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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.

Wait before applying for a coordination number

The Swedish Government has proposed that the Swedish Migration Agency applies for a coordination number on behalf of everyone who is granted a temporary residence permit under the EU Temporary Protection Directive. This means that you won’t have to apply for yourself if the proposal is accepted. We will update this information soon, when the Swedish Government has reached a decision.

Temporary residence permits

If you come to Sweden from Ukraine, you can receive immediate protection in this country in the form of a temporary residence permit from the Swedish Migration Agency (“Migrationsverket”). Your temporary residence permit is valid for one year but can be extended up to a maximum of three years. Information about how to get a temporary residence permit is available on the Swedish Migration Agency’s website. This permit is based on the EU’s Temporary Protection Directive (Council Directive 2001/55/EC).

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.

Do you need a coordination number?

Coordination numbers are issued to 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. A coordination number makes it easier to interact with Swedish public authorities, employers, banks, and so on. The Swedish Tax Agency decides whether to issue a coordination number.

Swedish public authorities can request a coordination number on your behalf if they need one to address a matter concerning you. If so, you will be informed about this and you do not have to do anything yourself.

Example: If you get a job, you have to be registered for tax purposes. The Swedish Tax Agency will then give you a coordination number; you do not need to do anything yourself.

If you need a coordination number and no Swedish public authority has applied for one for you, you can apply for one yourself at a Swedish state service centre. You can find service centre addresses on the page “Visit a service centre” (“Besök servicekontor”). This page is in Swedish.

At the service centre, you will need to show a valid identity document and fill in a form. We will need the following information:

details of your connection to Sweden
why you need a coordination number
a contact address (in Sweden or another country)
your name, gender, date of birth, citizenship and place of birth

Visit a service centre (in Swedish)

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.

To work in Sweden, you need to be registered for income tax. In order to register, you or your employer must submit a notification for preliminary income tax (tax on income from employment, also called “A-tax”) to the Swedish Tax Agency. This means that your employer will deduct tax from your salary and pay social security contributions for you. You cannot register for income tax before you are employed.

Here’s how to register for A-tax

If you are going to work in Sweden, you or your employer must notify the Swedish Tax Agency so that we can register you for preliminary tax (A-tax). This can be done via our e-service or by filling in form SKV 4402 “Notification for preliminary tax” (which can be downloaded from our website) and sending it to us.

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

SKV 4402: Notification for preliminary tax

If you have a coordination number, this should be stated in the notification for preliminary tax submitted by you or your employer. If you do not have a coordination number, the Swedish Tax Agency will give you one when we process your notification and tax registration.

The following documents must be submitted with your preliminary tax notification:

a residence permit card from the Swedish Migration Agency (“Migrationsverket”) (if you have not yet received a decision notice about your residence permit, 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 a coordination number and a decision on tax registration

If you are covered by the Temporary Protection Directive, you can start working in Sweden – even if the Swedish Tax Agency has not yet given you a coordination number or registered you for income tax. In this case, your employer will initially deduct preliminary tax from your salary at a higher rate. Once you have been given your coordination number, you or your employer can then apply to the Swedish Tax Agency for a preliminary tax adjustment.

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

Information for employers who wish to employ people 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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