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Non-established foreign businesses

In some circumstances, company registration or other tax compliance related actions are required by businesses not established in Sweden. Such requirements are detailed here.

New e-service for filing financial income statements

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.

Cross-border financial business activity  

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).

Excise duty – temporary registration for distance sales

This form is intended for companies wanting to register as a temporarily registered distance seller for Swedish excise duty purposes.

VAT – Distance sales to non taxable persons in Sweden

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.

Special scheme concerning VAT on E-services

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. 


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