Planning to carry out work in Sweden? Skattepunkten helps companies and self-employed individuals apply for Swedish F-tax approval and understand the obligations connected with their Swedish activities.
Without F-tax approval, your customers may have to deduct preliminary tax from payments for work in Sweden. We help you prepare the application, organise the supporting documents and deal with questions from the Swedish Tax Agency, with support in English throughout the assignment.
A clear start to your Swedish assignment
Need help applying for F-tax?
Start with our client registration and describe your business, the work you plan to carry out in Sweden and when it is due to begin. Let us know if a customer has requested an F-tax certificate or already deducted tax. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
From application to practical follow-up
How we can help with your F-tax application
We bring the application, your business activities and the related Swedish tax questions together.
Application and documents
We help you present your business and planned work clearly, and identify the supporting information needed for your application.
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- Review of your business activities and planned assignments in Sweden
- Preparation of the F-tax application and relevant attachments
- Company registration details and authorised signatories
- Guidance on foreign tax certificates and ownership information
- Replies to requests for additional information
- … and more
Customers and tax deductions
We review questions about payments for work in Sweden, including situations where a customer is waiting for your F-tax approval.
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- What an F-tax certificate means for your Swedish customers
- Preliminary tax deductions before approval
- Review of tax already deducted from payments
- Whether a separate decision on tax deductions may be relevant
- Communication with the Swedish Tax Agency within our assignment
- … and more
Related registrations and reporting
F-tax is one part of doing business in Sweden. Our tax consultants and accountants can also help you identify and manage related obligations.
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- Assessment of VAT and employer registration needs
- Questions about a permanent establishment in Sweden
- Accounting, payroll and tax returns where required
- Changes to business activities or registration details
- Coordination with your adviser in another country
- … and more
A structured application process
How we work
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Understand your business
Tell us where your business is established, what work you will carry out in Sweden and the planned dates. We agree on the assistance you need.
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Gather the supporting information
We identify the relevant company details, contracts, tax certificates and other documents, and help you organise the application.
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Apply and follow up
Within the agreed assignment and with the necessary authorisation, we help submit the application and respond to the Swedish Tax Agency's questions.
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Review the decision and next steps
We explain the decision and can help you plan any ongoing accounting, tax payments and reporting connected with your Swedish activities.
Common questions about Swedish F-tax
Frequently asked questions
What is F-tax approval?
F-tax approval shows that a business takes responsibility for its own preliminary tax and any applicable social security contributions. It matters when customers pay for work, because it normally means they do not have to deduct preliminary tax from those payments.
Can a foreign company apply for Swedish F-tax?
Yes. A non-Swedish business carrying out, or planning to carry out, business activities in Sweden can apply. We can help both companies and self-employed individuals prepare their applications.
Must my company have a permanent establishment in Sweden?
No. F-tax approval can be relevant even without a permanent establishment. Whether the business is liable for Swedish income tax is a separate assessment; approval does not settle that question.
What happens if my business does not have F-tax approval?
A customer may have to deduct preliminary tax from payment for work in Sweden. For a non-Swedish legal entity, the deduction is generally 30% unless the Swedish Tax Agency has decided otherwise. The applicable treatment depends on the circumstances.
Can you help if tax has already been deducted?
Yes. We can review the deduction, your Swedish tax position and the relevant tax account information. Any credit or refund depends on your circumstances and the Swedish Tax Agency's assessment; it is not automatic simply because you later obtain F-tax approval.
Which documents will I need?
The documents depend on your business and ownership. They can include registration and identity documents, details of the Swedish activities and recent certificates showing no unpaid foreign taxes or contributions. We help identify what is needed in your case.
How long does an application take?
Processing times vary. A complete application can reduce the need for additional questions, but the Swedish Tax Agency decides the case. Contact us early and tell us about your intended start date.
Does F-tax approval also cover VAT and employer registration?
No. These are separate matters. We can review which registrations your business needs and help with VAT, employer registration and the reporting that follows.
Can you handle the application in English?
Yes. We work with international clients in English and help with the Swedish application and correspondence within the agreed assignment and authorisation.
Can you also help after approval?
Yes. Our accountants and tax consultants can help with ongoing bookkeeping, payroll, VAT and PAYE returns, income tax returns and changes to your Swedish registrations, depending on your needs.
Want help with your F-tax application?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.
Swedish expertise with international reach
Support across borders
Skattepunkten is a member of ETL GLOBAL. When your Swedish assignment involves questions in another country, we can coordinate with your existing adviser or relevant local expertise through the network.
This brings the Swedish registration and tax questions together with the international context of your business.
Official guidance in English
Relevant links
The Swedish Tax Agency explains the registration process and the rules on deductions from payments for work.
This page provides general information, not an assessment of your particular business. F-tax approval, tax deductions, registration requirements and reporting must be considered in light of your activities and circumstances.