In some circumstances, company registration or other tax compliance related actions are required by businesses not established in Sweden. Such requirements are detailed here.
You can now submit your income statements via a new e-service, which uses the XML format for secure file transfer. Filing via USB and CD will no longer be possible. Income statements for income year 2015 should be submitted no later than January 31, 2016.
Foreign insurance companies, credit and securities institutions, investment funds or management companies, before starting cross-border business activities in Sweden, without establishing a presence in Sweden, must send an undertaking to file income statements (Swedish abbreviation KU) to the Swedish Financial Supervisory Authority (Finansinspektionen). The Income statements (KU:s)are then to be submitted to the Swedish Tax Agency (Skatteverket).
Foreign businesses established within the EU who through the Internet, postal services or through similar distance selling methods sell goods to Swedish persons not registered for VAT are to be registered for VAT and to add Swedish VAT to any such sales to Sweden. These rules are applicable if the total turnover of such businesses exceeds SEK 320 000 per calendar year.
The special scheme is applicable to companies outside the European Union that sell services to non-taxable persons (private persons) within the European Union. Electronic services are those services that are supplied directly to the customer’s computer, i.e. web hosting, downloaded music or software, information, pictures etc.