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Here you will find information on how to fill in the Tax application for foreign entrepreneurs, (SKV 4632) form.
This form is used to
If you are limitedly liable for income tax in Sweden you are to apply for registration by submitting the “Tax application for foreign entrepreneurs" form (SKV 4632). The form is to be filled in, printed, signed and (the original copy) submitted.
You can find more information on the tax liability and taxation of foreign entrepreneurs.
The taxation of foreign entrepreneurs in Sweden is handled at the Swedish Tax Agency´s international offices in Malmö or Stockholm.
Entrepreneurs that are unlimitedly liable for income tax in Sweden are to submit an application for registration electronically through the verksamt.se website. This is only possible for entrepreneurs that have a Swedish electronic identification.
Foreign entrepreneurs that are to conduct business in Sweden may apply for an approval for Swedish F-tax. A person who hires an entrepreneur approved for Swedish F-tax is not to deduct tax nor pay employers contributions (social security contributions) on the remunerations for work performed (the contractual fee for work performed).
As a foreign entrepreneur you are to apply for a Swedish VAT registration if you are liable for VAT in Sweden.
If you only sell goods or services to VAT registered customers, reverse charge (with some exceptions) is applicable . If so, your customer is liable for the VAT and there is no requirement for you to be VAT registered in Sweden. You may, however, apply to be voluntarily liable for VAT.
You are to be registered for VAT if you, without being liable for VAT, sell or transfer goods to another EU member state. You are also to be registered for VAT if you buy or transfer goods to Sweden from another EU member state.
If you sell goods at distance from abroad to consumers in Sweden (for example through an internet site where the consumer purchases goods and you have them delivered to Sweden) you are to register for VAT in Sweden and add Swedish VAT if the sales turnover exceeds SEK 320 000 per year. You may also register for all such sales voluntarily even if the sales turnover is below SEK 320 000.
If you have employees in Sweden you may be required to register as an employer with the Swedish Tax Agency. This applies if you have employees in Sweden that you are liable to pay Swedish employers contributions (social security contributions) for. You are liable to pay employers´ contributions on salary for work performed in Sweden paid to a natural person that is not approved for Swedish F-tax and that is performing work in Sweden. You are not to pay employers contributions if you have an agreement with your employees that they are to pay their own social security contributions.
As a foreign employer you are also obligated to register as an employer in Sweden if you issue remunerations (salaries, benefits in kind) to employees that are socially insured in Sweden and for whom you are liable to pay Swedish employers´ contributions, even if the work is performed abroad.
If you, as a foreign employer, lack a permanent establishment in Sweden, you are not to deduct preliminary income tax on salaries paid out. In such cases, the employee is required to pay his/her own preliminary income tax monthly. You are still required to submit an income statement for any remunerations paid to natural persons who are a part of the Swedish social insurance scheme or who are to be taxed on their incomes in Sweden.
A foreign enterprise with a permanent establishment in Sweden is to register for income taxation purposes. The enterprise is also obligated to pay preliminary income tax during the income year. If the enterprise has a permanent establishment or not affects the need for approval for Swedish F tax, the size of the employers´ contributions and the obligation to deduct preliminary income tax on remunerations (salaries and benefits in kind) to employees.
Below you can find information on how to fill in the Tax application for foreign entrepreneurs form, SKV 4632. Fill in the form as completely as possible, this will shorten the processing time. In case the form is not complete, the Swedish Tax Agency will send you a request for additional information. Please note that most of the form consists of mandatory information to be filled in, in order for the Swedish tax Agency to be able to correctly register the enterprise.
If any field is too small you may add more information in the 10 Other information box. You may also append a letter with additional information, but primarily the form must always be completed.
If you are a sole trader (natural person), please fill in your last name and (all) your first name(s). Legal persons (corporations etc.) are to fill in the name that the person is registered under in the home country (country of registration/incorporation).
State your home country VAT registration number. If you do not have a VAT registration number in your home country, please fill in the enterprises civil registration number. For foreign legal persons, this is to be the number given by the registration/incorporation country registration authority.
State the address which is registered at the registration authority in the home country.
State the full address (street address or postal box, postal number and city) in Sweden that the Swedish Tax Agency is to use for communicating by post.
If you have an address in Sweden where you are to receive customers (for example a store, shop or office), state the address here.
If you wish the enterprises tax declarations and account statements to be sent to a different adress than the enterprises own, for example the enterprises accounting or auditing firm, please fill in the adress here.
State the telephone numbers that the enterprise may be reached at in the home country.
State the telephone numbers that the enterprise may be reached at in Sweden.
State the year end closing date (date of the closing of the books).
This part is filled in regarding all legal persons.
State the foreign company form in accordance to what has been registered by the home registration authority.
The company´s registration certificate from the country of registration must be appended. The identity of the authorised signee(s) (the person(s) authorised to sign on behalf of the company) is/are to be included in the certificate.
If the enterprise has previously been registered for taxation in Sweden, the previous registration number is to be filled in here.
Companies from abroad who are to conduct business from a permanent place in Sweden are often required to register a branch office with the Swedish Companies Registration Office. State if the company has a branch registration or has applied for one.
You can find more information regarding branch registration at the Swedish Companies Registration Office.
Submit information regarding all the owners of the legal person, their identity numbers, their personal or organisational numbers and their share of ownership in per cent. If there are more than six owners, state their information in the “10 Other information" box.
This information is supplied by all sole traders (natural persons) applying.
This information is used to determine if you as a sole trader is limitedly or unlimitedly taxable for income tax in Sweden.
You may, at a previous stay in Sweden, have been given a Swedish personal or coordination number. Both these numbers have ten digits [XXXXXX-XXXX].
The staying address is sometimes used to determine which Swedish tax office the enterprise will be handled at.
If you are a sole trader (non-legal person), please append a copy of your passport to verify your identity.
To be completed by all applicants.
The information in this segment is used by the Swedish Tax Agency to determine if the enterprise has a permanent establishment and/or a fixed establishment, which among other things determines if you may be approved for Swedish F tax and if you are liable for VAT. It is important that you fill in the information as completely as possible.
State which type of business operations the enterprise is conducting, for example manufacturing, construction, trade in goods, repairs or any other type of operations. Also state the goods or services the enterprise manufactures, sells, etc. For example, you may state: the manufacturing of tools, the construction of houses, the wholesale trade of fruits, a store selling shoes, information technology consultant or a motorcycle repair shop. The operations are to be described clearly and thoroughly, simply stating ‘trading in goods´ or ‘consulting´ is insufficient. You must instead state which goods are to be traded or in which area you are to consult. if the enterprise has several areas of operations you are to submit information on what each area consists of and the share of the turnover (share of total operations conducted) it has, which you calculate approximately.
State what/which geographical locations the business operations are conducted from. It does not matter if the enterprise owns, rents or in another fashion uses the location. Please note that ‘permanent´ in this context most often means at least six months and that the location must always be described and the address always stated. If this is not possible or if you select “Non permanent place", all the relevant circumstances are to be stated in the “10 Other information" box so that the Swedish Tax Agency may determine if the place is permanent or not.
Describe from where the business operations in Sweden are managed, and from where the persons working in Sweden are directly managed. This is not necessarily the top management of the enterprise, but may be for example a person who has managerial responsibility regarding operations and staffing. If such a person is in Sweden, information regarding him/her must be supplied.
Please state if any person is acting on the enterprises behalf and has an authority to enter into agreements on behalf of it. Such a person may for example be an employee, a contracted party, a CEO, a member of the board of directors, a subsidiary (daughter) company etc.
A formalised power of attorney or similar is not required, as actual authorities utilised and acted upon, such as that the person negotiates terms that are to be part of the agreement between the enterprise and the customer, in themselves indicate that such an authority has been granted to that person.
State where the goods or services are marketed from.
State from where the sale and purchase agreements regarding the goods or services are entered into or administered
State to whom goods and services are sold to.
State the location from which goods sold in Sweden are delivered.
State information on possession of real estate situated in Sweden.
Describe the tasks and authorities that employees have that are working for the company in Sweden.
To be completed by all natural persons offering services in Sweden as sole traders.
Please state, in addition to the information supplied in segment 4, which customers you have/are looking to acquire and with what business operations.
State if you are conducting any active business operations in your home country or in any other country than Sweden.
Please append a certificate of registration from the registration authority in the home country or other country if you are conducting any active business operations there.
To be completed by all building and construction enterprises who apply for registration and who are conducting building, construction or installation work in Sweden. The information affects the assessment of if the enterprise has a permanent establishment, and the conditions for VAT registration, in Sweden.
Describe the planned project times for all works for each construction project in Sweden.
State which kind of customers the enterprise has in Sweden.
State if the enterprise has VAT liable transfers of goods from other EU-countries.
State if the enterprise hires subcontractors for work to be performed in Sweden. The subcontractors may be Swedish or foreign enterprises.
The conditions for approving you for a Swedish F tax is that you:
Foreign enterprises applying for an approval for Swedish F tax are to append a certificate showing that the enterprise has no outstanding debts for taxes and/or contributions/fees in the home country. The certificate should be issued by the relevant authority in the home country.
This segment is filled in by enterprises that are applying for a Swedish VAT registration.
If you are pleading that specific grounds apply (SWE: ‘särskilda skäl´) for a VAT registration you may state this in the “10 Other information" box. You must then, either there or in an appended letter, state the circumstances that prove that the business operations have recently commenced (started).
Select the grounds for VAT registration in Sweden by checking the correct box. The alternatives are explained further below:
Select this alternative if you are conducting business operations from a fixed establishment in Sweden. For VAT purposes, you are then not considered a ‘foreign´ enterprise.
The main rule is that a foreign enterprise (for VAT purposes) should only pay VAT in Sweden for sales to consumers and other customers that are not registered for VAT. Sales to VAT registered customers are made with reverse charge, the customer accounting for and paying the VAT.
You are to select the “A foreign enterprise that is required to register for VAT in Sweden" box if you have customers that are consumers or are not VAT registered for other reasons. This alternative is also to be selected if you are selling goods or services for which reverse charge may not be used.
If you select this alternative you are to declare and pay VAT on all sales to VAT registered buyers when the sale is (for VAT purposes) considered to have taken place in Sweden. There are some exceptions when reverse charge is mandatory, for example when construction companies sell certain services to other construction companies and when selling gold for investment purposes.
If you select this alternative you are only to declare VAT and submit periodical statements for trade in goods or transfer of goods to or from your business operations in another EU country.
This alternative is selected by foreign enterprises that are established within the EU, outside of Sweden, and are from there making distance sales of goods to consumers in Sweden. Also submit the following information in the “10 other information" box:
1. The turnover of distance sales of goods, excluding VAT, to Swedish consumers per year, in SEK.
2. If the registration is due to exceeding the turnover threshold or if it is voluntary.
3. Which kind of goods the enterprise sells.
4. If the enterprise sells goods liable for excise taxes.
5. If the business operations encompass any form of gambling or lottery, for example ‘lowest bid auctions´ or ‘penny auctions´.
Please note that enterprises that have exceeded the threshold year 1 are liable to debit Swedish output VAT on all sales to consumers year 2 also. The term “consumers" is here to be understood as also encompassing business enterprises that are not liable for VAT.
State which kind of VAT liable transactions the enterprise mainly conducts.
State if the enterprise is registering only for the right of repayment of VAT in Sweden
State the date when you commence your VAT liable business operations. VAT liability is incurred when you professionally sell VAT liable goods or services in Sweden. Usually, this is the date to be stated.
If certain specific grounds are applicable, the Swedish Tax Agency may decide that a person that has not yet had a VAT liable sale is to be registered for VAT and have a right to repayment of input VAT. You may then receive input VAT from the date you make purchases for your VAT liable business operations. State the date of that day in the box if you are pleading that specific ground apply and state them in the “10 Other information box", or in an appended letter. Such grounds may be that business operations have recently commenced.
If you state a final date of business operations, the Swedish Tax Agency will deregister you for VAT without the need for a notification from you.
However, if you have received a tax declaration it must be filled in and submitted.
State the estimated yearly sales excluding any reverse charge or import acquisitions. The yearly sales subject to VAT is the turnover on which you are to calculate VAT. Usually, output VAT is calculated on sales but in reverse charge purchases, output VAT is calculated on purchases. The turnover subject to VAT decides which accounting period you may use. You are to calculate it for a full year (12 months) or for the shorter time you intend to conduct business in Sweden.
State the estimated sum of VAT free sales of goods and services. This can be for example education services, gaming/lottery fees, banking services and health care. Within the estimated sum, VAT free applications of goods and services (for private use or similar) are to be included. The sum is to include both sales within Sweden and from Sweden to other countries. You are to calculate it for a full year (12 months) or for the shorter time you intend to conduct business in Sweden.
Depending on your accounting period, you must report VAT once a month, every third month or once a year. Which period you are to use is primarily decided by your estimated yearly turnover subject to VAT, excluding reverse charge and import acquisitions, during 12 months.
|Estimated yearly turnover||Accounting period||Options|
|At most MSEK 1||Once a year||Once every third month or once a month|
|At most MSEK40||Every third month||Once a month|
|More than MSEK 40||Once a month||No option|
State if the enterprise plans to export goods or services.
State if a POA for a VAT representative is appended.
State if the enterprise applies for a Swedish VAT registration.
This segment is filled in as completely as possible by all enterprises applying for any kind of registration and who has employees in Sweden, whether the enterprise applies for a Swedish employer registration or not.
The information supplied as per below is regarding the business operations in Sweden, or (regarding employers who are to be registered without carrying out business activities in Sweden) regarding the employees for whom taxes/contributions are to be paid in Sweden.
State the date of the first salary payment. The first time benefits in kind are issued is also counted as the first date.
If a last salary payment date is known, state it here.
Please state the estimated total payroll expenditure for the fiscal year. The fiscal year is per calendar year (January-December).
State the number of employees.
Information on whether your employees are locally employed or posted and thereby remaining in another country´s social insurance scheme is needed for the Swedish Tax Agency to be able to determine if you are liable to pay social insurance contributions (employers´ contributions) in Sweden or not. Please note that the requirements in the applicable rules on valid posting regarding social insurance adherence must be fulfilled. If the posting is made from a country outside of the EU, describe the circumstances in the “10 Other information" box.
Append certificates from the competent social insurance authority in the insurance country for such employees as are to conduct work in Sweden but who are remaining in another country´s social insurance scheme. The certificates prove that the enterprise is not liable to pay employers contributions on remunerations (salaries and benefits in kind) to such employees in Sweden. The certificates are normally A1-certificates within the EU.
State for what time period posted personnel will be conducting work in Sweden.
State if the enterprise applies for a Swedish employers´ registration.
In this box you may include information to help with correct registration.
If you wish to account for VAT earlier than what would be evident from your turnover, please state so here.
Please also state here if you are pleading that specific grounds apply (SWE: ‘särskilda skäl´) for the VAT registration. You must then here or in an appended letter describe the circumstances that make evident that the business operations have started recently.
Submit information on contact persons regarding the tax application.
The applicant (the sole trader him/herself or the authorised signee) is to sign the form.
The following should be appended:
It may take from 2-6 weeks depending on the matter until you receive a decision on registration. This presupposes a correctly filled in form and that all relevant appendices are included
After the registration you will receive a registration certificate. On the certificate there is information on the business operations and on whether you are approved for F tax, registered for VAT and/or registered as an employer.