The information outlined below is for those who are due to pay a non-Swedish company for work carried out in Sweden.
In this context, a non-Swedish company refers to a legal entity or a sole trader with limited tax liability in Sweden.
The following information does not apply to earnings paid to employees.
When you pay for work carried out in Sweden, you must deduct tax from your payment if the recipient is not F-tax certified – unless the Swedish Tax Agency has decided otherwise.
From 1 January 2021, a company that makes such a payment for work to a non-Swedish company must deduct tax from the payment – regardless of whether or not the non-Swedish company has a permanent establishment in Sweden. The rate of taxation is determined by where the work has been carried out.
You should only deduct tax from a payment you make if the work is carried out in Sweden, or carried out abroad within the scope of your business in Sweden. If all of the work is carried out abroad, this will not usually be regarded as work in Sweden.
If you pay a non-Swedish legal entity for work carried out in Sweden, you must deduct tax at 30% on a payment if the Swedish Tax Agency has not specified a different rate.
If you pay a sole trader with limited tax liability for work carried out in Sweden, and the payment is not the recipient’s principal income, you must deduct tax at 30% on the payment if the Swedish Tax Agency has not specified a different rate.
As a payer, you can apply for exemption from the obligation to deduct preliminary tax from certain compensation – provided that the non-Swedish company is not liable to pay tax on the compensation in Sweden.
You can apply by filling in this form:
Alternatively, you can submit a written application to the Swedish Tax Agency.
The documentation required may differ according to the circumstances of the case in question. However, the Swedish Tax Agency may request a registration certificate or similar documentation issued by a public authority in the company’s country of establishment, indicating the type of business in question.
Mark the envelope “Ansökan om befrielse från skatteavdrag” (“Application for exemption from the obligation to deduct preliminary tax”).
Please post your application to:
205 30 Malmö