example-dataset/chunks.jsonl

{"doc_id": "english", "title": "English", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska.4.12815e4f14a62bc048f4edc.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "general", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "3cd87bddd12e709cade15131de6f3332a9e7c18ff34f16c607ccf8d7408dcfa1", "chunk_id": "english_c000", "chunk_index": 0, "section_heading": "English", "box_range": null, "text": "# English\nThe Swedish Tax Agency manages civil registration of private individuals and collects taxes such as personal income tax, corporate tax, VAT and excise tax.\n## Hiring workers from abroad\nThere are certain rules that apply when you hire someone who is resident abroad to carry out work in Sweden.\n- Hiring workers from abroad for work carried out in Sweden\n## Coming to Sweden from Ukraine\nClick here for relevant information if you come to Sweden because of Russia’s invasion of Ukraine.\n- Information for people coming to Sweden from Ukraine\n## Moving to Sweden\nIf you have moved to Sweden from abroad and are planning to live here for one year or more you should normally be registered in the Swedish Population Register. You have to visit a Tax Office.\n- Moving to Sweden\n## Registering a business\nRegistering a business for tax purposes differs depending on if you are currently operating a business abroad that you want to establish, or if you are starting a new business in Sweden.\n- Registering a business\n## Apply for an identity card\nAs a Swedish resident, you can obtain a Swedish identity card from the Swedish Tax Agency. To apply you must visit a Tax Office. You must be able to prove your identity.\n- Apply for a Swedish Tax Agency identity card\n## Contact us\nIf you would like to know more, please call, send us an e-mail or visit your nearest tax office.\n- Contact us", "chunk_word_count": 249, "chunk_char_count": 1392, "content_char_count": 1392}
{"doc_id": "vat", "title": "VAT", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat.4.12815e4f14a62bc048f52be.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b82ec59c6af8bb254330f91dbbc5a561d408a7cf528e33b7cf3a2632b220665e", "chunk_id": "vat_c000", "chunk_index": 0, "section_heading": "VAT", "box_range": null, "text": "# VAT\nIf you are obligated to charge VAT, you must also report and pay VAT, regardless of the size of your sales. The obligation to report also applies to those who are registered for VAT and have the right to make deductions (right to repayment) despite not needing to charge VAT.\nThose who are liable to report VAT may engage a representative to do this on their behalf. There are three different accounting periods, and the general rule is to report every quarter. Depending on the size of your business and the yearly turnover amount you may choose to report either monthly or yearly.\nIf there are special circumstances, the Swedish Tax Agency may decide that you must report VAT every calendar month or quarterly without your having requested this.\n## Filing a VAT return\nCompanies registered for VAT always have to file a VAT return, even if there is no VAT to report. VAT must be paid by the VAT return filing deadline at the latest.\n## Use our e-services\nUse our e-service for filing a VAT return (in Swedish: Lämna momsdeklaration).\n### How to use our e-service\n- How to use our e-service File VAT return\n## Download VAT form\nIf you are registered for VAT but you can not use the e-service, you can download a form for declaring VAT here. When you have filled in your form, print it and send it to us by post.\nSkatteverket Mervärdesskattedeklaration SE-105 80 Stockholm Sweden\nYou cannot send your VAT return by courier to this address.\n## Related links\n- Guide for non-Swedish companies with operations in Sweden\n- Fill in the VAT return\n## Download forms\n- Application regarding VAT-refund (SKV 5801)", "chunk_word_count": 285, "chunk_char_count": 1611, "content_char_count": 1611}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c000", "chunk_index": 0, "section_heading": "VAT rates and VAT exemption", "box_range": null, "text": "# VAT rates and VAT exemption\n\n25%, 12%, 6% or VAT-exempt? Here you can find out about VAT rates on certain goods and services, and how much VAT you should charge when selling them.\nThe standard rate of VAT is 25%. Most goods and services are charged at this rate, but the reduced rates of 12% and 6% apply in some cases. There are also goods and services that are exempt from VAT.\n\n## VAT rate reduced to 6% on sales of foods from 1 April 2026\n\nFrom 1 April 2026, you must charge VAT at 6% on sales of foods. This also includes takeaway food sales. You must charge VAT at 12% on food and drinks sold for consumption at a restaurant or café.\nSales of foods or restaurant services\n\n## Artistic activities and sports\n\nMany cultural events are exempt from VAT. Compensation for public dance and music performances is exempt from VAT if you are selling your own performance as an artist. However, you must charge VAT on rights that you sell, and in some cases on sales of artwork.\n\n## Dance and acting\n\n### VAT exemption\n\nCompensation you receive for public performances as an artist is exempt from VAT. However, this VAT exemption only applies if you sell your own performance as an artist. The purchaser might be an organiser or another party that resells the performance.\nFor this compensation to be exempt from VAT, you must:\n- be a performing artist\n- perform for a physical audience\n- perform a literary or artistic work protected by the Copyright Act.\nVAT exemption applies to all goods and services considered ancillary to your performance, such as travel, hotel rooms, props, lighting and sound equipment. This means you cannot divide your fee into a VAT-exempt part for the actual performance and a VAT-liable part for your expenses.\nWhen is a legal entity considered to be an artist management company? (Legal guidance in Swedish) External link.\nThe VAT exemption does not apply to secondary sales. The performance purchaser must charge 25% VAT on its resale.", "chunk_word_count": 345, "chunk_char_count": 1966, "content_char_count": 1966}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c001", "chunk_index": 1, "section_heading": "6% VAT", "box_range": null, "text": "[…] xpenses.\nWhen is a legal entity considered to be an artist management company? (Legal guidance in Swedish) External link.\nThe VAT exemption does not apply to secondary sales. The performance purchaser must charge 25% VAT on its resale.\n\n### 6% VAT\n\nYou must charge 6% VAT on admission fees to theatre, ballet and similar performances.\nIf you perform as an artist, but also book the venue and take payment from visitors, you are considered to be the organiser. Then you must also charge 6% VAT on admission fees.\n\n### 25% VAT\n\nYou must charge 25% VAT on:\n- mediation if you book artists\n- the sale of films for distribution to the general public through DVD or streaming\n\n## Sale of certain rights\n\nYou must charge 6% VAT if you grant or transfer ownership of copyright for literary or artistic works.\nLiterary works are divided into the following categories:\n- works of fiction\n- descriptive works\n- maps\n- computer programs\nArtistic works are divided into the following categories:\n- musical works\n- theatrical works\n- films\n- works of art\nLiterary and artistic works are protected by the Copyright Act.\nYou must charge 6% VAT if you, as a performing artist, grant or transfer ownership of a copyright to the recording of a work that you perform.\nYou must charge 6% VAT if you grant or transfer the actual rights to a copyright-protected work. However, the sale of an original artistic work with an inherent financial value – such as a painting – is taxed at the VAT rate applicable to the sale of goods.\nIn the case of the granting or transfer of rights, 6% VAT applies to all stages of the sales chain. This means you must charge 6% VAT even if you are not the creator of the work in question. The same rule applies regardless of whether you transfer the rights to a private individual, a taxable person (such as a business) or another legal entity.\nIf an audio or video recording is made of your performance of a literary or artistic work, the granting or transfer of the rights to the recording is subject to VAT. You must therefore charge 6% VAT on compensation you receive from record, film, radio or television companies for the right to reproduce a recording. The same applies to compensation from copyright organisations, such as the Swedish Performing Rights Society (STIM).\nYou must charge 25% VAT when you grant or transfer the rights to:\n- photographs\n- advertising productions\n- systems or programs for automatic data processing\n- films, videograms, or similar recordings containing information", "chunk_word_count": 437, "chunk_char_count": 2513, "content_char_count": 2272}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c002", "chunk_index": 2, "section_heading": "Sports activities", "box_range": null, "text": "[…] as the Swedish Performing Rights Society (STIM).\nYou must charge 25% VAT when you grant or transfer the rights to:\n- photographs\n- advertising productions\n- systems or programs for automatic data processing\n- films, videograms, or similar recordings containing information\n\nIf you sell a physical product along with the rights to the work in question, the transaction can be classified either as a sale of goods or as a sale of rights. You must therefore determine the type of sale in question. If a buyer purchases a product in order to obtain the rights to a literary work such as a manuscript, the entire sales transaction should be regarded as a transfer of rights. In this case, you must charge 6% VAT.\nRights to copyright-protected works (Legal guidance in Swedish) External link.\n\n## Sports activities\n\nYou must charge 6% VAT on:\n- sports or physical training activities carried out by the Swedish Sports Confederation’s (“Riksidrottsförbundet”) member organisations\n- weight training, jazz dance, aerobics, workout sessions and martial arts\n- harness and thoroughbred horse racing activities connected with the Swedish Trotting Association (“Svensk Travsport”) or the Swedish Horseracing Authority (“Svensk Galopp”)\n- ski-lift transport\n- admission fees for sporting events\n- participation fees for sports competitions\n- services that are closely related to, or necessary for, the practice of sport in a sports facility (such as access to equipment, or rental of swimsuits, towels, skates and rackets through the sports services provider)\nThese services are exempt from VAT if they are sold by the state, a municipality or a non-profit association that does not carry out economic activities.\nNon-profit organisations and registered religious organisations (Legal guidance in Swedish) External link.\nThe Swedish Sports Confederation's member organisations External link. (in Swedish)", "chunk_word_count": 291, "chunk_char_count": 1895, "content_char_count": 1617}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c003", "chunk_index": 3, "section_heading": "Works of art", "box_range": null, "text": "[…] es.\nNon-profit organisations and registered religious organisations (Legal guidance in Swedish) External link.\nThe Swedish Sports Confederation's member organisations External link. (in Swedish)\n\n## Works of art\n\nAs an artist, you can choose to sell your own artworks without charging VAT on them if the taxation basis amounts to less than SEK 300,000 for a particular financial year. Your taxation basis is the amount on which you calculate VAT.\nYou can apply to the Swedish Tax Agency for voluntary VAT registration even if your taxation basis amounts to less than SEK 300,000. The Swedish Tax Agency’s decision is valid until the end of the second year following the year in which the decision was reached.\nYou must charge 6% VAT if you sell the rights to your artwork – regardless of your sales volumes. The SEK 300,000 threshold does not apply in such cases.\n\n### 12% VAT\n\nYou must charge 12% VAT if you sell works of art - regardless of whether you are, for example, an artist selling your own works of art or if you are an intermediary, such as a gallery, selling other people's works of art. It also does not matter what form of business you have when selling works of art, such as a sole proprietorship or a limited company (Ltd).\nIf you sell your own works of art, and your sales exceed SEK 300,000 in a particular financial year, you must pay VAT on the whole amount you have made in that year. You must report 12% VAT on the taxation basis for all sales of works of art during the financial year in question. This also applies to sales on which you have not charged your customers VAT.\nIf you buy works of art from a seller in another EU country, you must report output VAT at 12% on your purchases in your VAT return. This rule applies if the purchases fulfil the regulatory requirements for reverse-charge liability on EU trade.\nIf you import works of art, collectors' items or antiques from a country outside the EU, you must report output VAT at 12% on your purchases in your VAT return. The same applies if you import collectibles and antiques.\nReduced tax rate on works of art (Legal guidance in Swedish) External link.\nIf you apply the special scheme on profit margin taxation when you buy and sell works of art, you must calculate the VAT rate on the profit margin at 25%. To use the special scheme on profit margin taxation, you must have purchased the work of art from someone who was not entitled to deduct VAT on their purchase of the work of art, such as a private individual.\nProfit margin taxation of used goods and more (in Swedish)\nWhat constitutes works of art, collectors' items and antiques under the Swedish VAT Act? (Legal guidance in Swedish) External link.", "chunk_word_count": 480, "chunk_char_count": 2696, "content_char_count": 2496}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c004", "chunk_index": 4, "section_heading": "Music", "box_range": null, "text": "[…] meone who was not entitled to deduct VAT on their purchase of the work of art, such as a private individual.\nProfit margin taxation of used goods and more (in Swedish)\nWhat constitutes works of art, collectors' items and antiques under the Swedish VAT Act? (Legal guidance in Swedish) External link.\n\n## Music\n\nCompensation you receive for public performances as an artist is exempt from VAT.\nYour compensation is VAT-exempt if you:\n- are a performing artist\n- perform a literary or artistic work protected by copyright law\nVAT exemption applies to all goods and services considered ancillary to your performance, such as travel, hotel rooms, props, lighting and sound equipment. This means you cannot divide your fee into a VAT-exempt part for the performance and a VAT-liable part for other expenses.\nThe full amount of compensation for an event such a dance orchestra performance is exempt from VAT. Even if the orchestra invoices the organiser separately for the hire of instruments and equipment, VAT exemption also covers the rental cost.\nHowever, this VAT exemption only applies if you are an artist selling your own performance. The purchaser could be an organiser or another party that resells the performance.\n- sheet music\n- admission arrangements made by the organiser for concerts or similar performances\n- compensation you receive when your performance is recorded – in a studio, or for film or TV, for example – if you sell the audio and video rights to the performance at the same time\n- sales of copyright to songs or pieces of music\nIf you perform as an artist, but also book the venue and take payment from visitors, you are considered to be an organiser. Then you must charge 6% VAT on the admission fees.\nIf a restaurant charges a special fee for a concert it has organised on its premises, VAT must be charged at 6% on the concert admission fee. The same applies to concerts held in amusement parks and similar venues.\nRestaurant services and entertainment (Legal guidance in Swedish) External link.\nYou must charge 25% VAT:\n- intermediation if you book artists\n- sales of recorded music, including downloaded music and records, CDs, etc.\n- streaming", "chunk_word_count": 368, "chunk_char_count": 2176, "content_char_count": 1871}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c005", "chunk_index": 5, "section_heading": "Books, admission fees and museums", "box_range": null, "text": "[…] ant services and entertainment (Legal guidance in Swedish) External link.\nYou must charge 25% VAT:\n- intermediation if you book artists\n- sales of recorded music, including downloaded music and records, CDs, etc.\n- streaming\n\n## Books, admission fees and museums\n\nLending of library books and periodicals is normally exempt from VAT. However, if you sell books or periodicals, you must charge VAT. You must charge VAT on admission fees to cultural events and zoos. However, museum admission fees are exempt from VAT in the case of museums operated by the state or a region or municipality.\n\n## Libraries\n\nLibrary fees charged for books, periodicals, films, etc. may be exempt from VAT.\nThese fees are VAT exempt if the library is:\n- operated by the state, a region or a municipality\n- supported by the state, a region or a municipality on a regular basis and to a significant extent\nLibraries must not charge VAT on copies of books. The provision of copies or similar ordered by the library from the National Archives is also exempt from VAT. The same rule applies to the provision of a library's own copies of parish registers for genealogy and other purposes.\nOverdue fees and replacement fines for lost books are considered as damages, and are therefore not subject to VAT. This rule applies regardless of which party operates or supports the library service.\nYou must charge 6% VAT if your library service is not operated or supported by the state, a region or a municipality.\nLibrary services (Legal guidance in Swedish) External link.", "chunk_word_count": 261, "chunk_char_count": 1544, "content_char_count": 1314}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c006", "chunk_index": 6, "section_heading": "Books, periodicals, sheet music, maps, etcetera", "box_range": null, "text": "[…] AT if your library service is not operated or supported by the state, a region or a municipality.\nLibrary services (Legal guidance in Swedish) External link.\n\n## Books, periodicals, sheet music, maps, etcetera\n\nYou must not charge VAT on:\n- organisational publications issued at least four times a year\n- membership newsletters or staff magazines issued at least four times a year (if you sell the publication to non-members, publishers or employees, you must charge 6% VAT)\n- advertising space in organisational publications, membership newsletters or staff magazines. This rule also applies if you sell part of a particular edition of a membership newsletter or staff magazine to someone who is not a member, publisher or employee.\nPeriodical publications (Legal guidance in Swedish) External link.\n- books, brochures, leaflets and similar products, including single-page publications\n- newspapers and periodicals regardless of the subject matter (newspapers and weekly publications, for example)\n- electronic products comparable to printed publications (such as e-books and e-journals)\n- children's picture books and drawing or colouring books\n- maps, such as atlases, wall maps and topographic maps\n- books, newspapers and other publications reproduced in audio format on CDs or other technical media\nHowever, if the above products consist entirely or mainly of advertising, you must charge 25% VAT on them.\n- construction drawings\n- posters\n- postcards\n- calendars\n- notebooks\nElectronically distributed products (Legal guidance in Swedish) External link.\n\n## Admission fees charged for zoos, concerts and other performances\n\nYou must charge 6% VAT on admission fees for:\n- concerts\n- circuses\n- theatre productions\n- opera productions\n- ballet productions\n- magic shows\n- revues\n- musicals\n- zoos\nIf an admission fee includes access to several events or venues with different VAT rates, you must specify the taxation basis (i.e. the amount on which VAT is calculated) separately for each rate when you report the output VAT. For example, a common admission fee for entry to a zoo and an amusement park could be subject to 6% and 25% VAT respectively.", "chunk_word_count": 340, "chunk_char_count": 2160, "content_char_count": 1997}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c007", "chunk_index": 7, "section_heading": "Museums", "box_range": null, "text": "[…] ation basis (i.e. the amount on which VAT is calculated) separately for each rate when you report the output VAT. For example, a common admission fee for entry to a zoo and an amusement park could be subject to 6% and 25% VAT respectively.\n\n## Museums\n\nMuseum operations are VAT exempt if they are:\n- run by the state, a region or a municipality\nMuseums must charge 6% VAT on:\n- admission fees\n- guide fees\n- programmes and catalogues for their own activities\n- compensation for touring exhibitions\nIf you sell souvenirs at a museum, you must charge 25% VAT on them. If you operate a restaurant at a museum, you must charge 12% VAT on food and non-alcoholic drinks, and 25% VAT on spirits, wine and strong beer.\n\n## Sales of foods or restaurant services\n\nFrom 1 April 2026, you must charge VAT at 6% on sales of foods. The VAT rate of 12% on restaurant services will remain unchanged.\nWhen you sell food or drinks, you must therefore determine whether you've sold foods or a restaurant service, so you know whether to charge VAT at 6% or 12%. You must make an overall assessment of the sale, based on what is actually included in the customer’s purchase.\n\n## Food\n\n#### 6 % VAT\n\nUntil 31 March 2026, you must normally charge VAT at 12% on sales of foods. From 1 April 2026, you must normally charge VAT at 6% instead.\nFoods include the following, for example:\n- all substances or products intended for human consumption\n- non-alcoholic drinks, low-alcohol beer and medium-strength beer\n- drinking water sold in bottles or similar containers\n- food supplements that are not classified as medicines\n- ingredients such as eggs, oil, butter and spices etc. intended to be processed into other food products or ready-made meals\n- food ingredients or processed food sold to a restaurant, either directly from the manufacturer or from a wholesaler\nFoods (Legal guidance in Swedish) External link.\nYou must also charge VAT at 6% on your sales of prepared foods, provided that these sales do not include any additional services. Examples of additional services include table setting, serving and washing up.\nSales of the following are normally classified as sales of foods:\n- prepared foods in a grocery store\n- takeaway food collected by customers at a restaurant\n- food collected by customers from a food truck\n- prepared foods from a petrol station or similar outlet\n- popcorn and soft drinks sold at a cinema\n- takeaway ice cream served in a cone\n- takeaway pastries from a café\n- a takeaway meal selected from a restaurant’s menu of the day\n- takeaway hot dogs from a petrol station\n- takeaway food from a food truck where the customer takes the item with them on disposable material and eats it on a public park bench near the food truck\n- takeaway salad in a carton from a self-service salad bar (the customer weighs their own salad and pays for their food and disposable cutlery at a self-service checkout)\n- hot dogs, ice cream sold by the scoop, coffee and pastries from a supermarket entrance kiosk (at the time of purchase, the customer opts for a takeaway, then changes their mind and consumes the food at the kiosk instead)", "chunk_word_count": 554, "chunk_char_count": 3132, "content_char_count": 2887}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c008", "chunk_index": 8, "section_heading": "Lunch vouchers", "box_range": null, "text": "[…] e salad bar (the customer weighs their own salad and pays for their food and disposable cutlery at a self-service checkout)\n- hot dogs, ice cream sold by the scoop, coffee and pastries from a supermarket entrance kiosk (at the time of purchase, the customer opts for a takeaway, then changes their mind and consumes the food at the kiosk instead)\n\n#### Lunch vouchers\n\nYou must charge 6% VAT on your sales of lunch vouchers that the customer can only use to buy takeaway lunches. These are known as “single‑purpose vouchers”.\nFrom 1 April 2026, lunch vouchers that can be used both for meals consumed on the restaurant’s premises and for takeaway meals are classified as “multi-purpose vouchers”. You charge VAT on a multi-purpose voucher when your customer uses it, since this is when you can determine which VAT rate to apply to the sale. If the customer consumes their meal on the restaurant’s premises, you charge 12% VAT on the voucher sale. If they opt for a takeaway meal, you charge 6% VAT.\n\n#### Packaging, transport and single-use items\n\nIf you charge for packaging or transportation of prepared foods, you must charge VAT at the same VAT rate as for the prepared food.\nIf another business transports the food, this is a separate transport service. This often applies, for example, when a customer orders a delivery using an app other than the restaurant’s app. Then the transport service is subject to 25% VAT.\nIf the customer can choose to buy single-use items such as disposable cutlery or napkins, this is considered to be a separate sale of goods that is distinct from the food sale. Then the sale of single-use items is subject to 25% VAT.\n\n#### 25% VAT on certain foods\n\nYou must charge VAT at 25% on the following foods:\n- tap water\n- spirits, wine and beer with a higher alcohol content than medium-strength beer\nTora buys coffee and pastries at Café Cherry Blossom and consumes them at one of the café’s tables. She also buys a loaf of bread to take home with her. The loaf of bread is subject to 6% VAT, and the coffee and pastries are subject to 12% VAT.", "chunk_word_count": 369, "chunk_char_count": 2080, "content_char_count": 1728}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c009", "chunk_index": 9, "section_heading": "Restaurant and catering services", "box_range": null, "text": "[…] Cherry Blossom and consumes them at one of the café’s tables. She also buys a loaf of bread to take home with her. The loaf of bread is subject to 6% VAT, and the coffee and pastries are subject to 12% VAT.\n\n## Restaurant and catering services\n\n12 % VAT\nYou must charge VAT at 12% on sales of restaurant and catering services. You are providing a restaurant or catering service if you sell food or drink in combination with services that enable the customer to eat or drink immediately. Examples of such services include:\n- serving, table setting and washing up\n- access to premises with tables and chairs\n- access to glasses, crockery and cutlery\nIf a customer chooses not to use these services – for example, by opting for takeaway food rather than eating on the premises – this is not classified as a restaurant service sale. It is classified as a food sale instead, as the sale does not include enough additional services.\nA restaurant service sale is normally made if a customer consumes their food or drink on your premises. If you deliver the food to a customer’s premises and provide various additional services there, you're selling catering services. So it's the location that determines whether you're providing a restaurant service or a catering service.\nIf you only provide cooking-related services, this does not count as a restaurant service or catering service.\n- a meal selected from a restaurant’s menu of the day and served on the premises\n- prepared food that the customer buys from a food court vendor and consumes in a restaurant-style seating area shared by multiple vendors\n- coffee, pastries, ice cream and candy consumed in a café\n- coffee, pastries, ice cream and candy consumed in a café-like area inside a supermarket\n- prepared food on a tray with crockery and cutlery, ordered from a hotel restaurant by a guest and delivered to their room or pick it up yourself and take it to the room\n- prepared food on a tray with crockery and cutlery, served to a care home resident, either in their room or in the home’s dining room, if the resident pays separate charge for the food\n- hot dogs, ice cream sold by the scoop, coffee and pastries sold at a supermarket entrance kiosk and consumed in a café-style seating area operated by the kiosk", "chunk_word_count": 401, "chunk_char_count": 2269, "content_char_count": 2057}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c010", "chunk_index": 10, "section_heading": "25% VAT", "box_range": null, "text": "[…] room or in the home’s dining room, if the resident pays separate charge for the food\n- hot dogs, ice cream sold by the scoop, coffee and pastries sold at a supermarket entrance kiosk and consumed in a café-style seating area operated by the kiosk\n\nYou must charge 12% VAT on your sales of lunch vouchers that the customer can only use for lunch consumed on the restaurant´s premises. These are known as “single‑purpose vouchers”.\n\n#### 25% VAT\n\nYou must charge VAT at 25% on:\n- spirits, wine and strong beer\n- drinks containing spirits\n- meals and refreshments included in conference arrangements\n\n#### Conference arrangements\n\nThe provision of conference arrangements counts as a service. This applies even if the arrangement includes premises, staff, technical equipment, refreshments and meals.\nIf breakfast is included with accommodation, this is not normally considered to be part of the conference arrangement. VAT must therefore be charged on breakfast separately, at 12%.\n\n#### Selling food and alcoholic beverages together\n\nIf a restaurant service or catering service includes food as well as spirits, wine or strong beer, the sale must be divided up for VAT purposes. The food is subject to 12% VAT, and the alcoholic beverages to 25% VAT.\nRestaurant and catering services (Legal guidance in Swedish) External link.\nDistinguishing between restaurant/catering services and food delivery (Legal guidance in Swedish) External link.\n\n## Premises, accommodation and camping\n\nYou must not charge VAT when selling or renting a property. However, you may choose to charge VAT if, as a business owner, you rent premises to another business owner that conducts VAT-liable activities on these premises. Renting of hotel rooms, pitches on campsites or similar is always VAT liable.\n\n## Camping\n\nYou must charge 12% VAT when renting caravan pitches, tent pitches or simple cabins as part of a camping operation.\nThis rate also applies to electricity, showers and other amenities normally included in the camping fee.\nDifferent VAT rates may apply to goods or services that are not included in the camping fee. The applicable VAT rate depends on the specific goods or services provided.", "chunk_word_count": 350, "chunk_char_count": 2186, "content_char_count": 1934}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c011", "chunk_index": 11, "section_heading": "Property rentals and sales", "box_range": null, "text": "[…] owers and other amenities normally included in the camping fee.\nDifferent VAT rates may apply to goods or services that are not included in the camping fee. The applicable VAT rate depends on the specific goods or services provided.\n\n## Property rentals and sales\n\nThe sale or rental of property is VAT exempt.\nHowever, you may choose to charge VAT on rentals by applying the rules on voluntary VAT registration. You can do this if, as a business owner, you rent premises to another business owner that conducts VAT-liable activities. In this case, you must charge 25% VAT on the rent.\nRenting out premises or facilities for sports activities can be considered as either a VAT-exempt property rental or a VAT-liable sports service, depending on the arrangement.\nProperty rental and voluntary VAT registration External link. (in Swedish)\nSports premises and facilities (Legal guidance in Swedish) External link.\nThe definition of property according to the Swedish VAT Act (Legal guidance in Swedish) External link.\n\n## Room rentals, hotels and similar services\n\nYou must normally charge 12% VAT on room rentals in hotels, guesthouses, hostels or similar operations.\nThe 12% VAT rate also applies to certain other services closely related to room rentals, such as breakfast, parking, telephony, bathing, sauna facilities and laundry, provided these are included in the price of the room. Goods or services that are not included in the room price, but are offered for an additional charge, must be taxed separately according to the applicable VAT rate.\nConference arrangements and the services included are not classified as room rentals. These are therefore subject to 25% VAT.\nAccommodation and breakfast for conference participants are subject to 12% VAT.", "chunk_word_count": 280, "chunk_char_count": 1759, "content_char_count": 1521}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c012", "chunk_index": 12, "section_heading": "Renting out parking spaces, etc.", "box_range": null, "text": "[…] and the services included are not classified as room rentals. These are therefore subject to 25% VAT.\nAccommodation and breakfast for conference participants are subject to 12% VAT.\n\n## Renting out parking spaces, etc.\n\nAs a landlord, you must not charge VAT on a parking space that you rent out if the parking space belongs to a rented residential property or premises, and is included in the rental agreement. A parking space is included in a rental agreement provided that all of the following requirements are fulfilled:\n- the parking space is located within the same building complex, or in close proximity to the residential property or premises\n- when signing their rental agreement, the tenant cannot opt out of their entitlement to use the parking space by paying less rent for the residential property or premises\n- the tenant does not rent out the parking space in exchange for compensation through a VAT-liable business.\nYou must charge VAT at 25% if you:\n- are a landlord and rent out parking spaces to tenants and tenant-owners – if these parking spaces do not belong to a rented residential property or premises (see above)\n- rent out parking spaces for vehicles\n- rent out boat berths or dry storage spaces\n- rent out caravan parking stands, such as for winter storage.\n\n## Transport\n\nYou must charge VAT on transport services within Sweden. Various VAT rates apply to passenger and freight transport. Specific rules may apply to travel services sold within the EU.\n\n## Train, air, bus and taxi transport services within Sweden\n\nYou must normally charge 6% VAT on train, air, bus and taxi passenger transport within Sweden.\nHowever, you must charge 25% VAT on freight transport services within Sweden.\nThe VAT margin scheme may be applicable when selling travel services within the EU that include goods and services purchased from other businesses.\nTour operators’ margin scheme External link. (in Swedish)", "chunk_word_count": 321, "chunk_char_count": 1927, "content_char_count": 1740}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c013", "chunk_index": 13, "section_heading": "Invoicing for travel expenses", "box_range": null, "text": "[…] n.\nThe VAT margin scheme may be applicable when selling travel services within the EU that include goods and services purchased from other businesses.\nTour operators’ margin scheme External link. (in Swedish)\n\n### Invoicing for travel expenses\n\nIf you need to charge customers for travel expenses connected with goods or services that you have sold to them, you must charge VAT at the same rate on all travel, goods and services. Compensation you charge your customer for travel expenses is considered part of the cost of the goods or services you have sold. This applies even if you have paid 6% VAT on the travel yourself.\n\n#### Example\n\nJanne works as a consultant. His customer must pay the travel expenses that Janne incurs in carrying out his consulting assignment. 25% VAT applies to consulting services. When Janne invoices his customer for consulting services and travel expenses, he must therefore charge 25% VAT on the total invoice amount\n\n## Healthcare, education and social care\n\nSome healthcare services are subject to VAT, while others are VAT exempt. Dentistry and social care are VAT exempt. If you sell training or education services, you might make both VAT-liable and VAT-exempt sales.\n\n## Healthcare services\n\nIf you provide healthcare-related services, in some cases you might make both VAT-liable and VAT-exempt sales.\nYou must not charge VAT on healthcare services if:\n- they constitute measures for the medical prevention, investigation or treatment of diseases, physical impairments or injuries, or they constitute maternal or childbirth care, and they relate to hospital care\n- they do not relate to hospital care, but otherwise fulfil the criteria outlined above and are carried out by a licensed practitioner (such as a pharmacist, occupational therapist, audiometrist, midwife, biomedical analyst, dietician, physiotherapist, chiropractor, speech therapist, medical doctor, naprapath, optician, psychologist, psychotherapist, pharmacy dispenser, radiographer, medical physicist, nurse, dental hygienist or dentist)\nExamples of VAT-exempt healthcare services include:\n- general health checks\n- examination, diagnosis or treatment carried out by a doctor\n- mammography\n- antenatal care\n- relationship counselling\n- vaccinations\nThe following goods and services are not classified as medical care measures, but are VAT exempt:\n- medical foot care\n- checks and analyses of samples taken as part of medical care\n- ambulance services\n- pharmaceuticals sold to hospitals, or dispensed on the basis of prescriptions\nWhich services are covered by the exemption? (Legal guidance in Swedish) External link.\nYou must charge 25% VAT on healthcare-related goods and services that are not VAT exempt, such as:\n- outsourcing of healthcare professionals\n- beauty care\n- cosmetic treatments or operations that are not carried out for medical reasons as outlined above\n- general recreation and wellness activities\n- general nutrition advice for weight loss (nutrition advice given to treat a diagnosed illness or injury may constitute VAT-exempt healthcare if it is provided at a hospital, or by a licensed practitioner)", "chunk_word_count": 480, "chunk_char_count": 3136, "content_char_count": 2922}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c014", "chunk_index": 14, "section_heading": "Occupational healthcare", "box_range": null, "text": "[…] - cosmetic treatments or operations that are not carried out for medical reasons as outlined above\n- general recreation and wellness activities\n- general nutrition advice for weight loss (nutrition advice given to treat a diagnosed illness or injury may constitute VAT-exempt healthcare if it is provided at a hospital, or by a licensed practitioner)\n\n- massage for muscle relaxation and enhanced wellbeing (massage given to treat a diagnosed illness or injury may constitute VAT-exempt healthcare if it is provided at a hospital, or by a licensed practitioner)\n- complementary and alternative treatments such as aromatherapy, Rosen Method Bodywork, Vacusac treatment (vacuum therapy) and various types of healing\n- vision aids such as glasses\n- assessments and reports relating to driving licence and pension issues\n- pharmaceuticals that are not VAT exempt, as outlined above\n- naturopathic remedies\n- care of animals\nVAT liability applies even if the goods or services are provided in a hospital or by a licensed practitioner.\nOrthopedic engineers can be specially licensed to practise within the healthcare system, but sales of goods or services as part of their own business operations are still VAT liable.\nVAT on outsourcing of healthcare professionals External link. (in Swedish)\n\n## Occupational healthcare\n\nBusinesses that sell occupational healthcare services often carry out both VAT-liable and VAT-exempt activities.\nExamples of VAT-exempt healthcare are health checks and vaccinations.\nMost preventive working environment activities are VAT liable. Examples of these include seminars and measures to improve ergonomics.", "chunk_word_count": 245, "chunk_char_count": 1637, "content_char_count": 1281}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c015", "chunk_index": 15, "section_heading": "Social care", "box_range": null, "text": "[…] s and vaccinations.\nMost preventive working environment activities are VAT liable. Examples of these include seminars and measures to improve ergonomics.\n\n## Social care\n\nSocial care services are VAT exempt if they involve social activities performed by the state, municipalities, regions, or businesses recognised as organisations of a social nature. Such organisations include those providing childcare, elderly care, support for individuals with disabilities, and similar services.\nExamples of VAT-exempt social care services:\n- services for which a municipality is responsible under the Social Services Act, for example\n- child care for which a municipality is responsible under the School Act\n- support and financial assistance for people with severe disabilities for whom the state is responsible under Act Concerning Support and Service for Persons with Certain Functional Impairments\n- prison and probation services for which the state is responsible\nYou must charge 25% VAT on services you sell separately such as cleaning, laundry, food preparation and purchasing.\n\n## Dental care\n\nDental care aimed at preventing, investigating or treating oral diseases, impairments or injuries is VAT exempt.\nDental prosthetics (such as bite guards) and related services are also VAT exempt when provided by dentists or dental technicians.\nYou must charge 25% VAT on dentistry-related goods and services that are not VAT exempt, such as:\n- toothbrushes, dental floss and similar products\n- cosmetic treatments or operations", "chunk_word_count": 226, "chunk_char_count": 1523, "content_char_count": 1364}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c016", "chunk_index": 16, "section_heading": "Education", "box_range": null, "text": "[…] VAT on dentistry-related goods and services that are not VAT exempt, such as:\n- toothbrushes, dental floss and similar products\n- cosmetic treatments or operations\n\n## Education\n\nIf you sell training or education services, you might make both VAT-liable and VAT-exempt sales.\nThe following educational services are VAT exempt:\n- Primary, secondary, and higher education organised by the state, a region, a municipality, or an educational provider recognised by the state, a region, or a municipality.\n- Education providing entitlement to student aid under the study support legislation or certain government grants.\nBy an educational provider recognised by the state, a region, or a municipality, we mean an independent VAT-exempt education provider. For education to be considered independently provided, the following criteria must be fulfilled:\n- The seller provides education and training from its own organisational structure. This means that the seller runs course(s) on its own premises or via its own digital platform, using its own equipment and staff.\n- The seller has overall responsibility for its course(s).\n- The seller can choose when to offer its course(s).\n- The seller determines which students can take the course(s).\nTo determine whether a seller is providing VAT-exempt education, it is necessary to clarify whether the business is providing education independently and that it is covered by the VAT exemption. The provision of services by a subcontractor is not normally VAT exempt.", "chunk_word_count": 232, "chunk_char_count": 1508, "content_char_count": 1339}
{"doc_id": "vat_rates_and_vat_exemption", "title": "VAT rates and VAT exemption", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesandvatexemption.4.676f4884175c97df419255d.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "ba623f5db7acea6be8a0db313b390df31d065d1735c6ee6122237d93e5f46dec", "chunk_id": "vat_rates_and_vat_exemption_c017", "chunk_index": 17, "section_heading": "Sales that are part of a course", "box_range": null, "text": "[…] iness is providing education independently and that it is covered by the VAT exemption. The provision of services by a subcontractor is not normally VAT exempt.\n\n### Sales that are part of a course\n\nIf you provide goods and services as part of a course, these might also be VAT exempt.\nYou must charge 25% VAT if you sell VAT-liable information and educational services.\nExamples of VAT-liable educational services include:\n- contracted training, i.e. where the client decides on the individuals to be trained (e.g., staff training), and the training is not part of a VAT-exempt course run by the client\n- education provided by a party that is not recognised by the state, a region or a municipality, such as private driving lessons\n- employment training for individuals, decided on by the Swedish Public Employment Service (“Arbetsförmedlingen”)\nHiring out a teacher to an upper-secondary school, for example, is VAT-liable. In this case, you must charge 25% VAT.\nEducation (Legal guidance in Swedish) External link.\n\n## Repairs\n\nIn order to encourage more people to repair and modify manufactured goods, a lower VAT rate applies to the repair of certain items.\n\n## Repairs of bicycles, shoes, leather goods, clothing and household linen\n\nYou must charge 12% VAT on bicycle, shoe, leather goods, clothing and household linen repair services.\nCertain repair services (Legal guidance in Swedish) External link.\n\n## Banking, insurance and securities\n\nBanking and financial services, insurance services and securities trading are generally VAT exempt. Certain services associated with this category are VAT liable, such as the rental of safety deposit boxes.\n\n## Banking and financial services\n\n- lending and borrowing\n- payment mediation\n- currency exchange\n- credit mediation\n- notary services\n- debt collection services\n- administrative services related to factoring\n- rental of safety deposit boxes\n\n## Insurance services\n\nYou must not normally charge VAT if you sell or mediate insurance services.\nHowever, there are some exceptions. One example is car rental, if insurance is included in the cost and is not optional. In this case, you must charge 25% VAT.\n\n## Securities trading\n\nSecurities trading is VAT exempt if you:\n- provide and mediate shares and other securities\n- manage investment funds under the legislation on investment funds, and special funds under the legislation on managers of alternative investment funds\n\n## Legal guidance\n\n- VAT rates (Legal guidance in Swedish) External link.", "chunk_word_count": 396, "chunk_char_count": 2506, "content_char_count": 2338}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c000", "chunk_index": 0, "section_heading": "How to register a non-Swedish business in Sweden", "box_range": "Box 10", "text": "## How to register a non-Swedish business in Sweden\n\nYou can register your business via our e-service Registration of foreign companies in Sweden. You can also choose to register for F-tax, VAT, and as an employer using this e-service. You do not need a Swedish e-identification to use this service. Alternatively, you can fill in the printed form SKV 4632 and post it to the Swedish Tax Agency.\nYou must fill in, print out and sign this form, and send the original document by post to the Swedish Tax Agency.\nSee below for information about how to fill in form SKV 4632, \"Tax application – limited tax liability in Sweden\". Please provide as much relevant information as possible to help us to process your application quickly.\nIf there is not enough space in any of the boxes on the form, you can also use the space under box 10 “Other information”. You are also welcome to attach a letter with complementary information. However, you must still fill in the form as completely as possible.\n\n#### 1 Applicant\n\nIf you have a sole trader business, enter your given name(s) and surname. If your business is a legal entity (such as a limited company), enter its registered name in the country of establishment (i.e. the country in which the legal entity is formed).\nIf your business is a legal entity, enter the registration or identity number it has been assigned by the business registration authority in the country of establishment. If you are a sole trader, enter your date of birth (YYMMDD) instead.\nFor a legal entity, this must be the address registered with the business registration authority in the country of establishment. If you are a sole trader, enter your postal address in your country of residence.\nHere, you enter any VAT registration numbers you have been assigned in countries other than Sweden. If you do not have a foreign VAT registration number, draw a line through the box.\nState the full address (street address or post-office box address, city/town and postcode) in Sweden to which the Swedish Tax Agency can send you mail.\nEnter the foreign telephone numbers (fixed-line/mobile) at which your business can be reached. Please enter + and country code followed by the telephone number, without a zero as a first digit.\nIf you have premises in Sweden, at which you receive customers (such as a shop, workshop or office), enter the street address and place name.\nHere you enter the Swedish contact numbers (fixed-line/mobile) at which your business can be reached.\nIf you would like us to send your business’s tax account statements to a different address (to the business’s accountancy firm or accountant, for example), enter the address here.\nEnter the date on which your business's financial year ends. For sole traders, the financial year end date is always 31 December.", "chunk_word_count": 475, "chunk_char_count": 2797, "content_char_count": 2797}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c001", "chunk_index": 1, "section_heading": "2 Information regarding legal entities", "box_range": "Box 10", "text": "[…] business can be reached.\nIf you would like us to send your business’s tax account statements to a different address (to the business’s accountancy firm or accountant, for example), enter the address here.\nEnter the date on which your business's financial year ends. For sole traders, the financial year end date is always 31 December.\n\n#### 2 Information regarding legal entities\n\nState the type of business registered in the country of establishment: i.e., the legal form of business registered with the business registration authority.\nYou must attach a valid business registration certificate issued within the past three months, or equivalent documentation from the country of establishment. The documentation must include the following information about the business: name of authorised signatory; unique identifier; business activities; and address.\nIf the business has previously been assigned a Swedish corporate identity number, enter it here.\nNon-Swedish legal entities that carry out business activities from a permanent establishment in Sweden usually have to register a branch with the Swedish Companies Registration Office (\"Bolagsverket\"). State whether your business has a registered branch in Sweden, or whether you have applied to register a branch here.\nFind out more about branches on the Swedish Companies Registration Office’s website.\nIf the business has applied to register a branch in Sweden, state the case number\nEnter the case number for the application sent to Bolagsverket.\nHere you enter the names, identity numbers (i.e. corporate/personal identity number or date of birth) and ownership percentages of all the legal entity's owners. If there are many owners, you can enter their names and other details in box 10 for “Other information”, or provide the relevant details in an attachment. Listed companies do not need to provide us with any details of their owners. However, they must specify the stock exchange on which their shares are listed.\nEnter current ownership percentages registered in the book of shareholders or equivalent documentation.", "chunk_word_count": 317, "chunk_char_count": 2085, "content_char_count": 1745}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c002", "chunk_index": 2, "section_heading": "3 Information regarding sole traders", "box_range": "Box 10", "text": "[…] details of their owners. However, they must specify the stock exchange on which their shares are listed.\nEnter current ownership percentages registered in the book of shareholders or equivalent documentation.\n\n#### 3 Information regarding sole traders\n\nYou must fill in this section if you intend to run a sole trader business in Sweden.\nThe details provided are used to determine whether, as a sole trader, you have limited or unlimited tax liability in Sweden. It is important to specify the dates for each stay in Sweden, clearly indicating any interruptions in every stay.\nIf you have previously been assigned a personal identity number, coordination number or GD-number (usually a 302-number), you must enter the 10-digit number here.\nEnter the address where you live and sleep during your stay in Sweden.\nAttach a colour copy of your valid passport or national ID card. If your document is a national ID card, you must attach a copy of both the front and back of the card.\n\n#### 4 Questions and description of business activities in Sweden\n\nIt is important to answer every question as fully as possible. The Swedish Tax Agency needs this information to understand whether you or your business have a permanent establishment and/or fixed establishment in Sweden, and whether you are carrying out business activities in Sweden.\nState the type(s) of business activity carried out in Sweden – for example, manufacturing, building operations, trade, repair work, or another type of business activity.\nPlease specify each business activity clearly and in detail. For example, you should state the type of goods in which you intend to trade, or the area in which you plan to carry out consulting activities. If your business carries out several activities, specify each one separately.\nState the SNI industry code(s) applicable to your business activities in Sweden. Further information about SNI codes is available on Statistics Sweden’s website.\nState the estimated percentage of total business turnover for each activity.\nSpecify the geographical location of the premises from which business is conducted. It does not matter whether the premises are owned, rented or otherwise occupied by the business. Please note: the term “permanent” usually refers a period of six months or more. You must describe the premises and provide the address. If you do not select any of the options on the form, or only mark one of the boxes for “Other permanent premises” or “Non-permanent premises”, you must do one of the following so the Swedish Tax Agency can understand whether or not the premises are permanent:\n- provide details under “Describe the premises”\n- describe the premises in box 10: “Other information”\n- add an attachment with a description of the premises.", "chunk_word_count": 449, "chunk_char_count": 2764, "content_char_count": 2550}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c003", "chunk_index": 3, "section_heading": "5 Describe the business activities carried out in Sweden", "box_range": null, "text": "[…] ” or “Non-permanent premises”, you must do one of the following so the Swedish Tax Agency can understand whether or not the premises are permanent:\n- provide details under “Describe the premises”\n- describe the premises in box 10: “Other information”\n- add an attachment with a description of the premises.\n\nState the location from which business activities in Sweden are managed, and the location of the person who manages staff working in Sweden. This does not have to be the CEO or a board member; it could be a person with operational and staff management responsibilities. If the individual in question is in Sweden, you must state the location.\nState whether a certain person based in Sweden represents your business and signs agreements on its behalf. This could be an employee, a contractor, the CEO, a board member, a subsidiary, etc. A formal power of attorney is not required; other authorisations and actions (such as those demonstrating that a certain person negotiates the terms and conditions of agreements between the non-Swedish business and the customer) also indicate that a certain person has been given the right to represent the business.\nState the location or address from which goods or services are marketed.\nState the location or address at which agreements are concluded or administered.\nDescribe the tasks and authority given to employees working for the business in Sweden.\nIndicate which type(s) of customers the business sells to.\nIndicate the location or address from which goods are delivered.\n\n#### 5 Describe the business activities carried out in Sweden\n\nThis section must be completed by individuals, such as sole traders, who provide services in Sweden. It is important to describe your business activities in as much detail as possible.\nIn addition to the information you have provided in section 4, state which customers you currently serve or intend to serve. Please provide details for each business activity.\nState whether you carry out the same business activities in your country of residence, or in any country other than Sweden.\nIf you carry out business activities in your home country or another country, attach a valid business registration certificate issued within the past three months by the business registration authority in the country in question.", "chunk_word_count": 373, "chunk_char_count": 2309, "content_char_count": 1997}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c004", "chunk_index": 4, "section_heading": "6 Information regarding clients in Sweden", "box_range": null, "text": "[…] n Sweden.\nIf you carry out business activities in your home country or another country, attach a valid business registration certificate issued within the past three months by the business registration authority in the country in question.\n\n#### 6 Information regarding clients in Sweden\n\nThis section must be completed by businesses that carry out building, construction or installation activities in Sweden and which are applying for any kind of registration. The term “clients” refers to businesses or individuals who pay you for work that has been carried out. This information is necessary to determine whether the business has a permanent establishment and meets VAT registration requirements.\nState the planned project periods for each building, construction and installation project to be carried out in Sweden.\nThe Swedish Tax Agency needs this information in order to determine whether or not the business should be registered for VAT in Sweden.\n\n#### Are goods transferred from another EU country to Sweden?\n\nThe transfer of goods refers to their transportation from one EU country to another, with no transfer of ownership. The goods could be building materials from your own warehouse abroad, for example. When you move goods from another EU country to Sweden, you must report this movement in a Swedish VAT return, which is why you must register for VAT with the Swedish Tax Agency.\nIn Sweden, there are rules concerning mandatory reverse-charge liability within the construction sector. This means that the buyer is liable to pay VAT on the provision of building and construction services. This applies whether the buyer is a Swedish or non-Swedish business; i.e., regardless of where the buyer's business is established. You should therefore register for VAT in Sweden if you purchase these kinds of services.", "chunk_word_count": 289, "chunk_char_count": 1829, "content_char_count": 1584}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c005", "chunk_index": 5, "section_heading": "7 Information regarding Swedish F-tax approval", "box_range": null, "text": "[…] is a Swedish or non-Swedish business; i.e., regardless of where the buyer's business is established. You should therefore register for VAT in Sweden if you purchase these kinds of services.\n\n#### 7 Information regarding Swedish F-tax approval\n\nTo be granted approval for F-tax, you must meet the following criteria:\n- You must carry out – or intend to carry out – business activities from a physical location in Sweden.\n- You must have fulfilled your obligations to declare and pay taxes and contributions in Sweden and in other countries where your business activities are – or have been – carried out.\nWhen applying for F-tax approval, a non-Swedish business must attach documents stating that it does not have any tax or social security contributions arrears in the countries where its business activities are – or have been – carried out. Sole traders must also attach documents issued in the countries in which they have been living for the past two years. These documents must have been issued within the past three months by the relevant competent authority/authorities in each country in question.\n\n#### 8 Information regarding VAT registration in Sweden\n\nThis section should be completed by businesses that are applying for VAT registration.\nIf you register a business for VAT in connection with voluntary taxation for the rental of property during the construction phase, you must also apply to register for voluntary taxation by filling in form SKV 5704, which is in Swedish.\nState your reason(s) for registering for VAT here.\nSelect this option if the business has to report and pay VAT in Sweden on its own sales or another person’s sales, when making a purchase (reverse-charge liability), or for purchases or transfers from another EU country (intra-EU acquisitions). Another person’s sales could relate to the purchase by a construction company of building or construction services from a subcontractor.\nSelect this option if the business brings goods in from a country outside the EU (imports) and covers customs duty and VAT on its imports to Sweden, and must report and pay Swedish VAT on sales made in Sweden. Examples include e-commerce involving the sale of goods to private individuals or other buyers that are not registered for VAT in Sweden.\nSelect this option if the business sells goods and provides transport from an EU country to buyers in Sweden who are not required to report VAT on their purchases. One example is e-commerce involving the sale of goods to private individuals.\nSelect this option if the business sells goods or services to buyers that are registered for VAT in Sweden, and is requesting to be registered for VAT. The services must be connected with a property in Sweden, and the goods must be traded in Sweden. One example would be a business that buys goods in Sweden and requests voluntary payment liability for its sales of these goods in Sweden to buyers registered for VAT in Sweden.", "chunk_word_count": 489, "chunk_char_count": 2941, "content_char_count": 2746}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c006", "chunk_index": 6, "section_heading": "Register a non-Swedish business\n | Skatteverket", "box_range": null, "text": "[…] n Sweden, and is requesting to be registered for VAT. The services must be connected with a property in Sweden, and the goods must be traded in Sweden. One example would be a business that buys goods in Sweden and requests voluntary payment liability for its sales of these goods in Sweden to buyers registered for VAT in Sweden.\n\nSelect this option if the non-Swedish business buys goods from another EU country and receives them in Sweden, or moves goods to Sweden from another EU country without becoming liable for VAT, but must report the value of the goods. This is the case if a business would have been entitled to a full VAT refund in relation to the acquisition if it had been considered taxable for VAT.\nSelect this option if the non-Swedish business is entitled to a VAT refund in Sweden – but is not entitled to a refund via the electronic refund procedure in its country of establishment – and is not required to be registered for Swedish VAT for any other reason. Examples include the export or sale of goods from Sweden to taxable persons in other EU countries which have provided the seller with their VAT number. In the latter case, the business that makes the sale must also submit a recapitulative statement (EC sales list) including details of its delivery of goods.\nSelect this option if the business has a permanent establishment in Sweden and cannot apply for an input VAT refund by filling in a form.\nSelect this option if the business has a permanent establishment in Sweden which only sells services in other EU countries to other businesses that are required to pay and report the VAT on these services. This option applies to businesses that must be registered to submit a recapitulative statement (EC sales lists) in Sweden.\nDescribe the business transactions underlying your marked choices in the section above, “VAT registration relates to”. If you have marked more than one option, describe each one separately.\nYou can use the OSS e-service to register and then report and pay VAT in one country – even if your buyers are situated in different EU countries – in accordance with the three schemes: the Union scheme, the Import scheme (IOSS) and the third country-scheme. You pay VAT in EUR to a specific account at Danske Bank.", "chunk_word_count": 394, "chunk_char_count": 2264, "content_char_count": 1929}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c007", "chunk_index": 7, "section_heading": "Register a non-Swedish business\n | Skatteverket", "box_range": null, "text": "[…] – even if your buyers are situated in different EU countries – in accordance with the three schemes: the Union scheme, the Import scheme (IOSS) and the third country-scheme. You pay VAT in EUR to a specific account at Danske Bank.\n\nThe earliest date of your purchase or sale of goods or services will be the first date of the business transaction that requires VAT registration in Sweden. If you have neither bought nor sold anything yet, you should provide details of when you expect your first purchase or sale to take place instead.\nA fixed establishment may be significant in determining who should report and pay VAT on sales within Sweden, or how VAT can be refunded.\nThere are three prerequisites for a fixed establishment to exist:\n- There must be an establishment run by people, i.e. human resources.\n- There must be technical resources in place such as premises or machines connected with the establishment.\n- The establishment must have a sufficient degree of permanence to enable it to manage, or purchase and consume, goods or services.\nHere you enter your estimated sales figure subject to VAT, excluding intra-EU acquisitions and imports. Usually, you calculate VAT when you make sales, but in the case of reverse-charge liability, you must calculate VAT on your purchases. Your estimated sales figure that is subject to VAT determines your reporting period. You must calculate your estimated sales for either your accounting year (12 months) or for the period during which you intend to carry out business activities in Sweden (if that period is less than one year).\nEnter the estimated value of the supply of goods and the provision of services that are exempt from VAT and do not give the right to a deduction. This includes educational services, games of chance/lotteries, banking services and healthcare. The total amount calculated must include VAT-exempt withdrawal (self-supply) of goods and services. The amount calculated must relate both to sales within Sweden and to other countries. You must calculate an amount corresponding to your sales for either your accounting year (12 months) or for the period during which you intend to carry out business activities in Sweden.", "chunk_word_count": 363, "chunk_char_count": 2201, "content_char_count": 1965}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c008", "chunk_index": 8, "section_heading": "Register a non-Swedish business\n | Skatteverket", "box_range": null, "text": "[…] h to sales within Sweden and to other countries. You must calculate an amount corresponding to your sales for either your accounting year (12 months) or for the period during which you intend to carry out business activities in Sweden.\n\nHere, you state how often you need to report VAT. You must report VAT once a month, quarter or year, depending on your business's reporting period. Your reporting period is primarily determined by your estimated annual sales (excluding your intra-EU acquisitions and imports) for a 12-month period.\nEstimated annual sales subject to VAT Reporting period Options Up to SEK 1 million per year Financial year/tax year Once every calendar quarter or once every calendar month Up to SEK 40 million per year Calendar quarter Once every calendar month Over SEK 40 million per year Calendar month N/A\nEstimated annual sales subject to VAT Reporting period Options\nEstimated annual sales subject to VAT\nReporting period\nOptions\nUp to SEK 1 million per year Financial year/tax year Once every calendar quarter or once every calendar month\nUp to SEK 1 million per year\nFinancial year/tax year\nOnce every calendar quarter or once every calendar month\nUp to SEK 40 million per year Calendar quarter Once every calendar month\nUp to SEK 40 million per year\nCalendar quarter\nOnce every calendar month\nOver SEK 40 million per year Calendar month N/A\nOver SEK 40 million per year\nCalendar month\nN/A", "chunk_word_count": 238, "chunk_char_count": 1421, "content_char_count": 1180}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c009", "chunk_index": 9, "section_heading": "Power of attorney (form SKV 5703) for a VAT agent is attached", "box_range": "Box 10", "text": "[…] on per year\nCalendar quarter\nOnce every calendar month\nOver SEK 40 million per year Calendar month N/A\nOver SEK 40 million per year\nCalendar month\nN/A\n\n#### Power of attorney (form SKV 5703) for a VAT agent is attached\n\nA taxable person that is not established in Sweden, but is liable to pay VAT in Sweden in accordance with the Swedish VAT Act, must have a VAT agent. If the taxable person is established in an EU or Nordic country, they can choose whether or not to appoint a VAT agent.\nA requirement is that the agent must be established in Sweden. This is to ensure they can fulfil their specified functions and facilitate contact between the Swedish Tax Agency and the taxable person who is not established in Sweden. The Swedish Tax Agency will normally only approve a natural person as an agent if they are resident or stay permanently in Sweden. For a legal entity to be approved, it must be established in Sweden or have a fixed establishment here. You can register a VAT agent by completing form SKV 5703 or submitting a document that shows that the agent will be responsible for reporting VAT on behalf of the client and will represent the client in matters relating to VAT in Sweden.\n\n#### 9 Information regarding employer registration (deducted tax, social security contributions)\n\nProvide as much detail as possible about your business activities in Sweden. Keep in mind that even if the business does not carry out any business activity in Sweden, but pays compensation to someone who performs work in Sweden, tax deductions must be made. Swedish social security contributions must also be paid in certain circumstances.\nEnter the date of the first salary payment or provision of benefits.\nEnter the sum of the estimated salary total paid to employees during a 12-month period for the time that they work in Sweden.\nEnter an approximate number of employees who carry out work in Sweden. In the number of employees, you must also include the persons you have employed who belong to Swedish social security system but work abroad.\nEnter an approximate number of employees who are posted from abroad or are covered by another country’s social security system for other reasons.\nThe Swedish Tax Agency needs this information to determine whether or not you are liable for social security contributions in Sweden. Please note that social security coverage only applies to a posting if the regulatory requirements have been fulfilled. If a posting is made from a country outside the EU, describe the circumstances in box 10 “Other information\".\nEnter the number of days for the posted employee staying the longest in Sweden during a 12-month period.\nThe obligation to deduct preliminary tax now applies whether or not an employer has a permanent establishment in Sweden. Any business that is obliged to deduct preliminary tax must be registered as an employer.", "chunk_word_count": 487, "chunk_char_count": 2874, "content_char_count": 2718}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c010", "chunk_index": 10, "section_heading": "10 Other information", "box_range": null, "text": "[…] ormation\".\nEnter the number of days for the posted employee staying the longest in Sweden during a 12-month period.\nThe obligation to deduct preliminary tax now applies whether or not an employer has a permanent establishment in Sweden. Any business that is obliged to deduct preliminary tax must be registered as an employer.\n\nAn employee is considered to be hired out when an employer, i.e. a payer of salary and other compensation, explicitly hires out the employee or makes them available – by other means – to work for a Swedish employer’s business. This also applies when an employee is hired out to a non-Swedish employer that is liable for Swedish tax in connection with business operations conducted from a permanent establishment in Sweden. Several factors must be considered when determining whether or not a particular arrangement qualifies as hired out, such as who has responsibility for the workplace, who provides any materials used, and who assigns the employees to carry out the work.\nWork carried out in Sweden for a maximum of 15 consecutive days is not considered as hiring out employees, as long as the total for the calendar year does not exceed 45 business days in Sweden. Only actual working days in Sweden should be counted.\nAttach certificates issued by the social insurance authority in the country in question for employees who work in Sweden but remain covered by another country’s social security system. These certificates prove that the business does not need to pay Swedish social security contributions on compensation paid to these employees. In the EU/EEA, these are called A1 certificates.\nIndicate whether the business is applying for employer registration. Indicate whether its registration is for deducted tax, social security contributions or both.\n\n#### 10 Other information\n\nHere you can provide any additional relevant information that was not covered in any other section of this form. You can also include an attachment with further information.\n\n#### 11 Representatives with power of attorney\n\nIf you name an individual below as a representative, you authorise this person to represent you and take part of all information from the Swedish Tax Agency relating to this matter.\nYou can nominate additional representatives. We will always send a decision to whom this tax application concerns.", "chunk_word_count": 376, "chunk_char_count": 2342, "content_char_count": 2010}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c011", "chunk_index": 11, "section_heading": "12 Signature", "box_range": null, "text": "[…] u authorise this person to represent you and take part of all information from the Swedish Tax Agency relating to this matter.\nYou can nominate additional representatives. We will always send a decision to whom this tax application concerns.\n\n#### 12 Signature\n\nThis form must be signed in the original by the applicant (if a sole trader) or by an authorised signatory.\n\n#### Attachments\n\nHere you can see which information, documentation and certificates you may need to attach to your tax application.\nFor sole traders\n- A copy of your passport or copies of the front and back of your national ID card (mandatory) – note: copies must be in full colour.\n- If you are a citizen of a country outside the EU, you also need to attach documentation confirming that you are entitled to stay in Sweden.\n- Certificates or documents issued by competent authorities abroad – such as the Swedish Tax Agency’s or the Swedish Social Insurance Agency's counterparts – confirming that you do not have unpaid taxes or social security contributions in countries in which you have lived or carried out business activities in the past two years. Certificates or documents must have been issued within the past three months (mandatory when applying for F-tax).\nFor legal entities\n- Business registration certificate(s) confirming the establishment of the legal entity, and the names of its authorised signatories (mandatory). Several documents might be required to confirm this.\n- Certificates or documents issued by competent authorities abroad – such as the Swedish Tax Agency’s or the Swedish Social Insurance Agency's counterparts – confirming that the business does not have unpaid taxes or social security contributions in its country of establishment. Certificates or documents must have been issued within the past three months (mandatory when applying for F-tax).\nIf the business is a close company, you must provide a document outlining its ownership structure. You must also provide documents proving freedom from debt for every director or individual with significant influence over the close company.", "chunk_word_count": 336, "chunk_char_count": 2098, "content_char_count": 1851}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c012", "chunk_index": 12, "section_heading": "When you have submitted the form", "box_range": null, "text": "[…] a close company, you must provide a document outlining its ownership structure. You must also provide documents proving freedom from debt for every director or individual with significant influence over the close company.\n\nThe term “close company” normally refers to limited companies and economic associations in which four or fewer partners own shares representing more than 50% of the total votes for all holdings in the company. A director is an individual who has a significant influence on the business due to their shareholding (or that of a family member) and position in the company. An individual with significant influence is someone who, due to their ownership of shares or other equity, or participation, has more than 50% of the close company's total voting power.\n\n### When you have submitted the form\n\nThe Swedish Tax Agency processes tax applications in order of receipt. If we need any complementary information, we will contact you. If no complementary information is required, we will notify you when we have confirmed your tax registration.\nHere you can find out which information and documents you need when registering a business in Sweden.\nAll non-Swedish businesses must provide the following:\nSole traders\n- You must provide a passport or national identity document. If you are a citizen of a non-EU country, you must also enclose a document that proves you have the right to live in Sweden.\nLegal entities\n- You must provide a registration document that confirms the existence of your legal entity. This could be, for example, an extract from your country’s official register of companies, which includes the legal entity’s identification details, address, authorised signatory and business type.\nWhen applying for F-tax certification, you must provide the following:\nWhen applying for F-tax certification, you must provide documents that prove your company is free of debt.\n- If you represent a legal entity, you need to prove that the business has no unpaid taxes and contributions in its country of establishment.\n- As a sole trader, you need to prove that you have no unpaid taxes and contributions in the country in which you have stayed on a permanent basis during the past two years.\n- You can request the required documents from that country's relevant government agency – for example, its tax agency or equivalent authority.\n- The documents must have been issued within the past three months.\n- The term “close company” normally refers to limited companies and economic associations in which four or fewer partners own shares representing more than 50% of the total votes for all holdings in the company.\n- You could provide an extract from the share register or an organisational chart, for example.\n- These documents must prove that directors or individuals with significant influence have no unpaid taxes and contributions.", "chunk_word_count": 465, "chunk_char_count": 2866, "content_char_count": 2639}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c013", "chunk_index": 13, "section_heading": "Frequently asked questions about how to register a non-Swedish business in Sweden", "box_range": null, "text": "[…] ners own shares representing more than 50% of the total votes for all holdings in the company.\n- You could provide an extract from the share register or an organisational chart, for example.\n- These documents must prove that directors or individuals with significant influence have no unpaid taxes and contributions.\n\n- A legal entity must have no outstanding unpaid taxes or contributions in the business's country of establishment. An individual (natural person) must have no such debts in the country in which they have stayed on a permanent basis during the past two years.\nWhen applying for VAT registration, you must provide the following documents:\nIf your company is established in a non-EU country, and you wish to be registered for VAT in Sweden, you must provide a power of attorney for the company’s VAT representative. You can either use the Swedish Tax Agency’s power of attorney form or draft your own document. If you draft your own document, it must include the following wording:\n“A power of attorney is given, under Chapter 6, Section 2 of the Tax Procedure Act (skatteförfarandelagen, SFL), to the representative mentioned below to attend to value added tax accounting as the agent of a foreign entrepreneur.”\nThe Swedish Tax Agency may need to request additional information in order to complete your registration. If so, we will contact you about this.\n\n## Frequently asked questions about how to register a non-Swedish business in Sweden\n\nYou can apply for F-tax certification if you have business operations in Sweden, or intend to start business operations here. If you are granted F-tax certification, you should make your clients aware of this, either by producing an F-tax registration document or by stating on documents such as invoices, quotes and tenders that your company has F-tax certification. Confirming your F-tax certification to clients means they will not need to deduct tax on your earnings or pay employer contributions for you.\nYou can choose whether or not to apply for F-tax certification, but remember that most Swedish companies prefer to engage contractors that are F-tax certified. Non-Swedish companies that intend to carry out business operations in Sweden are therefore recommended to apply for F-tax certification. This also applies to companies that are not required to pay corporate income tax in Sweden.\nTo be approved for F-tax, your company must:\n- conduct business operations in Sweden or intend to start business operations\n- have filed tax returns, submitted specific information and paid taxes and other fees in the country of establishment, and in Sweden if the company already conducts operations here.\nBusinesses that have F-tax approval are responsible for paying their own preliminary tax and social security contributions. If a business does not have F-tax approval, the payer must deduct preliminary tax and – if necessary – employer contributions from compensation paid for work.\nIf your business only needs F-tax approval temporarily, you can apply for time-limited F-tax. Your business’s F-tax will then be withdrawn automatically on the date of your choice.\nIf your business is granted F-tax approval, the Swedish Tax Agency will send you a registration certificate as confirmation.\nMost companies, sole traders and legal entities operating with employees in Sweden must register the company as an employer, declare and pay employer contributions, and deduct tax from the salaries and benefits paid.", "chunk_word_count": 554, "chunk_char_count": 3477, "content_char_count": 3155}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c014", "chunk_index": 14, "section_heading": "Register a non-Swedish business\n | Skatteverket", "box_range": null, "text": "[…] atically on the date of your choice.\nIf your business is granted F-tax approval, the Swedish Tax Agency will send you a registration certificate as confirmation.\nMost companies, sole traders and legal entities operating with employees in Sweden must register the company as an employer, declare and pay employer contributions, and deduct tax from the salaries and benefits paid.\n\nYou should register as an employer if your company:\n- has employees who are permanently resident in Sweden\n- has a permanent establishment in Sweden\n- does not have a permanent establishment in Sweden but has Swedish employees or has seconded employees to Sweden\n- needs to deduct tax on employees’ salaries and benefits\nThere are some exceptions to the rules. You can find out about these exceptions here:\nCompanies that bring staff to Sweden may not need to pay employer contributions here. This is the case if the employees are considered to be seconded, and are therefore still covered by the social security system in their home country. Different rules apply, depending on which country employees are seconded from and how long they will stay in Sweden.\nTo be exempt from paying employer contributions in Sweden, a company must normally provide a certificate proving that its employees are covered by another country’s social security system. For employees from countries with which Sweden has social security conventions, this is called a Certificate of Coverage. For employees from the EU, EEA and Switzerland, the certificate is titled A1 or E101. The employer must inform the social security agency of the country in question that the employee will remain in the home country’s social security system.\nYou may be required to register as an employer if your company has a permanent establishment and is obliged to deduct tax from employees’ salaries – even if the company is not obliged to pay employer contributions.\nYou must notify the Swedish Tax Agency if you employ, or second to Sweden, a person who is not a citizen of an EU/EEA country or Switzerland. Please use the form “Notification – Employment of a foreigner” (SKV 1160).", "chunk_word_count": 350, "chunk_char_count": 2127, "content_char_count": 1743}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c015", "chunk_index": 15, "section_heading": "If you have a fixed establishment or are permanently resident in Sweden", "box_range": null, "text": "[…] t notify the Swedish Tax Agency if you employ, or second to Sweden, a person who is not a citizen of an EU/EEA country or Switzerland. Please use the form “Notification – Employment of a foreigner” (SKV 1160).\n\nAs an employer, you must consider how long your employees are allowed to stay in Sweden. The Swedish Tax Agency has published a guide for people who are new to Sweden and will be employed here. The guide includes information about the right to reside in Sweden, and when a person can, or should, be registered as resident in Sweden.\nA non-Swedish company with business operations in Sweden may be liable to report and pay Swedish VAT. This applies both to sole traders and to legal entities such as limited companies.\nIf you are liable for Swedish VAT, you must pay it in Sweden. If you are obliged to report Swedish VAT, you must report certain purchases and sales in Sweden.\n\n#### If you have a fixed establishment or are permanently resident in Sweden\n\nYou may need to register your business for VAT in certain circumstances. These circumstances vary, depending on whether or not your business has a fixed establishment in Sweden. If you are a sole trader, the circumstances for VAT registration depend on whether you are permanently or habitually resident in Sweden.\nA fixed establishment is an important factor in determining whether or not you need to register for Swedish VAT, and to report and pay VAT on sales in Sweden. It can also affect how VAT refunds are administered.\nThree criteria denote a fixed establishment:\n- The establishment must have technical resources such as premises or equipment.\nA fixed establishment is not the same as a branch. A branch is a non-Swedish company’s local office, with independent management in Sweden. A branch must be registered with the Swedish Companies Registration Office (“Bolagsverket”).\nYou are considered to be permanently resident at the address listed in the population register or another relevant address that you have registered with the Swedish Tax Agency. If your permanent residence cannot be confirmed, the Swedish Tax Agency will consider you to be established at a location where you are habitually resident.\nYou are considered to be habitually resident at the place where you are normally located due to personal or professional connections. If you work in several different countries, you will be considered to be habitually resident in the place where you have personal connections.\nHere you can find out about the most common circumstances in which registration for Swedish VAT may be required, depending on whether or not you have a fixed establishment in Sweden or are permanently resident here.", "chunk_word_count": 447, "chunk_char_count": 2683, "content_char_count": 2468}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c016", "chunk_index": 16, "section_heading": "Register a non-Swedish business\n | Skatteverket", "box_range": null, "text": "[…] ered to be habitually resident in the place where you have personal connections.\nHere you can find out about the most common circumstances in which registration for Swedish VAT may be required, depending on whether or not you have a fixed establishment in Sweden or are permanently resident here.\n\nOn 1 January 2025, the annual turnover limit for exemption from Swedish VAT was raised from SEK 80,000 to SEK 120,000 for businesses based in Sweden. Furthermore, a business’s annual turnover limit is now for the calendar year instead of the tax year. This limit of SEK 120,000 excluding VAT also applies to the previous two calendar years. As a result, a business no longer needs to adjust its annual turnover if its tax year is longer or shorter than 12 months. A business’s actual annual turnover determines its eligibility for a VAT exemption. Businesses based in Sweden can be granted exemption from VAT liability in other EU countries, provided that they apply to the Swedish Tax Agency for exemption in advance.\nNew regulations were also introduced in early 2025, giving businesses based in other EU countries the opportunity to apply the annual turnover limit in Sweden. If your business is based in another EU country, you must notify the competent authority (tax authority) of that country in advance that you wish to be granted VAT exemption in Sweden. Your business’s annual turnover in Sweden must not exceed SEK 120,000 (excluding VAT), and its annual turnover within the EU must not exceed EUR 100,000 (excluding VAT). The Swedish Tax Agency decides whether or not you can be granted VAT exemption in Sweden. To be granted VAT exemption, your business must have an identification number (EX number), issued by the country in which it is based.\nListed below are the most common circumstances requiring VAT registration.\nYou should register for Swedish VAT if your business:\n- sells VAT-liable goods or services to customers in Sweden who are either private individuals or not registered for VAT", "chunk_word_count": 334, "chunk_char_count": 2010, "content_char_count": 1708}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c017", "chunk_index": 17, "section_heading": "Register a non-Swedish business\n | Skatteverket", "box_range": null, "text": "[…] s requiring VAT registration.\nYou should register for Swedish VAT if your business:\n- sells VAT-liable goods or services to customers in Sweden who are either private individuals or not registered for VAT\n\n- As of 1 July 2021, EU has a common threshold for intra-union-distance-sales of a total turnover of 10,000 Euros (SEK 99,680). A company within the EU does not need to register for VAT in Sweden, if it only sells goods and certain electronic services to private individuals in Sweden and in other EU-countries to a value up to the threshold. This is because the company instead reports and pays VAT on such distance-sales in it’s home country (the country of the seller). Companies, which total intra-union-distance-sales exceed the threshold (SEK 99,680) must register for VAT in Sweden and must charge Swedish VAT on sales from the first transaction that exceeds this sales limit. The amount for the threshold does not normally include sales from warehouses in member countries other than where the company is domiciled.*\n- sells or transfers goods from Sweden to another EU country\n- buys goods, or transfers goods to Sweden, from another EU country\n- is a non-Swedish building/construction company and purchases building/construction services from another such company, in connection with a property in Sweden\n- sells excise-duty-liable goods\n* Another option is to register in the One Stop Shop (OSS)-system.\nYou must also register your business for VAT if you sell goods or services but are not allowed to use the VAT reverse charge mechanism. This applies, for example, if the company:\n- provides restaurant or catering services\n- provides short-term vehicle rental services or business premises rental services\n- sells tickets for cultural, artistic, sporting, educational, scientific or entertainment events, or similar\nVoluntary VAT registration\nVAT registration is not normally optional. However, in certain circumstances, a non-Swedish business owner may voluntarily register for VAT and thus become liable for VAT on a sale for which a VAT-registered buyer in Sweden would otherwise be liable. This applies mainly to the sale of goods, but can also apply to services related to properties in Sweden.", "chunk_word_count": 354, "chunk_char_count": 2223, "content_char_count": 2013}
{"doc_id": "register_a_non_swedish_business_skatteverket", "title": "Register a non-Swedish business\n | Skatteverket", "url": "https://skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/nonswedishbusinesseswithoperationsinsweden/registerabusiness.4.676f4884175c97df41917fa.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "non_swedish_business", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "7c592e4fc3a034ca08a4d5b36cd3e047390763125c3dfbf379b2030ff10f1c68", "chunk_id": "register_a_non_swedish_business_skatteverket_c018", "chunk_index": 18, "section_heading": "Register a non-Swedish business\n | Skatteverket", "box_range": null, "text": "[…] ntarily register for VAT and thus become liable for VAT on a sale for which a VAT-registered buyer in Sweden would otherwise be liable. This applies mainly to the sale of goods, but can also apply to services related to properties in Sweden.\n\nVAT refunds to non-Swedish companies that are not registered for VAT in Sweden\nIf your company is established in the EU, you should not register it for VAT if you intend to apply for a refund of Swedish VAT via the online portal of the tax agency in your country of establishment.\nYou should not register your company for VAT if it is established in a non-EU country and you intend to apply for a VAT refund for purchases relating to operations outside your country of establishment.\nHere you can find out how to apply for a refund of Swedish VAT.\nIf you have a fixed establishment in Sweden or are permanently resident here, you are considered a Swedish business owner and must therefore follow the Swedish VAT regulations. You must register your business for VAT in Sweden if your annual turnover exceeds SEK 120,000.\nYou must register your business for VAT if it meets any of the following criteria:\n- The company is obliged to charge and pay Swedish VAT on all VAT-liable sales made by the fixed establishment in Sweden.\n- The company purchases goods, or transfers goods to Sweden, from another EU country and is obliged to report VAT but not obliged to pay VAT.\n- VAT refunds (EU companies). The company has no basis for VAT registration other than to register for VAT refunds, but cannot do so via the EU online portal for VAT refunds.\n- VAT refunds (non-EU companies). The company has a fixed establishment in Sweden and cannot apply for a VAT refund via a printed form.\n- The company sells or transfers goods or services from Sweden to another EU country; the transactions are subject to the VAT reverse charge mechanism and the company is obliged to report VAT in Sweden.", "chunk_word_count": 343, "chunk_char_count": 1927, "content_char_count": 1680}
{"doc_id": "register_your_business_for_vat", "title": "Register your business for VAT", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/registeryourbusinessforvat.4.6e1dd38d196873bc1e1376.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_registration", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "9bd0a54721fbe4b9c75acb1dbf743887a71ffa18fb04d4cfda3b7a79c6740c88", "chunk_id": "register_your_business_for_vat_c000", "chunk_index": 0, "section_heading": "Register your business for VAT", "box_range": null, "text": "# Register your business for VAT\n\nWhen you start, run or take over a business, you might need to register it for VAT.\n\n## VAT-liable and VAT-exempt business activities\n\nMost business activities are VAT-liable, but certain types are VAT-exempt – for example, healthcare, social care, banking and insurance. If you carry out VAT-liable business activities, you might need to register your business for VAT.\nVAT rates and VAT exemption\n\n## This is when you need to register your business for VAT\n\nYou must register your business for VAT if both of the following circumstances apply to you:\n- You carry out – or intend to carry out – economic activities involving the sale of VAT-liable goods or services.\n- Your business’s annual turnover for the calendar year in question exceeds SEK 120,000.\nA business that has a maximum annual turnover of SEK 120,000 can generally be exempt from VAT liability.\nIn certain cases, you do not need to register your business for VAT\nA business that has a VAT exemption due to low annual turnover might still need to be registered for VAT if it purchases construction services with reverse-charge liability.\nIf you trade with other countries, you need to register your business for VAT if you:\n- sell services to other EU countries and are required to submit an EC sales list (recapitulative statement)\n- have purchased goods (other than new means of transport or goods subject to excise duty) from other EU countries for more than SEK 90,000 in one year\nYou also need to register your business for VAT if you have purchased services from a taxable person (such as a business) in another country. This rule applies provided that you have VAT liability and the service(s) in question are subject to VAT in Sweden.\nWho must be registered? (Legal guidance, in Swedish) External link.", "chunk_word_count": 308, "chunk_char_count": 1810, "content_char_count": 1810}
{"doc_id": "register_your_business_for_vat", "title": "Register your business for VAT", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/registeryourbusinessforvat.4.6e1dd38d196873bc1e1376.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_registration", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "9bd0a54721fbe4b9c75acb1dbf743887a71ffa18fb04d4cfda3b7a79c6740c88", "chunk_id": "register_your_business_for_vat_c001", "chunk_index": 1, "section_heading": "You must be able to provide proof that you intend to carry out VAT-liable business activities", "box_range": null, "text": "[…] s a business) in another country. This rule applies provided that you have VAT liability and the service(s) in question are subject to VAT in Sweden.\nWho must be registered? (Legal guidance, in Swedish) External link.\n\n### You must be able to provide proof that you intend to carry out VAT-liable business activities\n\nIn order to register your business for VAT, you must be able to provide proof that you intend to carry out economic activities. You must provide objective evidence, which you might need to support by means of contracts, invoices or floorplans of your business premises.\nHere are some examples of objective evidence:\n- You sell goods or services on an ongoing basis.\n- You have purchased assets that you can only use for economic activities.\n- You actively promote your business in an appropriate manner.\n- Your business premises are specially adapted to economic activities.\nHere’s what constitutes an economic activity (Legal guidance, in Swedish) External link.\n\n## You can choose to register your business for VAT even if its annual turnover is SEK 120,000 or less.\n\nIf your business’s annual turnover is SEK 120,000 or less, you can still choose to register it for VAT voluntarily. You will then need to apply to the Swedish Tax Agency. We will send you a decision notice if you meet our VAT registration requirements. Your VAT liability and deduction entitlement might apply retroactively, but the start date cannot be before 1 January the year before you submit your application.\n\n### Example: Applying for VAT registration from an earlier date\n\nIn March 2025, you submit a VAT registration application. You want to register your business from an earlier date. The earliest possible date from which you can be liable for VAT is 1 January 2024.\nWhen you receive a decision notice regarding voluntary VAT registration, it will be a while before you can be granted a VAT exemption again. You must then apply for VAT deregistration. VAT deregistration is only possible from 1 January three calendar years after the year that the Swedish Tax Agency reached a decision regarding VAT registration. This is known as “the delay rule” (“fördröjningsregeln”).", "chunk_word_count": 360, "chunk_char_count": 2176, "content_char_count": 1953}
{"doc_id": "register_your_business_for_vat", "title": "Register your business for VAT", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/registeryourbusinessforvat.4.6e1dd38d196873bc1e1376.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_registration", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "9bd0a54721fbe4b9c75acb1dbf743887a71ffa18fb04d4cfda3b7a79c6740c88", "chunk_id": "register_your_business_for_vat_c002", "chunk_index": 2, "section_heading": "Example: The delay rule", "box_range": null, "text": "[…] eregistration. VAT deregistration is only possible from 1 January three calendar years after the year that the Swedish Tax Agency reached a decision regarding VAT registration. This is known as “the delay rule” (“fördröjningsregeln”).\n\n### Example: The delay rule\n\nYou have started a business and expect your annual turnover to be SEK 95,000. You have chosen to register your business for VAT voluntarily. The Swedish Tax Agency has reached the decision to register the business for VAT from 21 March 2025. This means that the earliest possible date on which your business can be granted a VAT exemption is 1 January 2028.\n\n## You need to choose a VAT reporting period and reporting method\n\nBefore registering your business for VAT, you need to consider which reporting method you are going to use, and how often you are going to report VAT. You can find out more about the different reporting methods and possible reporting periods on our Swedish webpage about starting a business, “För dig som vill starta företag”. On our Swedish webpage “När ska jag deklarera moms?” you can find more information about how often you must report VAT.\nChoose a VAT reporting method (in Swedish)\nDates for declaring and paying VAT (in Swedish)\n\n## Here is how to register your business for VAT\n\nThe easiest way to register your business for VAT is to use our e-service on Verksamt.se.\nIf you use this e-service, you can check that we have received your notification, and track the progress of your case under “My pages” on verksamt.se. Our registration processing times are normally shorter if you use the e-service.\n\n### Use our e-service\n\nYou can log in to “My pages” on verksamt.se.\nIf you are not able to use the e-service, you can fill in and submit a business registration form on paper.\nBusiness registration (SKV 4620, in Swedish)", "chunk_word_count": 310, "chunk_char_count": 1827, "content_char_count": 1587}
{"doc_id": "register_your_business_for_vat", "title": "Register your business for VAT", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/registeryourbusinessforvat.4.6e1dd38d196873bc1e1376.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_registration", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "9bd0a54721fbe4b9c75acb1dbf743887a71ffa18fb04d4cfda3b7a79c6740c88", "chunk_id": "register_your_business_for_vat_c003", "chunk_index": 3, "section_heading": "When we have registered your business, we will send you a registration certificate", "box_range": null, "text": "[…] log in to “My pages” on verksamt.se.\nIf you are not able to use the e-service, you can fill in and submit a business registration form on paper.\nBusiness registration (SKV 4620, in Swedish)\n\n### When we have registered your business, we will send you a registration certificate\n\nWhen the Swedish Tax Agency has registered your business for VAT, we will send you a registration certificate on which your VAT registration number will be stated. If you have a digital mailbox, we will send your registration certificate there. If not, we will send it by post to the business’s address. You can also check your registration certificate by logging in to “My pages” (“Mina sidor”) on skatteverket.se.\nYour registration certificate will include details of your business’s VAT reporting period and registered accounting method.\nRegistration certificates (in Swedish)\n\n## Non-Swedish business owners who must register for VAT\n\nIf you are a non-Swedish business owner, you should register via our e-service “Registration of foreign companies in Sweden (RUFS)”. Alternatively, you can register by filling in and submitting tax application form SKV 4632 for those with limited tax liability in Sweden (“Tax application – limited tax liability in Sweden”).\nNon-Swedish businesses with operations in Sweden\nRegister a non-Swedish business\nTax application – limited tax liability in Sweden (SKV 4632, in Swedish)\n\n## Download forms\n\n- Business registration (SKV 4620, in Swedish)\n- Tax application - limited tax liability in Sweden (SKV 4632, in Swedish)\n\n## Legal guidance\n\n- Who must be registered? (Legal guidance, in Swedish) External link.\n- Here’s what constitutes an economic activity (Legal guidance, in Swedish) External link.", "chunk_word_count": 269, "chunk_char_count": 1724, "content_char_count": 1529}
{"doc_id": "fill_in_the_vat_return", "title": "Fill in the VAT return", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_return", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b7a089d60c868470b0cc2f4ffc3ed22fecba41af63a31af61d1760af567e551a", "chunk_id": "fill_in_the_vat_return_c000", "chunk_index": 0, "section_heading": "Fill in the VAT return", "box_range": "Box 5–8", "text": "# Fill in the VAT return\n\nYou can read here about how to fill in the different blocks and boxes in the VAT return.\n\n## Block A – Sales or self-supply liable to VAT, exclusive of VAT\n\nThe amounts in the boxes 05–08 must apply to the same accounting period as the VAT in boxes 10–12. You should therefore show an advance payment in the period when you receive the payment.\n\n### Box 05 – Sales liable to VAT not included in other boxes below\n\nHere you report sales of goods and services in Sweden excluding VAT that are liable to VAT. Sales to purchasers in other EU countries may also be classified as sales liable to VAT in Sweden if the purchaser in the other EU country\n- is not registered for VAT, for example, a private individual, or\n- is a trader who does not give a valid VAT registration number.\n\n#### Exceptions\n\n- You should not report any turnover when you have used profit margin taxation on sales of goods or travel services. Instead, you should report the tax assessment basis in box 07.\n- Income from rent when you are voluntarily liable to tax for letting commercial premises should be entered in box 08.\n\n### Box 06 – Self-supply liable to VAT\n\nHere you enter the value, excluding VAT, of goods and services for which you are liable to self-supply tax.\n\n#### Goods\n\nYou must pay tax for the self-supply of goods if you, without compensation, take goods from commercial activities to use them privately by\n- giving them away without compensation\n- transferring them to operations that are not liable to VAT.\n\n#### Services\n\nYou must pay tax on the self-supply of services if you without compensation use an asset from the business privately or allow somebody else to use an asset from the business perform a service or have a service performed for yourself, your personnel, or anybody else.\nSpecial rules apply to self-supply tax liability for certain services in the area of real estate.", "chunk_word_count": 341, "chunk_char_count": 1903, "content_char_count": 1903}
{"doc_id": "fill_in_the_vat_return", "title": "Fill in the VAT return", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_return", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b7a089d60c868470b0cc2f4ffc3ed22fecba41af63a31af61d1760af567e551a", "chunk_id": "fill_in_the_vat_return_c001", "chunk_index": 1, "section_heading": "Box 07 – Tax assessment basis for profit margin taxation", "box_range": "Box 7–12", "text": "[…] lse to use an asset from the business perform a service or have a service performed for yourself, your personnel, or anybody else.\nSpecial rules apply to self-supply tax liability for certain services in the area of real estate.\n\n### Box 07 – Tax assessment basis for profit margin taxation\n\nHere you enter the tax assessment basis for those goods and travel services where you have used the rules for profit margin taxation. The tax assessment basis corresponds to the value from which VAT will be calculated. In the case of a negative profit margin, you state the value as SEK 0.\n\n#### Second-hand goods, works of art, collectibles and antiques\n\nThe tax assessment basis for second-hand goods, works of art, collectibles and antiques is the profit margin minus the VAT on the profit margin.\n\n#### Travel services\n\nWhen selling travel services with profit margin taxation, the tax assessment basis is equal to the profit margin of the travel company excluding VAT. The profit margin is the difference between the price of the journey (including VAT) and the costs of the travel company (including VAT) for those goods and services included in the travel service and made directly available to the traveller.\n\n### Box 08 – Rental income – voluntary tax liability\n\nHere you report rental income, excluding VAT, if you are voluntarily subject to VAT for letting commercial premises.\n\n## Block B – Output VAT on sales or self-supply in boxes 05–08\n\nBox 10 – Output VAT 25%\nBox 11 – Output VAT 12%\nBox 12 – Output VAT 6%\nHere you enter for each tax bracket the total output VAT on\n- sales of goods and services turned over in Sweden (including income from rentals voluntarily liable to tax and sales when VAT is calculated on the profit margin)\n- self-supply of goods and services turned over in Sweden\n- advances for goods or services ordered from you by customers in Sweden.\n\n## Block C – Purchases subject to VAT where there is reverse tax liability", "chunk_word_count": 339, "chunk_char_count": 1952, "content_char_count": 1718}
{"doc_id": "fill_in_the_vat_return", "title": "Fill in the VAT return", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_return", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b7a089d60c868470b0cc2f4ffc3ed22fecba41af63a31af61d1760af567e551a", "chunk_id": "fill_in_the_vat_return_c002", "chunk_index": 2, "section_heading": "Box 20 – Purchases of goods from another country within the EU VAT area", "box_range": "Box 20–37", "text": "[…] self-supply of goods and services turned over in Sweden\n- advances for goods or services ordered from you by customers in Sweden.\n\n## Block C – Purchases subject to VAT where there is reverse tax liability\n\n### Box 20 – Purchases of goods from another country within the EU VAT area\n\nHere you report the value of\n- purchases of goods from a vendor in another country within the EU VAT area when you have quoted your VAT registration number in connection with the purchase.\n- transfers (transport across borders) from own activities in another EU country that are to be taxed in Sweden.\nYou have to report VAT yourself on these intercommunity acquisitions. Here foreign traders must also report the value of transfers from activities performed by the trader in another EU country, even in those cases where the transfer is not to be taxed in Sweden. This applies to foreign traders who are registered for VAT in Sweden due to the fact that they make intra-community acquisitions that are exempt from VAT.\n\n### Exceptions\n\nYou should not report the value of purchases that you have made in order to resell the goods directly (as a middleman in triangular trade). They should instead be shown in box 37. Triangular trade means that a vendor sells goods in an EU country to a purchaser (middleman) in another EU country, who immediately delivers the goods to a customer in a third EU country. It is assumed that all three parties are registered for VAT.\n\n### Box 21 – Purchase of services from another EU country under the main rule\n\nHere you show the value of services that you have purchased from a vendor within the EU VAT area under the main rule. The main rule implies that the services are regarded as sold in Sweden and that you as purchaser are liable for tax and have to report the output VAT. The main rule applies to all services liable to VAT with the following exceptions:\n- property services\n- passenger transport\n- cultural, educational, sporting, scientific, entertainment and similar activities\n- restaurant and catering services\n- short-term hire of vehicles.\nInstead, you show purchase of certain property services that are exempted from the main rule in box 24. Compare the connection between boxes 39 and 40.", "chunk_word_count": 386, "chunk_char_count": 2229, "content_char_count": 2018}
{"doc_id": "fill_in_the_vat_return", "title": "Fill in the VAT return", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_return", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b7a089d60c868470b0cc2f4ffc3ed22fecba41af63a31af61d1760af567e551a", "chunk_id": "fill_in_the_vat_return_c003", "chunk_index": 3, "section_heading": "Box 22 – Purchase of services from a country outside the EU", "box_range": "Box 21–24", "text": "[…] t and similar activities\n- restaurant and catering services\n- short-term hire of vehicles.\nInstead, you show purchase of certain property services that are exempted from the main rule in box 24. Compare the connection between boxes 39 and 40.\n\n### Box 22 – Purchase of services from a country outside the EU\n\nHere you enter the value of services that you have purchased from a vendor in a country outside the EU when you, as purchaser, are liable to VAT and must therefore report the output VAT.\n\n### Box 23 – Purchase of goods in Sweden\n\nHere you enter the value of goods that you have purchased in Sweden when you, as purchaser, are liable to VAT and must therefore report the output VAT.\nExamples of goods purchased for which you, as purchaser, must report VAT:\n- Purchase of goods from a foreign trader in Sweden who has chosen not to be liable for VAT on sales to VAT-registered purchasers in Sweden. There are exceptions to this rule for certain goods.\n- Purchase of gold material or semi-finished products with a purity of at least 325 parts per thousand.\n- Purchase of investment gold when the vendor is voluntarily liable to VAT for turnover.\n- Purchase of gas through a distribution system for natural gas, or of electricity, from a foreign trader if you are a taxable dealer or consume the product in Sweden.\n- Purchase of waste and certain scrap metals.\n\n### Box 24 – Other purchases of services\n\nHere you show the value of services other than those you have to show in box 21 or 22 and where you are also liable for tax as purchaser and have to report the output VAT. Examples of purchase of services that you should show here are:\n- Services in the building industry where you as purchaser must report and pay VAT, known as reverse tax liability. Reverse tax liability also applies to a person who sells construction services to a party who in turn sells construction services.\n- Services connected with real property located in Sweden performed by a foreign trader who has not asked to be liable for tax on sales of such services. There are certain exceptions to this rule.\n- Purchase of emissions rights for greenhouse gases.", "chunk_word_count": 383, "chunk_char_count": 2145, "content_char_count": 1897}
{"doc_id": "fill_in_the_vat_return", "title": "Fill in the VAT return", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_return", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b7a089d60c868470b0cc2f4ffc3ed22fecba41af63a31af61d1760af567e551a", "chunk_id": "fill_in_the_vat_return_c004", "chunk_index": 4, "section_heading": "Block D – Output VAT on purchases in boxes 20–24", "box_range": "Box 30–42", "text": "[…] ith real property located in Sweden performed by a foreign trader who has not asked to be liable for tax on sales of such services. There are certain exceptions to this rule.\n- Purchase of emissions rights for greenhouse gases.\n\n## Block D – Output VAT on purchases in boxes 20–24\n\nBox 30 – Output VAT 25%\nBox 31 – Output VAT 12%\nBox 32 – Output VAT 6%\nHere you enter, for each tax bracket, the total output VAT on purchases of\n- goods from another EU country\n- services from another EU country\n- services from vendors in a country outside the EU\n- goods and services in Sweden for which reverse tax liability is to be applied.\n\n## Block E – Sales etc. that are exempt from VAT\n\n### Box 35 – Sales of goods to another EU country\n\nHere you enter the following:\n- The invoiced value of goods that you sell without VAT to a customer in another EU country because the customer has quoted a valid VAT registration number in another EU country than Sweden. You report advance payment for the delivery of such goods on delivery.\n- The acquisition value of goods you have transferred to your own branch or to your own activities in another EU country if the business activities are registered for VAT there. Transfer in this case means transport of goods over a border within the EU without the goods changing owner.\nYou do not enter the value of transferred goods to another EU country when the goods are considered as turned over in that country and are transferred in conjunction with assembly deliveries. You enter assembly deliveries in box 42. Amounts that you enter in box 35 must also be reported in your EC sales list (recapitulative statement).\n\n### EC sales list (recapitulative statement)\n\nAmounts that you enter in box 35 must also be reported in your EC sales list.", "chunk_word_count": 323, "chunk_char_count": 1775, "content_char_count": 1542}
{"doc_id": "fill_in_the_vat_return", "title": "Fill in the VAT return", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_return", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b7a089d60c868470b0cc2f4ffc3ed22fecba41af63a31af61d1760af567e551a", "chunk_id": "fill_in_the_vat_return_c005", "chunk_index": 5, "section_heading": "Box 36 – Sales of goods outside the EU", "box_range": "Box 20–37", "text": "[…] e reported in your EC sales list (recapitulative statement).\n\n### EC sales list (recapitulative statement)\n\nAmounts that you enter in box 35 must also be reported in your EC sales list.\n\n### Box 36 – Sales of goods outside the EU\n\nHere you enter the value of sales of goods outside the EU. Such sales are classified as exports in the VAT Act. The following are considered to be exports:\n- direct export to a place outside the EU\n- cash and carry performed by a foreign trader\n- delivery to an export shop\n- delivery to a ship or aircraft in international traffic\n- sales on board ships and aircraft in international traffic\n- sales of temporarily registered cars and motor cycles\n- delivery of cars and motor cycles outside the EU\n- sales to persons residing outside the EU (tax-free).\nHere you must also enter:\n- The value of goods that you transfer from Sweden to a country outside the EU. If you then sell the goods outside the EU you do not report the sale in the VAT and PAYE return.\n- Advance payments that relate to goods ordered that are going to be exported. You report an advance payment in the period when you receive the amount.\n\n### Box 37 – Purchase of goods by middleman in triangular trade\n\nHere you enter purchases that you have made from a VAT registered vendor in another EU country than Sweden for direct resale. You are called the middleman in triangular trade. Triangular trade means that a vendor sells goods in an EU country to a purchaser (middleman) in another EU country, but the goods are delivered directly to a customer in a third EU country. It is assumed that all three parties are registered for VAT. As a middleman, you do not pay VAT on third-party acquisitions. This is an exception from usual intercommunity acquisitions, which you must enter in box 20.", "chunk_word_count": 325, "chunk_char_count": 1794, "content_char_count": 1603}
{"doc_id": "fill_in_the_vat_return", "title": "Fill in the VAT return", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_return", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b7a089d60c868470b0cc2f4ffc3ed22fecba41af63a31af61d1760af567e551a", "chunk_id": "fill_in_the_vat_return_c006", "chunk_index": 6, "section_heading": "Box 38 – Sale of goods by middleman in triangular trade", "box_range": "Box 38–39", "text": "[…] ree parties are registered for VAT. As a middleman, you do not pay VAT on third-party acquisitions. This is an exception from usual intercommunity acquisitions, which you must enter in box 20.\n\n### Box 38 – Sale of goods by middleman in triangular trade\n\nHere you enter sales to a VAT registered purchaser in another EU country than Sweden of goods that you have purchased as middleman in triangular trade. Triangular trade means that a vendor sells goods in an EU country to a purchaser (middleman) in another EU country, but the goods are delivered directly to a customer in a third EU country. It is assumed that all three parties are registered for VAT. The amount that you enter here must also be entered as the value of triangular trading in your EC sales list (recapitulative statement).\n\n### EC sales list\n\nThe amount that you enter here must also be entered as the value of triangular trading in your EC sales list.\n\n### Box 39 – Sale of services to a trader in another EU country under the main rule\n\nHere you report the value of services you have sold VAT-free to a trader in another EU country under the main rule governing sale to traders. You report the value even if the purchaser is not registered for VAT. The main rule implies that the services are considered sold in the other EC country.\nYou must also report the value of the services sold in an EC sales list, provided that the purchaser has a VAT registration number and that the services are liable to tax in the other EU country. Otherwise you should not show the value in the EC sales list, which in turn means that the information there will differ from that in the VAT and PAYE return.", "chunk_word_count": 303, "chunk_char_count": 1666, "content_char_count": 1468}
{"doc_id": "fill_in_the_vat_return", "title": "Fill in the VAT return", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_return", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b7a089d60c868470b0cc2f4ffc3ed22fecba41af63a31af61d1760af567e551a", "chunk_id": "fill_in_the_vat_return_c007", "chunk_index": 7, "section_heading": "Box 40 – Other sale of services outside Sweden", "box_range": "Box 7–41", "text": "[…] other EU country. Otherwise you should not show the value in the EC sales list, which in turn means that the information there will differ from that in the VAT and PAYE return.\n\n### Box 40 – Other sale of services outside Sweden\n\nHere you report other sale of services that are sold outside Sweden and which you do not have to report in box 39. This applies, for example, to:\n- services that do not follow the main rule and that you sell to a trader in another EU country, compare to box 39\n- services relating to agency, transport or work performed on movable property that you sell to a person who is not a trader in another EU country\n- services that you sell to a purchaser in a country outside the EU\n- travel to other countries, when you are not going to use profit margin taxation. (In cases where profit margin taxation applies, the taxable basis is instead shown In box 07.)\n\n### Box 41 – Sales where the purchaser is liable to VAT in Sweden\n\nHere you enter sales where the purchaser is in Sweden and is liable to VAT for what you sell (known as reverse VAT liability). Examples of such sales include:\n- services in the building industry where the purchaser reports and pays VAT\n- a foreign trader's sales of goods and services to VAT-registered purchasers in Sweden. There are certain exceptions to this rule\n- sales of gold material or semi-finished products with a purity of at least 325 parts per thousand\n- sales of investment gold when you, as vendor, are voluntarily liable to VAT on turnover. Despite your being voluntarily liable to VAT, the purchaser must report and pay VAT\n- sale of emissions rights for greenhouse gases\n- sale of waste and certain scrap metals.", "chunk_word_count": 309, "chunk_char_count": 1687, "content_char_count": 1505}
{"doc_id": "fill_in_the_vat_return", "title": "Fill in the VAT return", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_return", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b7a089d60c868470b0cc2f4ffc3ed22fecba41af63a31af61d1760af567e551a", "chunk_id": "fill_in_the_vat_return_c008", "chunk_index": 8, "section_heading": "Box 42 – Other sales etc.", "box_range": "Box 35–42", "text": "[…] nover. Despite your being voluntarily liable to VAT, the purchaser must report and pay VAT\n- sale of emissions rights for greenhouse gases\n- sale of waste and certain scrap metals.\n\n### Box 42 – Other sales etc.\n\nHere you enter sales etc. which are exempted from VAT and which you do not have to enter in any other box. You also enter here insurance benefits and any allowances received which are not compensation for goods or services sold.\nExamples of supplies that you show here:\n- assembly deliveries (see exceptions to box 35)\n- VAT-exempt letting of property\n- fixed assets, for example cars, when you have not had the right to deduct on purchase\n- medicine on prescription\n- new vehicles that you have sold to a purchaser in another EU country when that purchaser has not quoted a valid VAT registration number\n- aviation fuels\n- ships for professional shipping and fishing\n- certain club publications and magazines\n- investment gold when you are not voluntarily liable to VAT for turnover\n- gas through the natural gas distribution system, or of electricity, to a foreign taxable dealer or to a consumer of the product outside Sweden\n- VAT exempt gambling.\nExamples of allowances:\n- certain EU grants\n- trade subsidies.\nIn certain cases, you must submit an EC sales list (recapitulative statement), even if the service is not taxable when traded in Sweden. This applies to services covered by the principal rule if the purchaser is a foreign taxable person who is established in an EU country where the services are subject to tax.\n\n## Block H – Value added tax in conjunction with imports", "chunk_word_count": 279, "chunk_char_count": 1601, "content_char_count": 1415}
{"doc_id": "fill_in_the_vat_return", "title": "Fill in the VAT return", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_return", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "b7a089d60c868470b0cc2f4ffc3ed22fecba41af63a31af61d1760af567e551a", "chunk_id": "fill_in_the_vat_return_c009", "chunk_index": 9, "section_heading": "Box 50 – Taxable value in conjunction with an import", "box_range": "Box 48–62", "text": "[…] urchaser is a foreign taxable person who is established in an EU country where the services are subject to tax.\n\n## Block H – Value added tax in conjunction with imports\n\n### Box 50 – Taxable value in conjunction with an import\n\nHere you report the taxable value for the value added tax that you must pay in conjunction with an import. If any value added tax is not to be paid in conjunction with the import, for example if the imported goods are exempt from tax liability, the box must not be filled in. The taxable value is computed on the total value of:\n- the customs value in SEK (the value of the goods for customs purposes/monetary customs value) which has been established by the Swedish Customs Service or in certain cases by another customs authority in the EU\n- customs and other governmental taxes or fees (apart from the value added tax which you are to compute)\n- collateral costs such as commissions, packaging, transport and insurance costs up to the known destination to which the goods are to be transported.\nThe term \"known destination\" means the first destination in Sweden or the last place in Sweden or in another EU country which is specified in the international shipping document. If information on a destination in Sweden is entirely lacking in the shipping document, the place in Sweden where the first trans-shipment is made is to be regarded as the known destination.\nAll collateral costs which relate to the imported goods and which arise after the goods have arrived at the point of entry but before and up to the goods arriving at the last place which is specified in the shipping document.\n\n## Block I: Output VAT on purchases in box 50\n\n### Box 60 – Output VAT 25% Box 61 – Output VAT 12% Box 62 – Output VAT 6%\n\nHere you report for each of the tax rates, respectively, the amount of the value added tax payable on the taxable value of the import.\n\n## Block F – Input VAT\n\n### Box 48 – Input VAT to deduct\n\nHere you enter the total deductible input VAT (VAT that you have paid on purchases). This total includes\n- VAT on the acquisition of goods and services that has taken place in Sweden\n- VAT that has been added to a Customs account\n- VAT on services that you have purchased from countries outside the EU\n- VAT on goods and services that you have purchased from other EU countries.\nNote that you must never deduct foreign VAT. This VAT may in certain cases be refunded by a foreign tax agency. You may, on the other hand, have the right to deduct VAT on purchases in Sweden even though you report the output VAT in another country.\n\n## Block G – VAT to pay or be refunded\n\n### Box 49 – VAT to pay or to refunded\n\nHere you enter the VAT that you will pay or have refunded for the period, meaning the total of the amounts in boxes 10, 11, 12, 30, 31, 32, 60, 61 and 62 minus the amount in box 48.\nIf you do not have any VAT to enter for the period, enter 0 here.\n\n## Other\n\n- Omvänd skattskyldighet inom byggsektorn (in Swedish)", "chunk_word_count": 555, "chunk_char_count": 2968, "content_char_count": 2791}
{"doc_id": "reporting_vat", "title": "Reporting VAT", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/reportingvat.4.7da1d2e118be03f8e4f76de.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_reporting", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "90962dbbb69ab44fde97550c38b654dc6122927ce61a881f22ffdf0f5386c3d1", "chunk_id": "reporting_vat_c000", "chunk_index": 0, "section_heading": "Reporting VAT", "box_range": null, "text": "# Reporting VAT\n\nBusinesses that are registered for VAT must always file a VAT return – even if they have no VAT to report. Any VAT due must be paid by the VAT return filing deadline at the latest.\n\n## Here’s how to file your VAT return\n\nYou can file your VAT return:\n- directly using your accounting software (if the system provider offers this service)\n- using our e-service “File a VAT return” (“Lämna momsdeklaration”)\n- by submitting it on a paper form\n\n### File a VAT return using your accounting software\n\nThe easiest way to file a VAT return is to submit it directly using your accounting software, provided that it supports filing through an API. As a VAT-registered business or representative, you can prepare the details required for your VAT return and transfer them directly to the Swedish Tax Agency from your own accounting software. You will then receive a link to the Swedish Tax Agency’s e-service “File a VAT return” (“Lämna momsdeklaration”) requesting an e-signature. An authorised business representative can then sign the VAT return.\nAsk your software provider if you’re unsure about support for filing through an API. If necessary, they can contact the Swedish Tax Agency to enable a connection.\n\n### File a VAT return using our e-service\n\nOur e-service “File a VAT return” (“Lämna momsdeklaration”) allows you to upload an XML file or enter the required details manually.\nThe XML file must be created and formatted in a specific way. Further information is available on our webpage “File a VAT return using our file transfer e-service”\nFile a VAT return using our file transfer e-service (in Swedish)\n\n### File a VAT return on paper\n\nThe Swedish Tax Agency no longer sends out VAT returns on paper automatically. If you need a paper VAT return for a specific reporting period, you can request it through our e-service “Beställ blanketter” (“Request forms”). You don't need eID to do this. Remember to request the form well in advance of the VAT return filing deadline.\nRequest a VAT return form (in Swedish) External link.", "chunk_word_count": 347, "chunk_char_count": 2047, "content_char_count": 2047}
{"doc_id": "reporting_vat", "title": "Reporting VAT", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/reportingvat.4.7da1d2e118be03f8e4f76de.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_reporting", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "90962dbbb69ab44fde97550c38b654dc6122927ce61a881f22ffdf0f5386c3d1", "chunk_id": "reporting_vat_c001", "chunk_index": 1, "section_heading": "Get reminders to file your VAT returns", "box_range": null, "text": "[…] you can request it through our e-service “Beställ blanketter” (“Request forms”). You don't need eID to do this. Remember to request the form well in advance of the VAT return filing deadline.\nRequest a VAT return form (in Swedish) External link.\n\n## Get reminders to file your VAT returns\n\nIf you like, you can register to receive a reminder from us when it's time to file your VAT return. You will then receive an email from us if you haven’t filed your VAT return three days before the deadline.\nReminder notifications can help you to meet your filing deadlines and avoid unnecessary late submission penalties. You can also register for reminders as a VAT return representative, or if you represent a simple partnership.\n\n### Here’s how to register to receive reminder notifications by email\n\n- Log in to our website, skatteverket.se.\n- Select “Inställningar” (“Settings”).\n- Click the tab “Kontaktuppgifter” (“Contact details”) and enter an email address for reminder notifications.\n- Click “Skicka kod för verifiering” (“Send verification code”).\n- A code will be sent to your email address. Enter the code (six digits). When your email address has been verified, you will have access to the reminders tab.\n- Select “Påminnelser om momsdeklarationer” (“VAT return reminders”).\n- Select the businesses for which you want to receive reminder notifications by clicking the relevant box under “Välj” (“Select”).\n- Save.\n- If you have stopped running a VAT-liable business\nIf you no longer carry out any VAT-liable activities, you must deregister your business for VAT. Please remember that you must continue to file VAT returns until the deregistration datedetermined by the Swedish Tax Agency.\n- Deregister your business for VAT\n\n## If you are liable to pay VAT\n\nThe VAT must be paid into the Swedish Tax Agency’s account by the payment due date at the latest. The VAT payment due date is the same as the VAT return filing deadline.\n- Paying VAT or receiving a refund (in Swedish)", "chunk_word_count": 330, "chunk_char_count": 1985, "content_char_count": 1734}
{"doc_id": "reporting_vat", "title": "Reporting VAT", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/reportingvat.4.7da1d2e118be03f8e4f76de.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_reporting", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "90962dbbb69ab44fde97550c38b654dc6122927ce61a881f22ffdf0f5386c3d1", "chunk_id": "reporting_vat_c002", "chunk_index": 2, "section_heading": "Making a payment from a foreign bank account", "box_range": null, "text": "[…] ust be paid into the Swedish Tax Agency’s account by the payment due date at the latest. The VAT payment due date is the same as the VAT return filing deadline.\n- Paying VAT or receiving a refund (in Swedish)\n\n## Making a payment from a foreign bank account\n\nIf you make a payment from a foreign bank account, please use the Swedish Tax Agency’s international payment details. You need to state both our IBAN and BIC when making your payment. It’s also important to fill in your identification number accurately so that the money can be credited to your tax account.\nPaying into the tax account\n\n## Frequently asked questions about VAT returns\n\n### When do I have to file my VAT return?\n\nThat depends on your business’s registered VAT reporting period. Your business may be registered to report VAT on a monthly basis, every calendar quarter, or once a year. The easiest way to check is to log in to “My pages” (“Mina sidor”) on our website. The VAT reporting period will be shown here, among the details registered about the business.\n\n### Can I change my VAT reporting period?\n\nYou can change your VAT reporting period by using the Swedish Tax Agency’s e-service for F-tax, VAT, employer and SNI code registration on Verksamt.se.\n- If you are not able to use the e-service, you can fill in and submit a “Notification of changes” form (SKV 4639).\nNotifications of changes (form SKV 4639, in Swedish)\nIf you change your mind, you can only change back to your previous reporting period after 24 months.\n\n### How do I file my VAT return?\n\nThe easiest way is to file your VAT return digitally. You can do this through your accounting software, if it supports filing through an API, or using our e-service “Lämna momsdeklaration” (“File a VAT return”).\nIf you file your VAT return on paper, you must send it to the address printed to the left of your address on the form.\n\n### What happens if I don’t file my VAT return on time?\n\nIf you file your VAT return after the deadline, you will normally have to pay a late submission penalty of SEK 625. The Swedish Tax Agency will first send you a draft decision notice about the late submission penalty. You will have the opportunity to comment on the proposed penalty before we reach a decision. We will then decide whether or not you must pay a penalty.", "chunk_word_count": 413, "chunk_char_count": 2299, "content_char_count": 2085}
{"doc_id": "reporting_vat", "title": "Reporting VAT", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/reportingvat.4.7da1d2e118be03f8e4f76de.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "vat_reporting", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "90962dbbb69ab44fde97550c38b654dc6122927ce61a881f22ffdf0f5386c3d1", "chunk_id": "reporting_vat_c003", "chunk_index": 3, "section_heading": "How do I correct a VAT return that I've already filed?", "box_range": "Box 49", "text": "[…] Swedish Tax Agency will first send you a draft decision notice about the late submission penalty. You will have the opportunity to comment on the proposed penalty before we reach a decision. We will then decide whether or not you must pay a penalty.\n\n### How do I correct a VAT return that I've already filed?\n\nIf you discover that you need to change something in a VAT return that you've already filed, you must file a new return, having entered all of the correct details. You can view all VAT returns filed previously by logging in to our e-service “Lämna momsdeklaration” (“File a VAT return”). Alternatively, you can access them through your accounting software if it supports filing through an API.\n- Correct a VAT return (in Swedish)\nIf you need a new paper VAT return form, you can request one via our e-service “Beställ blanketter” (“Request forms”). You don’t need eID to request a paper form.\n- Request a VAT return form (in Swedish) External link.\n\n### What do I do if I have no VAT to report?\n\nYou must file a VAT return even if you have no VAT to report. You report the VAT amount as SEK 0. You can find guidance about this in our e-service “Lämna momsdeklaration” (“File a VAT return”). If you file a VAT return using your accounting software, you enter a zero (0) in the box for the total VAT amount.\nIf you report VAT by filling in a paper form, enter a zero (0) in box 49.\n\n### Do I need to submit invoices with my VAT return?\n\nNo, you don’t need to submit invoices with your VAT return. However, the Swedish Tax Agency may ask you to submit copies of invoices to check your VAT reporting after you’ve filed your return. An invoice is an important document which proves that your business is entitled to a VAT refund, for example.\nDelta på våra webbseminarier\nVill du veta mer? Säkra din plats på våra kostnadsfria webbseminarier. Få information, vägledning och chansen att ställa dina frågor direkt i vår chatt.\n- Boka din plats här External link.", "chunk_word_count": 357, "chunk_char_count": 1970, "content_char_count": 1715}
{"doc_id": "declaring_taxes_for_individuals", "title": "Declaring taxes – for individuals", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals.4.7be5268414bea064694c5df.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "individual_income_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "84134a5c34a23d33f85e75b17dc91a13a4df8a11383aa6200f4a54773c7a6dbd", "chunk_id": "declaring_taxes_for_individuals_c000", "chunk_index": 0, "section_heading": "Declaring taxes – for individuals", "box_range": null, "text": "# Declaring taxes – for individuals\n\nOn this page, you can find out who has to declare taxes, how to do so, and when tax returns have to be filed. You can also read about how to get a tax refund or pay any outstanding tax due. May 4 is the last day to file your income tax return if you have not been granted an extension.\nYour tax return must reach the Swedish Tax Agency no later than 2 May 2025.\n\n## File a tax return via our e-service\n\nIf you only need to approve your tax return, you can simply log in to our e-service using your Swedish eID. Alternatively, if you have received some codes from us, you can use those instead. You will find your codes in the information and specification we sent with your tax return. If you need to change or add any details to your tax return, you must log in using your Swedish eID.\n\n### How to use the e-service\n\n- How to use our e-service filing Income Tax Return 1 via e-service (in English)\n\n## Frequently asked questions about income tax returns\n\n## Why haven’t I received my money?\n\nIf you are expecting a tax refund in April but have not yet received your money, it might be because you have not registered a bank account.\nAlternatively, you might not meet all of the eligibility criteria for receiving a tax refund in April.\nFurther information is available in Swedish here:\n- Tax refunds in April", "chunk_word_count": 254, "chunk_char_count": 1346, "content_char_count": 1346}
{"doc_id": "declaring_taxes_for_individuals", "title": "Declaring taxes – for individuals", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals.4.7be5268414bea064694c5df.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "individual_income_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "84134a5c34a23d33f85e75b17dc91a13a4df8a11383aa6200f4a54773c7a6dbd", "chunk_id": "declaring_taxes_for_individuals_c001", "chunk_index": 1, "section_heading": "Who needs to file a tax return?", "box_range": null, "text": "[…] you might not meet all of the eligibility criteria for receiving a tax refund in April.\nFurther information is available in Swedish here:\n- Tax refunds in April\n\n### Who needs to file a tax return?\n\nIf you have received a paper tax return form, you have to file it. In some cases, you have to file a tax return even if you haven’t been sent one in the post. In 2026, you have to declare income you received in 2025.\nYou will most likely have to file a tax return if you fulfil any of the following criteria:\n- You are living in Sweden permanently.\n- You have recently moved to Sweden and plan to live here for more than one year.\n- You have lived in Sweden previously.\n- You have been employed by a company based in Sweden.\n- You have been employed to carry out work in Sweden for a foreign company with a permanent establishment in Sweden.\n- You have been employed to carry out work in Sweden for more than six months on behalf of a foreign company with no fixed establishment in Sweden.\nFind out more about who has to file a tax return here:\n- Do I need to file a tax return?\n\n### What do I need to declare?\n\nIf you live in Sweden, you must pay tax here on all of your income.\nMost of your income will have been reported to the Swedish Tax Agency – for example, by your employer, your bank, or the Swedish Social Insurance Agency (Försäkringskassan). These details will therefore already have been entered in the income tax return form that we send you.\nIn some cases, you will need to enter some additional information – for example, if you are a business owner, or if you sold a residential property or shares during 2025.\nIf you receive foreign income, the general rule is that you must declare all of it in your Swedish tax return. Certain income might be tax exempt in Sweden due to Swedish regulations or the provisions of a tax convention. Even if you do not have to pay tax on income in Sweden, you still need to declare it in your income tax return.\nFrom 1 January 2023, certain digital platform providers must submit details of rentals or sales to the Swedish Tax Agency. If you have sales or rental income, the same rules as before apply to declaring and paying tax.\n- Online sales and rentals (in Swedish)\nTo see a list of the different sections included in the form Income Tax Return 1, 2026 (Inkomstdeklaration 1, 2026) in English, please click here:\n- Income tax return 1, 2026", "chunk_word_count": 451, "chunk_char_count": 2398, "content_char_count": 2232}
{"doc_id": "declaring_taxes_for_individuals", "title": "Declaring taxes – for individuals", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals.4.7be5268414bea064694c5df.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "individual_income_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "84134a5c34a23d33f85e75b17dc91a13a4df8a11383aa6200f4a54773c7a6dbd", "chunk_id": "declaring_taxes_for_individuals_c002", "chunk_index": 2, "section_heading": "Can I file my tax return digitally?", "box_range": null, "text": "[…] e rules as before apply to declaring and paying tax.\n- Online sales and rentals (in Swedish)\nTo see a list of the different sections included in the form Income Tax Return 1, 2026 (Inkomstdeklaration 1, 2026) in English, please click here:\n- Income tax return 1, 2026\n\n### Can I file my tax return digitally?\n\nYou can file your tax return digitally provided that you fulfil one of the following criteria:\n- You have a Swedish e-identification, such as Bank-id.\n- You received codes with your tax return and you wish to approve and file your return without making any changes\nFor instructions on how to file a tax return digitally, please click here:\n- How to file your tax return\n\n### When will I receive my tax refund?\n\nOnce you have filed your tax return, we review all the details in it and calculate the tax you are due to pay. When we have completed this process, we will notify you of the final tax due. If you have registered a bank account with us, any tax refund you are due will be paid out automatically.\nThe payment of your tax refund is determined by when and how you filed your tax return. For more information, please click here:\n- Receiving a tax refund\n\n### I haven’t received an income tax return form. What should I do?\n\nIf you have not received an income tax return form on paper by 15 April 2026 at the latest, but should have received one, please do one of the following:\n- Order a paper income tax return form here (this e-service is only available in Swedish).\n- Email the Swedish Tax Agency\n\n#### Call the Swedish Tax Agency\n\n0771-567 567\n+46 8 564 851 60\nTo find out more about the circumstances in which you need to file a tax return, click here:\n\n## File your tax return by 2 May at the latest\n\nYour income tax return for the 2024 income year must be received by the Swedish Tax Agency by 2 May 2025 at the latest.\nYou can submit your tax return digitally by using Swedish e-identification, such as bank-id, or by using the codes listed in the annexe Specifications: Income tax return 1 (in Swedish Specifikation till Inkomstdeklaration 1).\nAlternatively, you can submit your tax return using the paper form.", "chunk_word_count": 393, "chunk_char_count": 2140, "content_char_count": 1867}
{"doc_id": "declaring_taxes_for_individuals", "title": "Declaring taxes – for individuals", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals.4.7be5268414bea064694c5df.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "individual_income_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "84134a5c34a23d33f85e75b17dc91a13a4df8a11383aa6200f4a54773c7a6dbd", "chunk_id": "declaring_taxes_for_individuals_c003", "chunk_index": 3, "section_heading": "Do you need more time?", "box_range": null, "text": "[…] ation, such as bank-id, or by using the codes listed in the annexe Specifications: Income tax return 1 (in Swedish Specifikation till Inkomstdeklaration 1).\nAlternatively, you can submit your tax return using the paper form.\n\n### Do you need more time?\n\nIf you will not be able to file your income tax return on time, you must apply for an extension by 2 May 2025. If you are granted an extension, the Swedish Tax Agency must receive your income tax return by 2 June at the latest.\nYou can apply for an extension via My pages (Mina sidor) using your Swedish e-identification.\nAlternatively, you can call us:\n\n### Call within Sweden:\n\n### Call from abroad:\n\n- Mina sidor (In Swedish)\n- If you are unable to file your tax return on time\n\n## Dates relating to your tax return for 2024\n\n### Here are the most important dates to be aware of regarding your tax return\n\n### 25 februari 2021\n\nSista dagen att skaffa en digital brevlåda om du vill ha deklarationen tidigare och digitalt.\n- Skaffa digital brevlåda\n\n### 12 February 2026\n\nAn extra payment must have been paid to your tax account if you expect to pay residual tax of over SEK 30,000 and wish to avoid interest charges.\n\n### 2–6 March 2026\n\nIf you set up a digital mailbox by 1 March 2026, your tax return will be sent there between 2 and 6 March. You will receive a pdf that looks exactly like a normal tax return form. If you have Swedish e-identification, you can log in to our website skatteverket.se and view your tax return.\n\n### 17 March 2026\n\nTax returns can be filed from this date. You can file your tax return online, regardless of whether you receive it in digital form or on paper.\n\n### 16 March–15 April 2026\n\nIf you don’t have a digital mailbox, a paper tax return form will be sent to your home address during this period. If you have Swedish eID, you can log in to our Income Tax Return 1 (Inkomstdeklaration 1) e-service from March 17 – even if you have not yet received your printed tax return form.\n\n### 31 March 2026\n\nThe last day for approving tax returns digitally, without making any changes or additions, in order to receive your final tax statement in April. You can approve your tax return via our e-service, or by text message or phone call.", "chunk_word_count": 407, "chunk_char_count": 2227, "content_char_count": 1997}
{"doc_id": "declaring_taxes_for_individuals", "title": "Declaring taxes – for individuals", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals.4.7be5268414bea064694c5df.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "individual_income_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "84134a5c34a23d33f85e75b17dc91a13a4df8a11383aa6200f4a54773c7a6dbd", "chunk_id": "declaring_taxes_for_individuals_c004", "chunk_index": 4, "section_heading": "6–10 April 2026", "box_range": null, "text": "[…] ch 2026\n\nThe last day for approving tax returns digitally, without making any changes or additions, in order to receive your final tax statement in April. You can approve your tax return via our e-service, or by text message or phone call.\n\n### 6–10 April 2026\n\nThe Swedish Tax Agency sends you a final tax statement if you have approved your tax return digitally by 31 March, without making any changes or additions. This applies even if you have tax to pay. If you have not registered for a digital mailbox, you will receive your final tax statement by post one to three weeks later.\n\n### 7–10 April 2026\n\nThe Swedish Tax Agency pays out any tax refund due to those who approve their tax returns by 31 March without making any changes or additions to them.\n\n### 4 May 2026\n\nThe last date to file your tax return is 4 May – unless you have been granted an extension.\nAn extra payment must be credited to your tax account by this date if you expect to be due to pay a maximum of SEK 30,000 in residual tax and wish to avoid interest charges.\n\n### 1 June 2026\n\nThe last date to file your tax return if you have been granted an extension.\n\n### 8–12 June 2026\n\nThe Swedish Tax Agency sends you a final tax statement if you filed your tax return by 4 May. If you have not registered for a digital mailbox, you will receive your final tax statement by post one to three weeks later.\n\n### 9–12 June 2026\n\nThe Swedish Tax Agency pays out any tax refund you are due, if you have filed your tax return by 4 May and we have approved it.\n\n### 13 July 2026\n\nIf you received your final tax statement in April and have residual tax to pay, the tax should have been paid into your Swedish Tax Agency tax account by today at the latest. You must pay your residual tax about 90 days after the Swedish Tax Agency reaches a decision regarding your final tax. Details of your payment due date are included in your final tax statement.\n\n### 7–8 August 2022\n\nIf you have any additional tax to pay, notification of the final tax due is sent to your digital mailbox. If you don’t have a digital mailbox, you will receive notification by post by August 20 at the latest.", "chunk_word_count": 406, "chunk_char_count": 2149, "content_char_count": 1904}
{"doc_id": "declaring_taxes_for_individuals", "title": "Declaring taxes – for individuals", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals.4.7be5268414bea064694c5df.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "individual_income_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "84134a5c34a23d33f85e75b17dc91a13a4df8a11383aa6200f4a54773c7a6dbd", "chunk_id": "declaring_taxes_for_individuals_c005", "chunk_index": 5, "section_heading": "3–7 August 2026", "box_range": null, "text": "[…] ## 7–8 August 2022\n\nIf you have any additional tax to pay, notification of the final tax due is sent to your digital mailbox. If you don’t have a digital mailbox, you will receive notification by post by August 20 at the latest.\n\n### 3–7 August 2026\n\nThe Swedish Tax Agency sends you a final tax statement if you filed your tax return by 4 May and did not receive a final tax statement in April or June. If you have not registered for a digital mailbox, you will receive your final tax statement by post one to three weeks later.\n\n### 4–7 August 2026\n\nThe Swedish Tax Agency pays out any tax refund you are due if you did not receive a final tax statement in April or June (for example if you were granted an extension to the tax return filing deadline).\n\n### 14 September 2026\n\nIf you received your final tax statement in June and have residual tax to pay, the tax should have been paid into your Swedish Tax Agency tax account by today at the latest. You must pay your residual tax about 90 days after the Swedish Tax Agency reaches a decision regarding your final tax. Details of your payment due date are included in your final tax statement.\n\n### 12 November 2026\n\nIf you received your final tax statement in August and have residual tax to pay, the tax should have been paid into your Swedish Tax Agency tax account by today at the latest. You must pay your residual tax about 90 days after the Swedish Tax Agency reaches a decision regarding your final tax. Details of your payment due date are included in your final tax statement.\n\n### 7–11 December 2026\n\nThe Swedish Tax Agency sends you a final tax statement if you have not yet received a final tax statement, or you are not registered for tax in Sweden. If you have not registered for a digital mailbox, you will receive your final tax statement by post one to three weeks later. If you have residual tax to pay, you must pay it into your tax account by 12 March 2027 at the latest.\n\n### 8–11 December 2026\n\nThe Swedish Tax Agency pays out any tax refund you are due if you have not yet received a final tax statement, or if you are not registered for tax in Sweden.\n\n## Receiving a tax refund\n\nHere you can find out how to register your bank account, and when you will receive your tax refund.\n\n## Paying residual tax\n\nHere you can find out about how and when to pay any outstanding tax you owe.\n- Paying residual tax", "chunk_word_count": 449, "chunk_char_count": 2385, "content_char_count": 2149}
{"doc_id": "do_i_need_to_file_a_tax_return", "title": "Do I need to file a tax return?", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/declaringtaxesforindividuals/doineedtofileataxreturn.4.7be5268414bea064694c5f1.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "individual_income_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "a9c62d05895ca5ac9f1c7ce4798ad69a7f74564ab213236ad6974136163e3f99", "chunk_id": "do_i_need_to_file_a_tax_return_c000", "chunk_index": 0, "section_heading": "Do I need to file a tax return?", "box_range": null, "text": "# Do I need to file a tax return?\nPlease find information below on the situations in which you will need to file a personal income tax return (Inkomstdeklaration 1) with the Swedish Tax Agency.\n## Use our e-service\nYou shall submit the tax return form, Inkomstdeklaration 1, if you:\n- have been resident in Sweden for the whole of 2025 and have had gainful earnings (e.g., salary, pension or income from active business activities) of SEK 24,873 or more.\n- have been resident in Sweden for part of the year and had an income of SEK 100 or more which was subject to tax or charges.\n- had capital income of SEK 200 or more and tax has not been deducted on the entire amount. Capital income includes interest, dividends, capital profits, imputed income from housing deferrals and certain forms of rental income.\n- from a close company or a partnership owned by a close company have received;\n- dividends from, or profit from, the sale of shares which shall be registered as income under \"Tjänst\" (Service), or\n- other compensation or benefits which shall be registered as income under \"Tjänst\" (Service).\n- have had income from passive business activities of a total of SEK 100 or more.\n- owned a property (for example house, recreational property, plot of land) or part of a property on 1 January 2025.\n- have been ordered to submit an income tax return.\nThese rules also apply to the estate of persons who died in 2025.\n## Estate of a person who died prior to 2025\nThe estate of a person who died prior to 2025 shall submit the tax return form, Inkomstdeklaration 1, if the estate\n- has had such capital income where tax deductions have not been made\n- has had income from service or business for a total of SEK 100 or more\n- owned property on 1 January 2025.\nAn estate which shall not report property and has not had other income than capital income where tax deductions have already been made, e.g., interest income and share dividends, does not need to declare its income.", "chunk_word_count": 356, "chunk_char_count": 1974, "content_char_count": 1974}
{"doc_id": "approval_for_f_tax", "title": "Approval for F-tax", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/approvalforftax.4.676f4884175c97df4192308.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "f_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "cfc2156ac411f98f1298a1c3c3e26e00c10ed1b0effd5b920308ff9812a4a70b", "chunk_id": "approval_for_f_tax_c000", "chunk_index": 0, "section_heading": "Approval for F-tax", "box_range": null, "text": "# Approval for F-tax\n\nAs a rule, entrepreneurs who run business as sole traders are approved for F‑tax. An approval for F-tax is based on the fact that the sole trader himself or herself is responsible for paying taxes and social contributions on compensation for any work carried out. On this page, you can read about how to apply for F‑tax and what it means to be approved.\nIf you are a sole trader and also receive income from employment, you need to be registered for both F-tax and A-tax. This is known as FA-tax status.\n\n## Use our e-services\n\nView and print your population registration certificate (an extract from the population register) on “My pages” (Mina sidor/Registerutdrag)\n\n## How to apply for F-tax or FA-tax approval:\n\n- Visit Verksamt.se. Verksamt.se External link.\n- Log in to “My pages” (“Mina sidor”) with your Swedish e-identification.\n- Click on “Registrera företag eller förening” (“Register a company or association”).\n- Select Skatteverket’s e-service and follow the instructions.\n- Submit your application.\nIf you have no Swedish e-identification, you can use a paper form instead:\n- Company registration (“Företagsregistrering”, SKV 4620), in Swedish\n\n### A non-Swedish business that want to be approved for F-tax\n\nYou can apply to be approved for F-tax if you have business operations in Sweden.\n- Register a non-Swedish business", "chunk_word_count": 221, "chunk_char_count": 1360, "content_char_count": 1360}
{"doc_id": "approval_for_f_tax", "title": "Approval for F-tax", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/approvalforftax.4.676f4884175c97df4192308.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "f_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "cfc2156ac411f98f1298a1c3c3e26e00c10ed1b0effd5b920308ff9812a4a70b", "chunk_id": "approval_for_f_tax_c001", "chunk_index": 1, "section_heading": "Approval for F-tax", "box_range": null, "text": "[…] sh business that want to be approved for F-tax\n\nYou can apply to be approved for F-tax if you have business operations in Sweden.\n- Register a non-Swedish business\n\n## Approval for F-tax\n\nApproved for F-tax means that you are responsible for paying preliminary tax and self-employed contributions on your income from any work you carry out. If you are approved for F-tax, your clients should not deduct tax from your earnings or pay employer contributions on them.\nIf a contractor is not approved for F-tax, anybody who pays them a fee for work must normally first deduct tax from the fee. This applies regardless of whether the contractor is a sole trader or runs a limited company. If the recipient is a natural person, the payer must also pay employer contributions.\nTo avoid a client having to pay your taxes and employer contributions, you must be approved for F-tax by the time your fee is paid. If you are granted approval after your fee is paid, F-tax will not apply to this particular assignment; in other words, your client will then have to deduct tax and pay employer contributions as if you were an employee.\nYou should not deduct tax or pay employer contributions on income from goods you have sold. So if your business activity solely involves the sale of goods, F-tax approval will not affect the way you declare and pay tax.", "chunk_word_count": 236, "chunk_char_count": 1345, "content_char_count": 1176}
{"doc_id": "approval_for_f_tax", "title": "Approval for F-tax", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/approvalforftax.4.676f4884175c97df4192308.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "f_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "cfc2156ac411f98f1298a1c3c3e26e00c10ed1b0effd5b920308ff9812a4a70b", "chunk_id": "approval_for_f_tax_c002", "chunk_index": 2, "section_heading": "FA-tax – when you run a business as well as receiving income from employment", "box_range": null, "text": "[…] m goods you have sold. So if your business activity solely involves the sale of goods, F-tax approval will not affect the way you declare and pay tax.\n\n## FA-tax – when you run a business as well as receiving income from employment\n\nIf you run a business and also receive income from employment, you need to be registered for both F-tax and A-tax. This is known as FA-tax status.\nF-tax approval alone is not sufficient because it does not apply to employment. Instead, you can apply for F-tax approval while retaining your A-tax registration. This means that you will be approved for F-tax subject to conditions, which is known as FA-tax status. If you are approved for FA-tax, your employer must pay the Swedish Tax Agency preliminary tax and employer contributions on your salary. However, you are responsible for paying preliminary tax and self-employed contributions on income from the work you carry out within your own business. The first step is to submit a preliminary income tax return to the Swedish Tax Agency. We will then notify you of how much preliminary tax you should pay, and when each payment should be made. If you have FA-tax status, invoices you issue for work within your own business must state that your business is approved for F-tax.\nYou can apply for FA-tax when you register with the Swedish Tax Agency as a sole trader. If you need to switch from F-tax to FA-tax or vice versa, you can also do so by logging into “My pages” (“Mina sidor”) on verksamt.se. If you cannot use the e-service, you can apply to switch by completing the form “Ändringsanmälan” (SKV 4639, in Swedish). Remember that you may also need to file a new preliminary income tax return if you switch between F-tax and FA-tax. This is because your deducted preliminary tax should be based on your total income – including income from both your own business and from employment – in order to avoid paying too much or too little preliminary tax. The easiest way to file a preliminary income tax return is via our e-service, “Preliminär inkomstdeklaration”.\nLegal entities such as limited companies and partnerships cannot be granted FA-tax status.\nIf you don’t have Swedish e-identification, you can fill in a form instead.", "chunk_word_count": 382, "chunk_char_count": 2221, "content_char_count": 2065}
{"doc_id": "approval_for_f_tax", "title": "Approval for F-tax", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/approvalforftax.4.676f4884175c97df4192308.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "f_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "cfc2156ac411f98f1298a1c3c3e26e00c10ed1b0effd5b920308ff9812a4a70b", "chunk_id": "approval_for_f_tax_c003", "chunk_index": 3, "section_heading": "How to show that you have been granted F-tax approval", "box_range": null, "text": "[…] iminary income tax return is via our e-service, “Preliminär inkomstdeklaration”.\nLegal entities such as limited companies and partnerships cannot be granted FA-tax status.\nIf you don’t have Swedish e-identification, you can fill in a form instead.\n\n- Preliminary income tax return 1 (SKV 4314) (in Swedish)\n\n## How to show that you have been granted F-tax approval\n\n- State that you are approved F-tax (“Godkänd för F-skatt”) on quotes and contracts.\n- Write “Godkänd för F-skatt” on every invoice.\n- Present the population registration certificate (extract from the population register) you received when you were granted F-tax approval.\nYou will receive a population registration certificate (an extract from the population register) when you are registered for F-tax, VAT or as an employer by the Swedish Tax Agency. You can always log in to “My pages” (Mina sidor) to view and print out your population registration certificate.\nIf you have been granted FA-tax status, you must state this in writing (in your quotes and invoices, for example) for every assignment. If you fail to do so, A-tax applies, which means that your client is obliged to deduct tax from your fee and pay employer contributions. F-tax does not apply to work you do as an employee. Employers are obliged to notify the Swedish Tax Agency in writing if an employee refers to an F-tax approval in connection with an evident employment relationship.\nIf your F-tax approval is withdrawn, remember to remove any statements relating to F-tax approval from your invoices and quotes.", "chunk_word_count": 252, "chunk_char_count": 1554, "content_char_count": 1301}
{"doc_id": "approval_for_f_tax", "title": "Approval for F-tax", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/approvalforftax.4.676f4884175c97df4192308.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "f_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "cfc2156ac411f98f1298a1c3c3e26e00c10ed1b0effd5b920308ff9812a4a70b", "chunk_id": "approval_for_f_tax_c004", "chunk_index": 4, "section_heading": "Requirements for F-tax certification", "box_range": null, "text": "[…] nt employment relationship.\nIf your F-tax approval is withdrawn, remember to remove any statements relating to F-tax approval from your invoices and quotes.\n\n## Requirements for F-tax certification\n\nYou are eligible for F-tax approval if you conduct business activities, or have plans to do so. If you plan to become a sole trader and wish to be approved for F-tax, your business must fulfil certain criteria. The business must:\n- be independent\n- be intended for profit-making purposes\n- be long term.\nOperations run by a legal entity, such as a limited company or partnership, are normally always taxed as businesses activities. According to the circumstances of each individual case, the Swedish Tax Agency will determine whether the party applying for F-tax may be considered to be conducting business activities, or to be intent on doing so. Having a few clients – or in some cases just one – may be sufficient to satisfy the requirements for F-tax approval.\nSomeone who starts a business with their former employer as their first client maybe considered an independent trader in some circumstances. In other cases, however, such an assignment will be regarded as employment. Find out more (in Swedish) about economic activities in the section Vad är näringsverksamhet? (What is a business activity?).\nVad är näringsverksamhet? (in Swedish)\nIn addition to the requirement that you must run – or intend to run – a sole trader business, you must not:\n- have failed to report taxes and contributions to more than an insignificant extent\n- have failed to pay taxes and contributions\n- be disqualified from engaging in business activities\n- remain bankrupt\n- have misused F-tax approval granted previously\n- have any outstanding unpaid repayment claim for ROT (repairs, conversion and extension) or RUT (cleaning, maintenance and laundry) work\n- have any outstanding unpaid repayment claim for installation of sustainable technologies", "chunk_word_count": 311, "chunk_char_count": 1938, "content_char_count": 1776}
{"doc_id": "approval_for_f_tax", "title": "Approval for F-tax", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/approvalforftax.4.676f4884175c97df4192308.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "f_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "cfc2156ac411f98f1298a1c3c3e26e00c10ed1b0effd5b920308ff9812a4a70b", "chunk_id": "approval_for_f_tax_c005", "chunk_index": 5, "section_heading": "Special requirements if you have lived in Sweden for less than two years", "box_range": null, "text": "[…] tanding unpaid repayment claim for ROT (repairs, conversion and extension) or RUT (cleaning, maintenance and laundry) work\n- have any outstanding unpaid repayment claim for installation of sustainable technologies\n\nThe regulations on failure to report and pay taxes and contributions apply both to you and to any close company for which you have been a director or on which you have had significant influence. You are a director if you have significant influence on the business due to your own shareholding (or that of a family member) and position in the company. You have significant influence if you have more than 50% of the company’s total voting power due to your ownership of shares or other equity, or participation. Further information about the requirements for F-tax or FA-tax approval is available in our legal guidance section.\nA-tax, F-tax, FA-tax and SA-tax (Legal guidance, in Swedish) External link.\n\n### Special requirements if you have lived in Sweden for less than two years\n\nIf you have lived in Sweden for less than two years, you need to submit documentation to us showing that you do not have any unpaid taxes in the countries in which you have lived during the past two years.\nIf you have applied to the Swedish Tax Agency for F-tax approval, we will contact you and ask you to complement your application by providing this documentation. Make sure you request this complementary documentation when you apply for F-tax so that you can send it to us as soon as we contact you. This will help us to process your application quickly and respond to your application.\nYou can request this documentation from the relevant government agency in the country in question – for example, its tax agency or equivalent authority. When you apply for F-tax, the documentation you submit must have been issued within the past three months.\nIf your application relates to a legal entity such as a limited company, all directors and individuals with significant influence who have lived in Sweden for less than two years must submit this documentation.", "chunk_word_count": 345, "chunk_char_count": 2063, "content_char_count": 1844}
{"doc_id": "approval_for_f_tax", "title": "Approval for F-tax", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/approvalforftax.4.676f4884175c97df4192308.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "f_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "cfc2156ac411f98f1298a1c3c3e26e00c10ed1b0effd5b920308ff9812a4a70b", "chunk_id": "approval_for_f_tax_c006", "chunk_index": 6, "section_heading": "How to check for F-tax approval", "box_range": null, "text": "[…] ee months.\nIf your application relates to a legal entity such as a limited company, all directors and individuals with significant influence who have lived in Sweden for less than two years must submit this documentation.\n\n## How to check for F-tax approval\n\nYou can use our e-service to check whether a company you are thinking about hiring is approved for F-tax:\n- Go to the e-service for information about companies: Hämta företagsinformation\n- Fill in the company registration number (“organisationsnummer”). For a sole trader, this is the same as their personal identity number (“personnummer”)\n- Fill in the email address to which you would like the information sent\n- Click “Skicka” (Send).\nYou do not require Swedish e-identification to use this service.\n\n## How to pay F-tax for your company\n\nIf you have been approved for F-tax, you must pay preliminary tax on a monthly basis. This applies whether you are a sole trader or run a limited company or partnership. Self-employed contributions for sole traders are included in the deducted preliminary tax.\nWhen you register your company and apply for F-tax or FA-tax approval, you also have to file a preliminary income tax return including details of the profit you expect the company to make. The Swedish Tax Agency will use the information you provide to calculate how much preliminary tax you are due to pay. You will then receive written notification of our decision, with details of the amount of preliminary tax and when you need to make each payment.\nWhen you need to submit information that is relevant to your deducted preliminary tax, or if you need to change the amount you pay, the simplest thing to do is to submit a new preliminary income tax return through our “Preliminär inkomstdeklaration” (“Preliminary income tax return”) e-service.", "chunk_word_count": 301, "chunk_char_count": 1814, "content_char_count": 1587}
{"doc_id": "approval_for_f_tax", "title": "Approval for F-tax", "url": "https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/registeringabusiness/approvalforftax.4.676f4884175c97df4192308.html", "source": "Skatteverket", "authority": "skatteverket", "jurisdiction": "SE", "language": "en", "topic": "f_tax", "source_family": "guidance", "source_type": "official_guidance", "legal_weight": 70, "content_hash": "cfc2156ac411f98f1298a1c3c3e26e00c10ed1b0effd5b920308ff9812a4a70b", "chunk_id": "approval_for_f_tax_c007", "chunk_index": 7, "section_heading": "Self-employed contributions", "box_range": null, "text": "[…] change the amount you pay, the simplest thing to do is to submit a new preliminary income tax return through our “Preliminär inkomstdeklaration” (“Preliminary income tax return”) e-service.\n\n## Self-employed contributions\n\nBesides paying employees a salary, employers also pay employer contributions for all staff to cover their pension payments and health insurance. If you are a partner in a limited company, you are considered a company employee when you pay yourself a salary. If you are a sole trader with F-tax certification, you have no employer to make social security contributions on your behalf. You have to pay these yourself in the form of self-employed contributions, calculated on the basis of your profits. These self-employed contributions are included in your debited preliminary tax. If your business operations are passive (property management, for example), you normally pay special payroll tax instead. This special payroll tax amounts to somewhat less than self-employed contributions.\nSelf-employed contributions and special payroll tax are deductible during the current tax year. When you state your expected profit, either on registering your company or on completing a preliminary income tax return, you should therefore make a flat-rate deduction for self-employed contributions or special payroll tax. The amount you should deduct depends on factors such as your age and whether or not you receive sickness or activity compensation.\n\n## Protect your F-tax approval\n\nIf you have been approved for F-tax, you are certified to manage your own taxes, and your clients can hire you to carry out work without any risk of becoming responsible for your taxes and expenses.\nIf you don’t declare or pay your taxes, your F-tax approval may be withdrawn. This can make it difficult for you to get new assignments. Many companies only hire contractors approved for F‑tax. Creditors may also check for F-tax approval in connection with loan applications, since this shows whether or not you have handled your tax payments properly. If your F-tax approval is withdrawn, you might need to file a new preliminary income tax return. If your F-tax approval has been withdrawn and you accept an assignment from a client, you have to be treated as an employee. This means that the client must deduct tax from your fee and pay employer contributions. If you have a limited company, your client must deduct tax from the money you charge them.\n\n## Download forms\n\n- Registering a business (“Företagsregistrering”, SKV 4620), in Swedish", "chunk_word_count": 403, "chunk_char_count": 2544, "content_char_count": 2347}