Tax return Sweden
Non-Swedish companies who operate a business in Sweden might need to file tax returns in Sweden.
Tax return Sweden – things you should know!
If a non-Swedish company has permanent establishment in Sweden, the company needs to file Swedish tax returns.
In some cases companies that do not have permanent establishment may also need to file tax returns, read more about this here.
Normally a non-Swedish company with operations in Sweden should register with the Swedish Tax Agency, even if the company does not have permanent establishment in Sweden.
We are focusing on the filing of tax return of non-Swedish companies that have permanent establishment in Sweden and are registered at the Swedish Tax Agency. Contact us to book a meeting!


Tax return Sweden
Non-Swedish companies with permanent establishment in Sweden must file Swedish tax returns and may also be liable to report value added tax (VAT), employer’s contributions, and/or income tax. If so, the company need to be registered at the Swedish Tax Agency and should apply for Swedish F-tax.
Value-added tax (VAT) is mervärdesskatt or moms in Swedish. The usual VATE rate is 25 % for goods and services, but there are also rates of 12% or 6 %.
If the company is an employer, it must declare payments and deducted preliminary tax for each payee in a monthly PAYE tax return. In each return, the employer must provide information about the employees and the business.
The corporate tax is 20.6 percent in Sweden and companies need to pay preliminary tax during the income year and submit an income tax return every year.
F-tax approval
If you start a business in Sweden and file for a preliminary income tax return you should also apply for F-tax approval.
F-tax is the tax paid by a legal entity or an entrepreneur who is a natural person. The F-tax system means that no tax withholding shall be done on payments to a business that is approved for F-tax. It is a good idea to clearly display your F-tax approval as it signals that you are a serious business owner who pays taxes.
In order to get a F-tax approval the Swedish Tax Agency must be convinced that you are in fact conducting business activity. Your business needs to be independent, permanent, and conducted for profit.
Note that your F-tax approval can be withdrawn if you fail to declare or pay your taxes.


Preliminary tax
Companies that are liable to pay Swedish corporate income tax need to pay preliminary tax during the income year.
The system of preliminary tax prevents having to pay tax for a whole income year at once.
To calculate how much preliminary tax the company have to pay, the company need to file a preliminary tax return to the Swedish Tax Agency. The Swedish Tax Agency then calculates how much tax to be paid during the income year.
It is possible to submit a new preliminary tax return to the Swedish Tax Agency in order for the agency to adjust the debited preliminary tax during the income year (the tax year).
Final tax
Income taxes are collected during the year that the income is earned, also known as the income year.
The year following the income year, the company submits an income tax return stating the result of the income year (also known as the tax year). The Swedish Tax Agency then calculates the final tax based on the submitted income tax return.
To decide if the company will receive a refund or need to pay more tax the final tax is compared to the preliminary tax payments made during the income year (the tax year).


Introduction offer to smaller business owners
Do you consider starting a business in Sweden? Or consider moving your business to Sweden? Then you might benefit from our advice.
We can help you with tax administration regarding a new business in Sweden or if you are moving existing business to Sweden.
To smaller business owners moving into Sweden, we offer a one-hour introduction on typical tax matters such as permanent establishment and residency issues at the price of 1 650 SEK + VAT.
Contact us and we will get back to you.
Our tax accounting services
Depending on what kind of business you have and how it is organized the way you register for tax purposes differ.
Examples of our tax accounting services:
- Income tax returns
- VAT
- Business acquisitions
- Tax advisory
- Introduction meeting International taxation
Our full range of services to both larger and smaller companies are known for its high quality and cost effectiveness. Phone calls and e-mails are always answered promptly. It is our believe that accessibility, personal service, and a value for money offer, is market leading.


Tax return Sweden with Revideco
We are an independent partner-led firm, happy to be considered in the same grouping as the “big” firms as we are frequently asked to quote alongside of them.
Our strong team of accountants and consultants deliver personal service with the aim to find the most efficient solution for each and one of our clients, something we have done since 1994.
Being a part of a worldwide network, MGI Worldwide, enables us to provide tax services abroad. Advice on international tax is therefore provided in collaboration with our global network.