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Information for people coming to Sweden from Ukraine

This page contains information from the Swedish Tax Agency for those arriving in Sweden because of Russia’s invasion of Ukraine.

Getting a coordination number

If you have been granted a temporary residence permit under the EU Temporary Protection Directive, and you have provided proof of identity, the Swedish Migration Agency (“Migrationsverket”) will request a coordination number for you. You do not need to visit a Swedish state service centre to apply for a coordination number yourself. The Swedish Tax Agency will assign your coordination number and notify you of it as soon as we have processed the request.

We aim to manage requests from the Swedish Migration Agency as quickly as possible. However, it can take several weeks due to the large number of requests we are currently handling.

If you are covered by the EU Temporary Protection Directive, you can start working in Sweden before you have been registered for tax.

If you have a temporary residence permit based on the EU Temporary Protection Directive, and you intend to stay in Sweden for less than three years, you should not be registered as resident in Sweden. This means you will not be given a Swedish personal identity number. However, you can apply for a Swedish coordination number if you need one.

Coordination numbers

Coordination numbers confirm the identity of people who need to interact with Swedish public authorities, or other parts of Swedish society, but have never been listed in the Swedish Population Register. The Swedish Tax Agency decides whether to issue a coordination number.

Your coordination number is specific to you, and cannot be transferred to someone else.

Temporary residence permits

If you have a temporary residence permit under the EU Temporary Protection Directive, you should not be listed in the Swedish Population Register. This means you cannot be given a Swedish personal identity number. However, if you have provided proof of identity, you will be given a coordination number.

Coordination numbers for those with proof of identity

The Swedish Migration Agency requests coordination numbers from the Swedish Tax Agency for everyone who has been granted a temporary residence permit under the EU Temporary Protection Directive, and has provided proof of identity. If this applies to you, the Swedish Tax Agency will give you a coordination number automatically. You do not have to visit a Swedish state service centre.

We will notify you as soon as we have issued your coordination number, using the contact details you provided to the Swedish Migration Agency. If you have previously been given a coordination number, you should continue to use it. You will not be given a new one.

Coordination numbers for those who cannot provide proof of identity

If you have not been able to provide the Swedish Migration Agency with proof of identity, they will not request a coordination number for you.

Coordination numbers

For those who have a coordination number or personal identity number

If you already have a coordination number or personal identity number, you must use it. You will not be given a new coordination number.

Change of address

If you have a coordination number, you must notify the Swedish Tax Agency of your new contact address when you move.

Samordningsnummer - kontaktadress (SKV 7542) (In Swedish)

The Swedish Migration Agency has its own rules about what to do if you change address.

Your address may affect your right to financial support, migrationsverket.se External link.

If you leave Sweden

If you are leaving Sweden and no longer need your coordination number, you must contact the Swedish Tax Agency to let us know. The Swedish Tax Agency will then assess whether to mark your coordination number as inactive.

Working in Sweden

You have the right to work in Sweden if you have a temporary residence permit from the Swedish Migration Agency (“Migrationsverket”), issued under the EU Temporary Protection Directive.

If you are working in Sweden, you must notify the Swedish Tax Agency. However, you can start working before you have been given your coordination number and registered for tax. You are not automatically registered for tax when you receive a coordination number.

Being employed

To work in Sweden, you need to be registered for tax. You or your employer must submit a preliminary income tax (A-tax) notification. Your employer will then deduct tax from your salary and pay social security contributions for you. You have to be employed before you can be registered for tax.

Here’s how to register for A-tax

If you are going to work in Sweden, you or your employer must submit a preliminary income tax (A-tax) notification to the Swedish Tax Agency. You can do this via our e-service, or by filling in form SKV 4402 (“Notification for preliminary tax”).

E-service – Notification of preliminary income tax (A-tax)

SKV 4402: Notification for preliminary tax

If you have a coordination number, it should be stated in the preliminary A-tax notification. If you do not have a coordination number yet, the Swedish Tax Agency will assign one when we register you for tax.

You must attach the following documents with your preliminary income tax (A-tax) notification:

a residence permit card from the Swedish Migration Agency (if you have applied for a residence permit but not yet received a decision notice, please send a copy of your application receipt from the Swedish Migration Agency)
an employment contract or confirmation of a job offer
a copy of a valid passport or equivalent identity document (only required if you do not have a coordination number)

While waiting for the Swedish Tax Agency to reach a decision on preliminary A-tax registration

If you are covered by the EU Temporary Protection Directive, you can start working in Sweden – even if the Swedish Tax Agency has not yet reached a decision on preliminary A-tax. In this case, your employer will deduct tax from your salary at a higher rate. The Swedish Tax Agency will adjust this amount later.

Please remember to inform your employer of your coordination number when you receive it.

If you want to start a business in Sweden

To run a business in Sweden, you need to register your company. You also need to apply to the Swedish Tax Agency for F-tax (company tax) approval and value added tax (VAT) registration. If you are going to employ people, you also need to register with us as an employer. On the website verksamt.se, you can find more information from Swedish public authorities about starting a business. You are also welcome to join our online seminars about starting a business in Sweden.

If you wish to employ someone from Ukraine

If you wish to employ a Ukrainian citizen, you must check that they have a valid Swedish residence permit or work permit. You or the person you wish to employ must also submit a preliminary income tax notification to the Swedish Tax Agency, by using our e-service or by filling in form SKV 4402.

You must also inform the Swedish Tax Agency that you have employed a citizen of a country that is not an EU/EEA member state or Switzerland (a third-country national). You notify us by filling in form SKV 1160.

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