Registering a business for tax purposes in Sweden differs depending on what kind of business you have and how it is organized. Some foreign companies who are not established in Sweden must also register.
Registering a business for tax purposes differs depending on if you are currently operating a business abroad that you want to establish in Sweden, or if you are starting a new business in Sweden.
If you are registered as an employer you must fill in an employer’s contributions and PAYE tax return every month.
You have to report payments and tax deductions for each payee each month. You report this in the PAYE Tax Return service.
Everyone, regardless if you are a legal person or an individual, who has to pay any form of tax to the Tax Agency is assigned a tax account.
The Riksdag has reached the decision that employers must provide workplace address details in PAYE tax returns or statements of earnings and deductions for employees who had one designated workplace throughout the reporting period in question. These details must be provided for reporting periods from January 2023.
An employer can only designate one workplace for each employee. As a general rule, an employee’s workplace is the place where they carry out the majority of their work. However, there are some exceptions. As an employer, you are responsible for determining your employee’s designated workplace. Please note that the required employee workplace details are additional to the workplace number that you enter in PAYE tax returns.
A person who hires you to do Rot (Repairs, Conversion, Extension) or Rut (Cleaning, Maintenance and Laundry) work may get a tax reduction – a Rot or Rut deduction for the labour cost.