You can register your business via our e-service “Registration of foreign companies in Sweden” (you do not need a Swedish e-identification to use this service). Alternatively, you can fill in the printed form SKV 4632 and post it to the Swedish Tax Agency.
The form is to be filled in, printed, signed and (the original copy) submitted.
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.
Please find below more information on how to fill in the paper form. Please note that completing the e-service at the top of this page is usually simpler and more accurate than using the paper form. The information below pertains to the paper form. The e-service has integrated support for most fields.
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 (TIN), their personal or organisational numbers (TIN) 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:
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
At most MSEK 1
Once a year
Once every third month or once a month
At most MSEK 40
Every third month
Once a month
More than MSEK 40
Once a month
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.
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:
When applying for F-tax certification, you must provide the following:
When applying for F-tax certification, you must provide documents that prove your company is free of debt.
When applying for VAT registration, you must provide the following documents:
If your company is established in a non-EU country, and you wish to be registered for VAT in Sweden, you must provide a power of attorney for the company’s VAT representative. You can either use the Swedish Tax Agency’s power of attorney form or draft your own document. If you draft your own document, it must include the following wording:
“A power of attorney is given, under Chapter 6, Section 2 of the Tax Procedure Act (skatteförfarandelagen, SFL), to the representative mentioned below to attend to value added tax accounting as the agent of a foreign entrepreneur.”
The Swedish Tax Agency may need to request additional information in order to complete your registration. If so, we will contact you about this.
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:
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:
There are some exceptions to the rules. You can find out about these exceptions here:
Companies that bring staff to Sweden may not need to pay employer contributions here. This is the case if the employees are considered to be seconded, and are therefore still covered by the social security system in their home country. Different rules apply, depending on which country employees are seconded from and how long they will stay in Sweden.
To be exempt from paying employer contributions in Sweden, a company must normally provide a certificate proving that its employees are covered by another country’s social security system. For employees from countries with which Sweden has social security conventions, this is called a Certificate of Coverage. For employees from the EU, EEA and Switzerland, the certificate is titled A1 or E101. The employer must inform the social security agency of the country in question that the employee will remain in the home country’s social security system.
You may be required to register as an employer if your company has a permanent establishment and is obliged to deduct tax from employees’ salaries – even if the company is not obliged to pay employer contributions.
You must notify the Swedish Tax Agency if you employ, or second to Sweden, a person who is not a citizen of an EU/EEA country or Switzerland. Please use the form “Notification – Employment of a foreigner” (SKV 1160).
As an employer, you must consider how long your employees are allowed to stay in Sweden. The Swedish Tax Agency has published a guide for people who are new to Sweden and will be employed here. The guide includes information about the right to reside in Sweden, and when a person can, or should, be registered as resident in Sweden.
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.
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.
A fixed establishment is an important factor in determining whether or not you need to register for Swedish VAT, and to report and pay VAT on sales in Sweden. It can also affect how VAT refunds are administered.
Three criteria denote a fixed establishment:
A fixed establishment is not the same as a branch. A branch is a non-Swedish company’s local office, with independent management in Sweden. A branch must be registered with the Swedish Companies Registration Office (“Bolagsverket”).
You are considered to be permanently resident at the address listed in the population register or another relevant address that you have registered with the Swedish Tax Agency. If your permanent residence cannot be confirmed, the Swedish Tax Agency will consider you to be established at a location where you are habitually resident.
You are considered to be habitually resident at the place where you are normally located due to personal or professional connections. If you work in several different countries, you will be considered to be habitually resident in the place where you have personal connections.
Here you can find out about the most common circumstances in which registration for Swedish VAT may be required, depending on whether or not you have a fixed establishment in Sweden or are permanently resident here.
If you do not have a fixed establishment in Sweden, or do not reside permanently here, you must register your business for VAT as soon as it generates any turnover. Companies with a fixed establishment, or sole traders residing permanently in Sweden, must register for VAT when their annual turnover exceeds SEK 30,000.
Listed below are the most common circumstances requiring VAT registration.
You should register for Swedish VAT if your business:
You must also register your business for VAT if you sell goods or services but are not allowed to use the VAT reverse charge mechanism. This applies, for example, if the company:
Voluntary VAT registration
VAT registration is not normally optional. However, in certain circumstances, a non-Swedish business owner may voluntarily register for VAT and thus become liable for VAT on a sale for which a VAT-registered buyer in Sweden would otherwise be liable. This applies mainly to the sale of goods, but can also apply to services related to properties in Sweden.
VAT refunds to non-Swedish companies that are not registered for VAT in Sweden
If your company is established in the EU, you should not register it for VAT if you intend to apply for a refund of Swedish VAT via the online portal of the tax agency in your country of establishment.
You should not register your company for VAT if it is established in a non-EU country and you intend to apply for a VAT refund for purchases relating to operations outside your country of establishment.
Here you can find out how to apply for a refund of Swedish VAT.
If you have a fixed establishment in Sweden or are permanently resident here, you are considered a Swedish business owner and must therefore follow the Swedish VAT regulations. You must register your business for VAT if your annual turnover exceeds SEK 30,000.
You must register your business for VAT if it meets any of the following criteria: