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From January 2021, there are new regulations that apply to anyone with a Swedish enterprise that pays a non-Swedish enterprise for work carried out in Sweden.
Under the existing regulations, a Swedish enterprise that makes a payment for work to a legal entity or natural person with limited tax liability in Sweden is only obliged to deduct tax from the payment if both of the following apply:
From 1 January 2021, you must deduct tax from such a payment if both of the following apply: