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This information is for those who live in another country and are going 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.
Other rules apply to legal entities.
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.
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.
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:
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:
No, you are not obliged to pay income tax in Sweden.
Yes, in most cases you must register as a sole trader with the Swedish Tax Agency. You can do this by submitting the form Tax registration for foreign business owners (SKV 4632).
You can do the following on the form:
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 responsible for paying preliminary tax and employer’s social security contributions for work performed.
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.
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.
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.
Yes, you must pay income tax in Sweden.
Yes, you must register as a sole trader with the Swedish Tax Agency. You can do this by submitting the form Tax registration for foreign business owners (SKV 4632).
You can do the following on the form:
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.
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.
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.
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.
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.
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 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.
Yes, you must pay income tax in Sweden.
Yes, you must register as a business owner with the Swedish Tax Agency. You can do this by submitting the form Tax registration for foreign business owners (SKV 4632).
You can do the following on the form:
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.
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.
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.
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.
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.
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 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.
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.
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 submitting the form Company registration (SKV 4620).
You can do the following on the form:
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.
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.
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.
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.
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 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.
When you register your business in Sweden you will be given a coordination number, unless you already have a Swedish personal identity number. Always use this number when contacting the Swedish Tax Agency.
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.
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.
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.
Yes, in most cases you must register as a business owner with the Swedish Tax Agency. You can do this by submitting the Company registration form (SKV 4620).
You can do the following on the form:
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.
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 help form called Preliminary calculation of earnings (SKV 4315) if you find it difficult to calculate your earnings.
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.
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.
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 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.
When you register your business in Sweden you will be given a coordination number, unless you already have a Swedish personal identity number. Always use this number when contacting the Swedish Tax Agency.
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.
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.
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.
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.
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.
You may not 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.
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 Tax registration form for foreign business owners (SKV 4632).
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).
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.
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 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:
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.
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 Tax registration form for foreign business owners (SKV 4632).
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. Do 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:
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.
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 Company registration form (SKV 4620).
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).
When closing down the operations of a foreign company in Sweden, there are are three important steps to remember:
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.
Submit the Amendment notification form (SKV 4639) if you want to close your business in Sweden.
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.
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.
Call, e-mail or visit us if you have any further questions about running a sole trader business in Sweden.