Starting a Business in Sweden

You can start a business in Sweden as:

• a sole trader (Swedish: enskild näringsidkare), or
• through a limited liability company (Swedish: aktiebolag),
• a  trading partnership (Swedish: handelsbolag),
• a limited partnership (Swedish: kommanditbolag), or
• an economic association (Swedish: ekonomisk förening).

Approval for Swedish F-tax

Most businesses active in Sweden apply for approval for Swedish F-tax. When your business is approved for F-tax, your customers do not have to deduct taxes on payments made to you for work performed in Sweden.

• Approval for F-tax

Tax registration

Once you have registered your business with the Swedish Companies Registration Office (Bolagsverket), you need to register with the Swedish Tax Agency for taxation purposes.

• If you have a Swedish electronic ID, it is possible to register for both purposes through the Verksamt.se web site.
• If not, you can register directly with the Swedish Tax Agency by using the paper forms (SKV 4620) In Swedish.
  

Depending on the nature of your business, you may need to register for VAT (Value added tax, Swedish: Mervärdesskatt, Moms) and/or as an employer for PAYE.

If your business is liable for VAT, you are required to register for VAT. If you have employees (including yourself if you are working for a limited liability company) you need to register as an employer for Pay As You Earn (PAYE).

Learn more in our introductionfilm about starting a business. The film is subtitled in English.

• Film: Are you thinking of starting a company? (in Swedish)