. This applies even if you do not pay income tax in Sweden.
Exemption from social security contributions
There are situations when foreign business owners do not need to pay social security contributions in Sweden. This is the case, for example, if you come from a country in the EU/EEA or Switzerland and work here at the same time as being employed in another country.
To be exempted from paying social security contributions in Sweden, you must show a certificate that confirms you belong to another country’s social security system. This certificate is called A1, or E101 in the EU/EEA and Switzerland.
You can apply for the certificate from your social security authority.
You must declare your income
You must submit the Tax return 1 and an NE appendix (SKV 2161) once a year to report earnings from your business. The Tax return and NE appendix must be received by the Swedish Tax Agency no later than 2 May in the year following the income year.
You will be provided with a personal coordination number
When you register your business in Sweden you will be given a personal coordination number (Swedish TIN), unless you already have a Swedish personal identity number. Always use this number when contacting the Swedish Tax Agency.
Applying to move to Sweden
In most cases, if you plan to work and live in Sweden for more than twelve months you need to register here. You will be registered in the population register in Sweden and given a personal identity number instead of a coordination number. Please visit a service office if you need assistance. You need to bring documents when you visit the service office; which documents these are depends on your nationality.
Applying for an ID card
You can apply for an ID card when you are registered in Sweden and have a personal identity number. Make an appointment at one of the service offices that issues ID cards.
Information for employers
If you are a foreign sole trader and bring employees with you to Sweden, in most cases you do not need to register as an employer here. This is because your employees are usually considered to be posted and will belong to the social security system in their home country.
However, you must register as an employer in Sweden if you employ anyone who lives here.
Choose the option below that applies to you
I am a sole trader, I will be in Sweden for less than 6 months and my business has no permanent establishment
Bringing employees to Sweden (posting of personnel)
If you bring employees with you to Sweden, in most cases you do not need to register as an employer here. This is because your employees are usually considered to be posted and will belong to the social security system in their home country.
Employer's social security contributions
For you to be exempt from paying employer's social security contributions in Sweden, your employees must be covered by social security in their home country. In most cases a certificate is required to prove that.
For employees in the EU/EEA and Switzerland, the certificate is called A1 or E101. For employees from a country with which Sweden has a social security convention, it is called a convention certificate.
You can apply for the certificate from your social security authority.
Tax deductions and preliminary tax
You are not entitled to make any tax deductions for employees you bring to Sweden. Employees who are liable for income tax in Sweden must pay preliminary tax themselves. How much tax your employees will pay depends on how long they work in Sweden.
Employing people who live in Sweden
Employer's social security contributions
You must pay employer’s social security contributions in Sweden for any employees who live and work in Sweden. To do this, you must register as an employer using the e-service
Registration of foreign companies in Sweden (RUFS)
or by using the Tax registration form for foreign business owners (SKV 4632).
Social security contributions agreement – exemption from employer’s social security contributions
Instead of paying employer’s social security contributions, you can agree with your employees that they pay the contributions themselves. This is called a social contributions agreement, and means that you are obliged to pay the contributions if an employee does not, for any reason.
Employees must submit the form called Notification of the obligation to report and pay social security contributions on your own salary (SKV 4738).
- Anmälan om skyldighet att redovisa och betala arbetsgivaravgifter på egen lön [Notification of the obligation to report and pay social security contributions on your own salary] (SKV 4738) (in Swedish)
- Social Security Agreement
Tax deductions and preliminary tax
You may not make any tax deductions for your employees in Sweden since you do not have a permanent establishment in Sweden. Your employees must pay preliminary tax to the Swedish Tax Agency instead. In order to do this, employees must submit a preliminary tax return to the Swedish Tax Agency.
I am a sole trader, I will be in Sweden for less than 6 months and my business has a permanent establishment
Bringing employees to Sweden (posting of personnel)
Tax deductions
You must make a tax deduction for your employees every time you pay their salaries. To do this, you must register as an employer in Sweden using the e-service
Registration of foreign companies in Sweden (RUFS)
or by using the Tax registration form for foreign business owners (SKV 4632).
How large the tax deductions are depends on how long the employees will work in Sweden. Employees must submit a form to the Swedish Tax Agency to receive a decision:
Employees who will work in Sweden for six months or more must us the e-serviceNotification of preliminary income tax (A-skatt)
or fill in the Notification of preliminary A-tax form (SKV 4402).An employee who will work in Sweden for less than six months must use the e-serviceApplication for special income tax for non-residents (SINK)
or fill in the form called Application for special income tax for residents abroad (SKV 4350).- E-service: Application for special income tax for non-residents (SINK)
- Form: Application for special income tax on non-residents (SKV 4350)
- Application for preliminary tax (SKV 4402)
- More information on taxes and registering in the Swedish population register for those who have recently arrived in Sweden and will be employed here
Employer's social security contributions
In most cases you will not pay employer’s social security contributions in Sweden. This is because your employees are usually considered to be posted and normally belong to the social security system in their home country.
For you to be exempt from paying employer's social security contributions in Sweden, your employees must be covered by social security in their home country. In most cases a certificate is required to prove that.
For employees in the EU/EEA and Switzerland, the certificate is called A1 or E101. For employees from a country with which Sweden has a social security convention, it is called a convention certificate.
You can apply for the certificate from your social security authority.
Employing people who live in Sweden
You must pay employer’s social security contributions in Sweden for any employees who live and work in Sweden. How much you must pay in employer’s social security contributions depends on the age of the employee.
You must make a tax deduction for your employees every time you pay their salaries. In order to know how much tax to deduct, you need to know the applicable tax rates for your employees. Ask your employees for their A-tax assessment note.
Since you must pay employer’s social security contributions and make tax deductions, you must register as an employer using the e-service
Registration of foreign companies in Sweden (RUFS)
or by using the Tax registration form for foreign business owners (SKV 4632).
I am a sole trader and I will be in Sweden for 6 months or longer (or on repeated occasions)
Bringing employees to Sweden (posting of personnel)
Tax deductions
You must make a tax deduction for your employees every time you pay their salaries. To do this, you must register as an employer in Sweden.
The easiest way to do this is to use the e-service
Registration of foreign companies in Sweden (RUFS)
or to use this on the Company registration form (SKV 4620).
How large the tax deductions are depends on how long the employees will work in Sweden. Employees must submit a form to the Swedish Tax Agency to receive a decision:
- An employee who will work in Sweden for less than six months must fill in the form called Application for special income tax for residents abroad (SKV 4350).
- Employees who will work in Sweden for six months or more must fill in the Notification of preliminary A-tax form (SKV 4402).
- The easiest way to notify for A-tax purposes it to use the e-service: Notification of preliminary income tax (A-skatt) or alternatively the form (SKV 4402).
- Application – Special income tax on non-residents (SKV 4350)
- E-service: Notification of preliminary income tax (A-skatt)
- Form: Application for preliminary tax (SKV 4402)
- More information on taxes and registering in the Swedish population register for those who have recently arrived in Sweden and will be employed here
Employer's social security contributions
In most cases you will not pay employer’s social security contributions in Sweden. This is because your employees are usually considered to be posted and normally belong to the social security system in their home country.
For you to be exempt from paying employer's social security contributions in Sweden, your employees must be covered by social security in their home country. In most cases a certificate is required to prove that.
For employees in the EU/EEA and Switzerland, the certificate is called A1 or E101. For employees from a country with which Sweden has a social security convention, it is called a convention certificate.
You can apply for the certificate from your social security authority.
Employing people who live in Sweden
You must pay employer’s social security contributions in Sweden for any employees who live and work in Sweden. How much you must pay in employer’s social security contributions depends on the age of the employee.
You must make a tax deduction for your employees every time you pay their salaries. In order to know how much tax to deduct, you need to know the applicable tax rates for your employees. Ask your employees for their A-tax assessment note.
Since you must pay employer’s social security contributions and make tax deductions, you must register as an employer. Use the e-service
Registration of foreign companies in Sweden (RUFS)
or the Company registration form (SKV 4620).
Employment of third-country nationals
A third-country national is a person who has citizenship in a country outside the EU/EEA or Switzerland. Employers who employ or bring third-country nationals to Sweden must notify the Swedish Tax Agency using the Employment of foreign nationals form (SKV 1160).
Closing a sole trader business in Sweden
When closing down the operations of a foreign company in Sweden, there are are three important steps to remember:
Send a notification of deregistration
It is important that you submit a notification of deregistration if you close your business in Sweden. As long as you are still registered in Sweden you must report taxes and fees here. If you do not submit tax returns, for example, you may have to pay late penalties and tax surcharges.
Use the e-service
Registration of foreign companies in Sweden (RUFS)
or submit the Amendment notification form (SKV 4639) if you want to close your business in Sweden.
Adjust your debited preliminary tax
If you have been debited preliminary tax, you need to consider whether it needs to be adjusted. In this case you must submit a preliminary tax return. The Swedish Tax Agency will not change your debited preliminary tax unless you provide new information. Submit the Preliminary tax return 1 form (SKV 4314) to make the adjustment.
Submit your income tax return
You must submit your income tax return no later than 2 May of the year following the income year. This is a final account. Please remember that you may need to retransfer tax allocation reserves.
Contact the Swedish Tax Agency
Call, e-mail or visit us if you have any further questions about running a sole trader business in Sweden.
Explore the topic: Working in Sweden
- Guide to taxes and registration in the Swedish population register for those who have recently arrived in Sweden and will be working here as employees
- Guide for foreign companies with operations in Sweden
- Comprehensive information from government agencies about working in Sweden is found on the portal Working in Sweden
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