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.
If you wish to form a religious community, please contact Kammarkollegiet to apply for registration.
The following is a checklist containing tips on what to consider when starting a non-profit association.
The persons who are forming the association draft statutes, which are the rules of the association. The statutes shall include, such as:
The names of the members shall be listed in the minutes, i.e. not in the statutes.
In the statutes, the following shall be included:
This information should also be included:
You can find more examples of statutes on the Swedish Sports Confederation’s website.
At the meeting, the following shall be decided and approved:
It is important to record minutes during the meeting where it is evident that the above items have been decided by the members. The minutes shall list the members of the board of directors and their seats on the board. The minutes shall be signed by a minimum of two persons, for example the chairperson and the secretary. After that, the association has been formed and become a legal person.
A non-profit association is not required to have a company registration number. On the other hand, the association needs a company registration number if you are, for example, opening a bank account, leasing premises, applying for grants, or carrying out tasks on behalf of companies or municipalities.
You apply for a company registration number with the Swedish Tax Agency using form SKV 8400 (Application for company registration number for non-profit association).
Send the application, minutes, and statutes via regular post. The address is printed on the form. Meaning, you cannot email the documents or apply via any e-service.
You must attach copies of the following to your application:
If the association does not have the minutes from the meeting when the association was formed, you shall instead include the minutes from the last annual meeting. Do not forget to notify the Swedish Tax Agency that the association no longer has the minutes from the formation of the association. You do this by including a message with the application form.
If the association is older than two years, you shall attach the minutes from the meeting when the association was formed and the minutes from the last annual meeting.
The Swedish Tax Agency always sends a notification to the association’s postal address when we have decided to assign the association a company registration number. This is free of charge.
To register the association for VAT and as an employer, or apply for F-tax, submit form SKV 4620 (Company registration). Note that the association cannot apply for tax registration before you have a company registration number.