You must fill in, print out and sign this form, and send the original document by post to the Swedish Tax Agency.

See below for information about how to fill in form SKV 4632, "Tax application – limited tax liability in Sweden". Please provide as much relevant information as possible to help us to process your application quickly.

If there is not enough space in any of the boxes on the form, you can also use the space under box 10 “Other information”. You are also welcome to attach a letter with complementary information. However, you must still fill in the form as completely as possible.

1 Applicant

Name

If you have a sole trader business, enter your given name(s) and surname. If your business is a legal entity (such as a limited company), enter its registered name in the country of establishment (i.e. the country in which the legal entity is formed).

Corporate identity number in the country of establishment (legal entity)/date of birth (sole trader)

If your business is a legal entity, enter the registration or identity number it has been assigned by the business registration authority in the country of establishment. If you are a sole trader, enter your date of birth (YYMMDD) instead.

Postal address in the country of establishment (legal entity)/Postal address in the country of residence (sole trader)

For a legal entity, this must be the address registered with the business registration authority in the country of establishment. If you are a sole trader, enter your postal address in your country of residence.

Value added tax (VAT) registration number(s) outside Sweden

Here, you enter any VAT registration numbers you have been assigned in countries other than Sweden. If you do not have a foreign VAT registration number, draw a line through the box.

Postal address in Sweden

State the full address (street address or post-office box address, city/town and postcode) in Sweden to which the Swedish Tax Agency can send you mail.

Contact telephone number(s) outside Sweden (fixed-line / mobile)

Enter the foreign telephone numbers (fixed-line/mobile) at which your business can be reached. Please enter + and country code followed by the telephone number, without a zero as a first digit.

Visiting address in Sweden

If you have premises in Sweden, at which you receive customers (such as a shop, workshop or office), enter the street address and place name.

Contact telephone number(s) in Sweden (fixed-line / mobile)

Here you enter the Swedish contact numbers (fixed-line/mobile) at which your business can be reached.

Address for receipt of tax account statements

If you would like us to send your business’s tax account statements to a different address (to the business’s accountancy firm or accountant, for example), enter the address here.

Financial year end date

Enter the date on which your business's financial year ends. For sole traders, the financial year end date is always 31 December.

2 Information regarding legal entities

Type of business (e.g. limited company, partnership, etc.)

State the type of business registered in the country of establishment: i.e., the legal form of business registered with the business registration authority.

Business registration certificate attached

You must attach a valid business registration certificate issued within the past three months, or equivalent documentation from the country of establishment. The documentation must include the following information about the business: name of authorised signatory; unique identifier; business activities; and address.

Previous Swedish corporate identity number

If the business has previously been assigned a Swedish corporate identity number, enter it here.

If the business has a registered branch in Sweden, state the corporate identity number

Non-Swedish legal entities that carry out business activities from a permanent establishment in Sweden usually have to register a branch with the Swedish Companies Registration Office ("Bolagsverket"). State whether your business has a registered branch in Sweden, or whether you have applied to register a branch here.

Find out more about branches on the Swedish Companies Registration Office’s website

• bolagsverket.se External link.

If the business has applied to register a branch in Sweden, state the case number

Enter the case number for the application sent to Bolagsverket.

Names of owners - Corporate identity number/date of birth

Here you enter the names, identity numbers (i.e. corporate/personal identity number or date of birth) and ownership percentages of all the legal entity's owners. If there are many owners, you can enter their
names and other details in box 10 for “Other information”, or provide the relevant details in an attachment. Listed companies do not need to provide us with any details of their owners. However, they must specify the stock exchange on which their shares are listed.

Share of ownership (%)

Enter current ownership percentages registered in the book of shareholders or equivalent documentation.

3 Information regarding sole traders

You must fill in this section if you intend to run a sole trader business in Sweden.

Length of stay in Sweden (start date to end date for each stay)

The details provided are used to determine whether, as a sole trader, you have limited or unlimited tax liability in Sweden. It is important to specify the dates for each stay in Sweden, clearly indicating any interruptions in every stay.

Previous identity number/registration number in Sweden

If you have previously been assigned a personal identity number, coordination number or GD-number (usually a 302-number), you must enter the 10-digit number here.

Residential address in Sweden

Enter the address where you live and sleep during your stay in Sweden.

Copy of passport/national ID card attached

Attach a colour copy of your valid passport or national ID card. If your document is a national ID card, you must attach a copy of both the front and back of the card.

4 Questions and description of business activities in Sweden

It is important to answer every question as fully as possible. The Swedish Tax Agency needs this information to understand whether you or your business have a permanent establishment and/or fixed establishment in Sweden, and whether you are carrying out business activities in Sweden.

Business activity 1-3

State the type(s) of business activity carried out in Sweden – for example, manufacturing, building operations, trade, repair work, or another type of business activity.

Please specify each business activity clearly and in detail. For example, you should state the type of goods in which you intend to trade, or the area in which you plan to carry out consulting activities. If your business carries out several activities, specify each one separately.

State the SNI industry code(s) applicable to your business activities in Sweden. Further information about SNI codes is available on Statistics Sweden’s website.

• SCB.se External link.

Share of total business turnover (%)

State the estimated percentage of total business turnover for each activity.

From which premises are business activities conducted in Sweden? - Describe the premises - Address of the premises

Specify the geographical location of the premises from which business is conducted. It does not matter whether the premises are owned, rented or otherwise occupied by the business. Please note: the term “permanent” usually refers a period of six months or more. You must describe the premises and provide the address. If you do not select any of the options on the form, or only mark one of the boxes for “Other permanent premises” or “Non-permanent premises”, you must do one of the following so the Swedish Tax Agency can understand whether or not the premises are permanent:

• provide details under “Describe the premises”
  
• describe the premises in box 10: “Other information”
  
• add an attachment with a description of the premises.

Where are the staff management and other management functions located in Sweden?

State the location from which business activities in Sweden are managed, and the location of the person who manages staff working in Sweden. This does not have to be the CEO or a board member; it could be a person with operational and staff management responsibilities. If the individual in question is in Sweden, you must state the location.

Does the business have an agent or representative in Sweden who signs agreements on its behalf? (If yes, please enclose copies of power of attorney or other valid authorisation documents)

State whether a certain person based in Sweden represents your business and signs agreements on its behalf. This could be an employee, a contractor, the CEO, a board member, a subsidiary, etc. A formal power of attorney is not required; other authorisations and actions (such as those demonstrating that a certain person negotiates the terms and conditions of agreements between the non-Swedish business and the customer) also indicate that a certain person has been given the right to represent the business.

From which location are marketing activities relating to goods or services conducted?

State the location or address from which goods or services are marketed.

From which location are sale and purchase agreements for goods or services concluded or administered?

State the location or address at which agreements are concluded or administered.

Describe employees’ tasks and authority to act on behalf of the business

Describe the tasks and authority given to employees working for the business in Sweden.

Goods or services are sold in Sweden to

Indicate which type(s) of customers the business sells to.

Goods sold in Sweden are delivered to customers from

Indicate the location or address from which goods are delivered.

5 Describe the business activities carried out in Sweden

This section must be completed by individuals, such as sole traders, who provide services in Sweden. It is important to describe your business activities in as much detail as possible.

Outline the nature of your business activities and the type(s) of customers you serve or intend to serve

In addition to the information you have provided in section 4, state which customers you currently serve or intend to serve. Please provide details for each business activity.

Do you conduct the same business activities outside Sweden? (If yes, please attach a business registration certificate)

State whether you carry out the same business activities in your country of residence, or in any country other than Sweden.

Business registration certificate attached

If you carry out business activities in your home country or another country, attach a valid business registration certificate issued within the past three months by the business registration authority in the country in question.

6 Information regarding clients in Sweden

This section must be completed by businesses that carry out building, construction or installation activities in Sweden and which are applying for any kind of registration. The term “clients” refers to businesses or individuals who pay you for work that has been carried out. This information is necessary to determine whether the business has a permanent establishment and meets VAT registration requirements.

State the time periods for each project

State the planned project periods for each building, construction and installation project to be carried out in Sweden.

Which types of clients does the business have?

The Swedish Tax Agency needs this information in order to determine whether or not the business should be registered for VAT in Sweden.

Are goods transferred from another EU country to Sweden?

The transfer of goods refers to their transportation from one EU country to another, with no transfer of ownership. The goods could be building materials from your own warehouse abroad, for example. When you move goods from another EU country to Sweden, you must report this movement in a Swedish VAT return, which is why you must register for VAT with the Swedish Tax Agency.

Does the business hire subcontractors in Sweden?

In Sweden, there are rules concerning mandatory reverse-charge liability within the construction sector. This means that the buyer is liable to pay VAT on the provision of building and construction services. This applies whether the buyer is a Swedish or non-Swedish business; i.e., regardless of where the buyer's business is established. You should therefore register for VAT in Sweden if you purchase these kinds of services.

7 Information regarding Swedish F-tax approval

To be granted approval for F-tax, you must meet the following criteria:

• You must carry out – or intend to carry out – business activities from a physical location in Sweden.
• You must have fulfilled your obligations to declare and pay taxes and contributions in Sweden and in other countries where your business activities are – or have been – carried out.

Documents attached, showing that the business has no debts relating to taxes or contributions

When applying for F-tax approval, a non-Swedish business must attach documents stating that it does not have any tax or social security contributions arrears in the countries where its business activities are – or have been – carried out. Sole traders must also attach documents issued in the countries in which they have been living for the past two years. These documents must have been issued within the past three months by the relevant competent authority/authorities in each country in question.

8 Information regarding VAT registration in Sweden

This section should be completed by businesses that are applying for VAT registration.

If you register a business for VAT in connection with voluntary taxation for the rental of property during the construction phase, you must also apply to register for voluntary taxation by filling in form SKV 5704, which is in Swedish.

VAT registration relates to

State your reason(s) for registering for VAT here.

Mandatory payment liability

Select this option if the business has to report and pay VAT in Sweden on its own sales or another person’s sales, when making a purchase (reverse-charge liability), or for purchases or transfers from another EU country (intra-EU acquisitions). Another person’s sales could relate to the purchase by a construction company of building or construction services from a subcontractor.

Mandatory payment liability after import

Select this option if the business brings goods in from a country outside the EU (imports) and covers customs duty and VAT on its imports to Sweden, and must report and pay Swedish VAT on sales made in Sweden. Examples include e-commerce involving the sale of goods to private individuals or other buyers that are not registered for VAT in Sweden.

Mandatory payment liability for distance sales to Sweden

Select this option if the business sells goods and provides transport from an EU country to buyers in Sweden who are not required to report VAT on their purchases. One example is e-commerce involving the sale of goods to private individuals.

A request for voluntary payment liability when making sales to buyers that are registered for VAT in Sweden

Select this option if the business sells goods or services to buyers that are registered for VAT in Sweden, and is requesting to be registered for VAT. The services must be connected with a property in Sweden, and the goods must be traded in Sweden. One example would be a business that buys goods in Sweden and requests voluntary payment liability for its sales of these goods in Sweden to buyers registered for VAT in Sweden.

Intra-EU transfer of goods to Sweden or acquisition in Sweden of goods from another EU country – without incurring payment liability and tax liability

Select this option if the non-Swedish business buys goods from another EU country and receives them in Sweden, or moves goods to Sweden from another EU country without becoming liable for VAT, but must report the value of the goods. This is the case if a business would have been entitled to a full VAT refund in relation to the acquisition if it had been considered taxable for VAT.

The right to deduct input VAT without payment liability

Select this option if the non-Swedish business is entitled to a VAT refund in Sweden – but is not entitled to a refund via the electronic refund procedure in its country of establishment – and is not required to be registered for Swedish VAT for any other reason. Examples include the export or sale of goods from Sweden to taxable persons in other EU countries which have provided the seller with their VAT number. In the latter case, the business that makes the sale must also submit a recapitulative statement (EC sales list) including details of its delivery of goods.

The right to deduct input VAT (businesses outside the EU)

Select this option if the business has a permanent establishment in Sweden and cannot apply for an input VAT refund by filling in a form.

Obligation to submit a recapitulative statement (EC sales list) – services

Select this option if the business has a permanent establishment in Sweden which only sells services in other EU countries to other businesses that are required to pay and report the VAT on these services. This option applies to businesses that must be registered to submit a recapitulative statement (EC sales lists) in Sweden.

Please describe the type of business activity that requires registration

Describe the business transactions underlying your marked choices in the section above, “VAT registration relates to”. If you have marked more than one option, describe each one separately.

Is the business registered for VAT in OSS (One Stop Shop)?

You can use the OSS e-service to register and then report and pay VAT in one country – even if your buyers are situated in different EU countries – in accordance with the three schemes: the Union scheme, the Import scheme (IOSS) and the third country-scheme. You pay VAT in EUR to a specific account at Danske Bank.

Enter the date for the first business transaction that requires VAT registration in Sweden

The earliest date of your purchase or sale of goods or services will be the first date of the business transaction that requires VAT registration in Sweden. If you have neither bought nor sold anything yet, you should provide details of when you expect your first purchase or sale to take place instead.

Does the business have a fixed establishment in Sweden?

A fixed establishment may be significant in determining who should report and pay VAT on sales within Sweden, or how VAT can be refunded.

There are three prerequisites for a fixed establishment to exist:

• There must be an establishment run by people, i.e. human resources.
  
• There must be technical resources in place such as premises or machines connected with the establishment.
  
• The establishment must have a sufficient degree of permanence to enable it to manage, or purchase and consume, goods or services.
  

Estimated sales subject to VAT (excluding intra-EU acquisitions and imports)

Here you enter your estimated sales figure subject to VAT, excluding intra-EU acquisitions and imports. Usually, you calculate VAT when you make sales, but in the case of reverse-charge liability, you must calculate VAT on your purchases. Your estimated sales figure that is subject to VAT determines your reporting period. You must calculate your estimated sales for either your accounting year (12 months) or for the period during which you intend to carry out business activities in Sweden (if that period is less than one year).

Estimated sales that do not entitle you to input VAT deductions

Enter the estimated value of the supply of goods and the provision of services that are exempt from VAT and do not give the right to a deduction. This includes educational services, games of chance/lotteries, banking services and healthcare. The total amount calculated must include VAT-exempt withdrawal (self-supply) of goods and services. The amount calculated must relate both to sales within Sweden and to other countries. You must calculate an amount corresponding to your sales for either your accounting year (12 months) or for the period during which you intend to carry out business activities in Sweden.

Choose reporting period - Reporting date (state if reporting period “One month” is chosen)

Here, you state how often you need to report VAT. You must report VAT once a month, quarter or year, depending on your business's reporting period. Your reporting period is primarily determined by your estimated annual sales (excluding your intra-EU acquisitions and imports) for a 12-month period.

Here you can find out which information and documents you need when registering a business in Sweden.

All non-Swedish businesses must provide the following:

You can apply for F-tax certification if you have business operations in Sweden, or intend to start business operations here. If you are granted F-tax certification, you should make your clients aware of this, either by producing an F-tax registration document or by stating on documents such as invoices, quotes and tenders that your company has F-tax certification. Confirming your F-tax certification to clients means they will not need to deduct tax on your earnings or pay employer contributions for you.

You can choose whether or not to apply for F-tax certification, but remember that most Swedish companies prefer to engage contractors that are F-tax certified. Non-Swedish companies that intend to carry out business operations in Sweden are therefore recommended to apply for F-tax certification. This also applies to companies that are not required to pay corporate income tax in Sweden.

To be approved for F-tax, your company must:

• conduct business operations in Sweden or intend to start business operations
• have filed tax returns and paid taxes and other fees in the country of establishment, and in Sweden if the company already conducts operations here.

F-tax certification means that your company is responsible for paying its own preliminary tax and social security contributions. If your company is not F-tax certified, your clients may be responsible for paying preliminary tax and employer contributions on your earnings.

If you are granted F-tax certification, you will receive an F-tax registration document.

Most companies, sole traders and legal entities operating with employees in Sweden must register the company as an employer, declare and pay employer contributions, and deduct tax from the salaries and benefits paid.

You should register as an employer if your company:

• has employees who are permanently resident in Sweden
• has a permanent establishment in Sweden
• does not have a permanent establishment in Sweden but has Swedish employees or has seconded employees to Sweden
• needs to deduct tax on employees’ salaries and benefits

There are some exceptions to the rules. You can find out about these exceptions here:

A non-Swedish company with business operations in Sweden may be liable to report and pay Swedish VAT. This applies both to sole traders and to legal entities such as limited companies.

If you are liable for Swedish VAT, you must pay it in Sweden. If you are obliged to report Swedish VAT, you must report certain purchases and sales in Sweden.

If you have a fixed establishment or are permanently resident in Sweden

You may need to register your business for VAT in certain circumstances. These circumstances vary, depending on whether or not your business has a fixed establishment in Sweden. If you are a sole trader, the circumstances for VAT registration depend on whether you are permanently or habitually resident in Sweden.