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- » New tax regulations from 2021 regarding work in Sweden
- » Those who pay a non-Swedish enterprise for work carried out in Sweden
Those who pay a non-Swedish enterprise for work carried out in Sweden
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.
How have the regulations changed?
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:
- the payee is not F-tax certified
- the payment is for work carried out by a business that the payee operates from a permanent establishment in Sweden.
From 1 January 2021, you must deduct tax from such a payment if both of the following apply:
- the payee is not F-tax certified
- the payment is for work that the payee carries out either in Sweden or abroad (if the work is within the scope of your business in Sweden).
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