Frequently asked questions
See frequently asked questions about starting and running a business.
Setting up
You can use the service Help choosing a company name (Hjälp att välja företagsnamn). There you can check whether the name is taken or can be confused with another registered name.
At Almi's website there are some useful templates for your profit and cash flow budget, sales budget, capital requirement etc. Be aware that the templates are in Swedish.
Go to templates at Almi's website (in Swedish)
If you have student funding from CSN, you must check how income from the company affects your grant and loan. CSN has an income limit that states how much you can earn during a semester.
No, you cannot start a business and at the same time receive compensation from the unemployment insurance fund. On the other hand, you may be able to receive a start-up grant corresponding to your unemployment insurance under certain conditions if you are or are at risk of becoming unemployed and want to start a business.
About start-up-grants at the Swedish Public Employment Service (in Swedish)
If you have been with your employer for the last six consecutive months or at least 12 months during the last two years, you are entitled to leave of absence to start a company, provided your absence does not inconvenience the employer. The period of leave may not exceed six months.
The Marketing Act, 2008:486 (Marknadsföringslagen) contains general provisions which state that marketing shall be consistent with generally accepted marketing practices and not be improperly conducted.
Read the Marketing Act 2008:486 in the Swedish Code of Statues (in Swedish)
Yes – you can run a sole proprietorship and also have a hobby activity, but only if the Swedish Tax Agency assesses that the hobby activity is genuinely a hobby and not a business.
A hobby activity must:
- be carried out in your spare time
- lack a profit motive
- not be your main source of income
- not be performed on behalf of someone else
You can use the share capital to purchase assets which remain in the company. If more than half of the registered share capital is exhausted, special rules apply. You then risk being personally liable and having to liquidate the company. In order to protect the limited company's lenders, equity (assets minus liabilities) should equal or exceed the share capital.
Yes. You state the various activities when you fill in the application for F tax. The various businesses' surpluses and deficits can normally be set off against each other during taxation.
Yes. All businesses are obliged to maintain accounting records. This applies regardless of the type of company and scope of the business.
No, normally you only need to apply for F-tax with the Swedish Tax Agency, and be approved, to register as a sole trader.
If you'd like to protect the name of your company you need to register with the Swedish Companies Registration Office.
As a sole trader you need to apply to the Swedish Tax Agency (Skatteverket) for F-tax. Use the service here at verksamt.se. In the service it is also possible to apply for VAT an as an employer.
The economic association must be registered with the Swedish Companies Registration Office and have received a company registration number. You register it in The Swedish Tax Agency's online service (in Swedish) here at verksamt.se.
Keep in mind that you must have the statutes of the association from the general meeting ready before starting your registration. These documents will namely be uploaded as pdf files in the online service.
When the association is registered and has received a company registration number, you apply for approval of F-tax, VAT and as an employer in the online service.
If you cannot use the online service, there is a paper form available.
The form "Företagsregistrering (SKV 4620) at the Swedish Tax Agency (in Swedish)
You need to apply to the Swedish Tax Agency (Skatteverket) for F-tax. Use the service here at verksamt.se. In the service it is also possible to apply for VAT an as an employer.
Each partner must also fill out their own copy of the preliminary tax return with the information that applies to them. As a partner, you normally apply for special A-tax.
Each partner in a partnership fills in, among other things, the percentage of profit they believe they will receive in the first year. Based on this information, the Swedish Tax Agency determines how much preliminary tax must be paid each month. VAT is not included in the preliminary tax charged but is reported in a VAT return.
Tax and contributions for partnerships and limited partnerships
Once the limited company has been registered with the Swedish Companies Registration Office, you can apply for approval for F-tax, VAT registration and employer registration in the service.
If the limited company is to be registered for VAT, you will receive help to calculate the limited company's taxable base. If you are unable to use the services here at verksamt.s, you can use paper forms. On the Start a limited company page, you will find information on how you can register your limited company via form.
You can use the service Help choosing a company name. There you can see if the name you have in mind is already used by another company. You can also get help with coming up with a good name and how to describe your business in the right way.
The foreign company appoints a managing director to run the business in Sweden. The managing director represents the branch and must register it with the Swedish Companies Registration Office (Bolagsverket) prior to the commencement of business operations.
Set up a branch at the Swedish Companies Registration Office
You need to register a limited company with the Swedish Companies Registration Office. You do this by using the service Register a limited company here at verksamt.se. If you are unable to use the service, you can use a form.
When the company is registered and has received a company registration number, you must apply for approval for F-tax, VAT registration and employer registration. You do this in the Swedish Tax Agency's service.
You need to register a limited partnership with the Swedish Companies Registration Office. You do this by using the service Register a limited partnership here at verksamt.se. If you are unable to use the service, you can use a form.
When the company is registered and has received a corporate registration number, you must apply for approval for F-tax, VAT registration and employer registration. You do this in the Swedish Tax Agency's service.
A tenant-owner association must be registered with the Swedish Companies Registration Office. You can to that in the service here at verksamt.se. If you're not able to use that, there is a paper form available.
You need to register a trading partnership with the Swedish Companies Registration Office. You do this by using the service Register a trading partnership here at verksamt.se. If you are unable to use the service, you can use a form.
When the company is registered and has received a corporate registration number, you must apply for approval for F-tax, VAT registration and employer registration. You do this in the Swedish Tax Agency's service.
You register an economic association with the Swedish Companies Registration Office. You can to that in the service here at verksamt.se. If you're not able to use the service, there is a form available.
When the association is registered and has received its registration number, you can apply for F-tax, VAT and as a employer in a service with the Swedish Tax Agency. That service is also available here at verksamt.se.
A community association is formed at a meeting where the members enact statutes and appoint a board. The meeting shall, if one of the members demands so, be held by the land surveying authority or by someone that the authority has appointed.
The processing times at the Swedish Tax Agency (Skatteverket) are about 2 to 6 weeks.
Find information about the current processing times at the Swedish Companies Registration Office (Bolagsverket) on their website.
An economic association and a tenant-owner association must have at least three members - natural persons (private individuals) or legal entities (companies or other organisations).
A limited company must have at least one owner. This can be an individual (natural person) or a company (legal entity).
If you operate as a sole trader, there is always one (1) physical owner.
A limited partnership must always have at least two owners - natural persons (private individuals) or legal entities (companies and/or other organisations). There must always be at least one person with full liability for the business (general partner) and at least one person liable for his own input (limited partner).
A trading partnership must always have at least two owners - natural persons (private individuals) or legal entities (companies or other organisations).
The Swedish Companies Registration Office charges a registration fee that varies depending on the type of business you register.
All cases that you submit to the Swedish Tax Agency are free of charge.
You must be 18 years of age to start an association. If you are under 18, you can be a member of an economic association and a tenant-owner association, but not be a board member.
As a rule, you must be 18 years of age to start a business, but there are some exceptions depending on the type of company.
If you want to change from a sole proprietorship to a limited company, you need to:
register a limited company
terminate your sole proprietorship
transfer all or part of your business to the limited company.
It is therefore possible to start with a sole proprietorship and later start a limited company and continue the business there. Keep in mind that there are tax regulations and it can take time to terminate a sole proprietorship. Therefore, it may be a good idea to seek help from an accountant or lawyer who knows the area.
Yes, it is possible. However, your business may not compete with your employer's business activities. It is therefore a good idea to inform your employer that you have your own business. If you are public employee you must always inform your employer if you are about to start at business.
There are no restrictions on how much you can earn from a hobby activity. The difference between hobby activity and business activity is that hobby activity is not operating for gain. It is something you do in your leisure time and is not your main livelihood.
A hobby activity is normally taxed as earned income under the category employment income in the tax return. In principle, all income is taxable and all expenses are deductible. If you pursue business activity for gain, you must apply for F-tax and declare the profit under business income.
Yes, a minimum share capital of SEK 25,000 is required to start a limited company. The share capital doesn't have to consist of cash. You may also contribute property-in-kind, for example inventory that is of use for the business.
There is no capital investment requirement for a general partner. For a limited partner, there is a minimum capital investment of SEK 1.
No.
In a tenant-owner association you pay a fixed deposit to the association only when the apartment is granted for the very first time. As an owner you have no right to get your deposit back from the association when no longer a member. Instead you get the economic value of the tenant-owned apartment back through a regular sale.
No, there is no capital investment requirement for a trading partnership.
Yes. For an economic association there is a minimum capital investment of SEK 1 or investment in the form of work.
If there are two or more of you who are going to start a business, you can choose between:
- Trading company
- Limited partnership
- Limited company
If there are three or more of you who are going to start a business, you can also choose to start an association.
Pretty much all statistics on companies, entrepreneurship, the labor market and national accounts use SNI codes. The industry codes are also used as a basis for research and for political decisions. Based on the SNI code, companies can also receive information about regulatory changes that affect them. It can also affect other things like which expenses you may deduct, your opportunities to apply for grants, and the company's credit rating.
The Swedish Companies Registration Office charges a registration fee to register an association. All cases that you report to the Swedish Tax Agency are free of charge.
As owner of a trading partnership, you receive sickness benefit from the Social Insurance Agency (Försäkringskassan). Sickness benefit generating income is calculated on each partner's net income.
You may also reduce your personal contribution by choosing to have 1, 14, 30, 60 or 90 waiting days. If you do not make an active choice, you will be given seven waiting days and pay a full personal contribution.
A branch is a foreign company's local office in Sweden with its own administration and corporate identity number. A branch is part of a foreign-based company and is not a legal entity.
Owners of a trading partnership have unlimited personal liability. They are also liable to each other (joint and several liability). Consequently, there is a risk that you will have to use your own private funds to pay the company's liabilities if the company or a partner is unable to pay.
Either you register the name with the Swedish Companies Registration Office when you start up the company, or you do it later. Regardless of when you choose to register the company name, you can use our online service (in Swedish) here at verksamt.se. If you have already registered the business with the Swedish Tax Agency the registration of the company name will be considered an application for a new business, as it is not in the register of the Swedish Companies Registration Office.
In the Find advice and financing service, you can find different types of support for those who run a business or are considering starting one. The service is only available in Swedish.
Agreements
A certificate of registration is a document that shows your company is registered with the Swedish Companies Registration Office (Bolagsverket). It can, for example, be used as proof when applying for loans from banks, authorities, or when entering into agreements. You can get your certificate of registration on My Pages here at verksamt.se.
Taxes and contributions
If you run the company with a husband, wife or partner you can share the profit with him or her. The Swedish Tax Agency can give you more information about how to go about this.
Salary and own withdrawals at the Swedish Tax Agency (in Swedish)
Deductions for costs which arose before the company was established are only allowed for sole traders.
As a sole trader, you may make deductions for your costs in the year of the business start-up and the year before. The costs must be associated with the business. It is up to you to prove that the costs are associated with the business.
If during the course of the year you discover your operating profit will be higher or lower than initially stated in your notification of tax and contributions liability, you should submit a change notification to the Swedish Tax Agency. Otherwise, you may be liable for tax arrears or may pay too much tax during the year. If you have overpaid, this will be paid back when your preliminary tax is reconciled against your final tax. You can submit a change notification on a preliminary tax return.
Preliminary tax at the Swedish Tax Agency
The economic association must be registered with the Swedish Companies Registration Office and have received a company registration number. You register it in The Swedish Tax Agency's online service (in Swedish) here at verksamt.se.
Keep in mind that you must have the statutes of the association from the general meeting ready before starting your registration. These documents will namely be uploaded as pdf files in the online service.
When the association is registered and has received a company registration number, you apply for approval of F-tax, VAT and as an employer in the online service.
If you cannot use the online service, there is a paper form available.
The form "Företagsregistrering (SKV 4620) at the Swedish Tax Agency (in Swedish)
Once the limited company has been registered with the Swedish Companies Registration Office, you can apply for approval for F-tax, VAT registration and employer registration in the service.
If the limited company is to be registered for VAT, you will receive help to calculate the limited company's taxable base. If you are unable to use the services here at verksamt.s, you can use paper forms. On the Start a limited company page, you will find information on how you can register your limited company via form.
To calculate the operational profit there are a number of circumstances to consider. Among other things the calculation differs depending on type of entity. You can get a roughly preliminary result by deducting expense from income.
For sole traders and partners in trading partnerships:
- Calculate your operating profit by deducting expense from income.
- Deduct a standard allowance of 25 percent of the profit.
- The remaining 75 percent is your profit and this counts as taxable income in your business. Partners in a trading or limited partnership are taxed on their own share of the business.
Bear in mind that tax allocation reserves and other closing provisions can affect the taxable income.
The reporting and payment of taxes and contributions is determined by the legal form of business you have chosen and the size of your company's turnover.
The Swedish Tax Agency will send you special remittance slips for your tax payments. Preliminary tax is paid in equal monthly payments during the income year, normally on the 12th of the month. The size of the payments does not vary according to the results for a particular month.
Employer contributions and employees' tax deductions, and in some cases VAT too, are reported monthly on special tax returns. The form is sent to the company about one month before the deadline for its return.
The VAT must be paid and available in the tax account no later than the date the VAT return is due at the Swedish Tax Agency.
You can submit your VAT return:
- via your accounting system if your software provider offers this service.
- through the Swedish Tax Agency’s online service Submit VAT return.
- by paper return.
If you own a trading partnership or a limited partnership or are a sole trader you pay social security contributions and municipality tax on the surplus of the business. You pay state tax on income above a certain amount.
Taxation of trading partnership and limited partnerships
Limited companies and economic associations pay corporation tax on their profit. The owners and members respectively are taxed on the salary and any dividend they decide to take out.
The Swedish Companies Registration Office charges a registration fee that varies depending on the type of business you register.
All cases that you submit to the Swedish Tax Agency are free of charge.
If you are having trouble estimating your profit, you can enter SEK 0 on the form. It is not the Swedish Tax Agency that requires you to make a profit; this is the purpose of your own business activity. At the end of the financial year, you will be taxed on the profit generated by your business.
Yes, the tax deduction will be lower, but only if you are 67 years old (born in 1958) or 68 years old (born in 1959 or 1960) at the beginning of the year. If you continue to work and wait to draw your pension, you can also earn new pension rights, which will give you a higher future pension.
The deductions you can make once your business is started, are to be found in the Skatteverket's Deduction Dictionary for companies.
Skatteverket's Deduction Dictionary for companies (in Swedish)
In Sweden, anyone can start a company in principle, although special rules apply in the case of minors. If you are bound by an injunction against trading (pursuant to the prohibition of trading act), are in a state of bankruptcy or have a custodian, as defined in the Children and Parents Code, you are not allowed to start a company.
Before the Swedish Tax Agency will issue you with an approval for F-tax, it must be satisfied that you are conducting business activity. If you have been approved for F-tax or FA-tax, you pay your own taxes and contributions to the Tax Agency.
To be approved for F-tax, you must meet the following three criteria. Your business must be:
- independent
- permanent
- conducted for profit.
- F-tax is the tax paid by an entrepreneur who is a natural person or legal entity.
- A-tax is paid by a natural person or legal entity who has taxable earned income.
- FA-tax means that you yourself are responsible for paying tax when someone hires your company and your employer deducts tax from your salary before it is paid out to you.
Value added tax (VAT) is a tax we pay on virtually all consumption of goods and services. As a business owner, you make this payment to the state. VAT does not count as income or expense in a company, and does not affect its results. In Sweden, VAT is referred to as "moms".
As a business owner, you pay VAT on what you sell, and include a VAT charge in the cost. You pay the difference between the VAT you charge on your sales (output VAT) and the VAT you pay on your purchases (input VAT). The general rate of VAT is 25 percent, although certain goods and services have a lower rate.
The filing deadline depends on your registration. You can be registered to file a VAT return once a year, every quarter or every month.
The easiest way to find out which applies to you is to log in to the “Lämna momsdeklaration” (“File VAT return”) e-service at the Swedish Tax Agency.
Filing a VAT return
If the business is not sufficiently independent, the Swedish Tax Agency may decide that the business activity is actually employment. Activity which is not conducted for gain is classified as hobby activity. Business of a more sporadic nature, such as the sale of a picture, does not count as business activity, and is taxed as income from capital.
The F-tax certificate may be revoked if you do not conduct business activity or fail to report or pay your taxes and contributions or submit an income tax return.
Employees and recruitment
All employees are entitled to 25 days' holiday per year. Anyone who begins employment after August 31 is entitled to five unpaid vacation days during the current vacation year.
If the employee gives notice of termination, the period of notice is always one month in accordance with the Swedish Employment Protection Act, unless a longer period of notice has been agreed.
If the employer gives notice of termination, the following periods of notice apply:
- 0 - 2 years employment: 1-month period of notice
- 2 - 4 years employment: 2-month period of notice
- 4 - 6 years employment: 3-month period of notice
- 6 - 8 years employment: 4-month period of notice
- 8 - 10 years employment: 5-month period of notice
- 10 or more years employment: 6-month period of notice.
Probationary employment
In accordance with the Swedish Employment Protection Act, probationary employment may last for up to six months. Both the employer and the employee may terminate the probationary employment at any time during this period. The employer is obliged to notify the employee at least 14 days in advance.
Before and during employment, there are several authorities that you may come into contact with. Here is a list of those we have information from and what issues they work on.
Work permit, EU Blue Card, hiring former students, etc.
Assessing foreign education
Swedish Council for Higher Education (UHR) (in Swedish)
Advice and support for foreign recruitment
The Swedish Employment Service (in Swedish)
Taxation and tax relief
The Swedish Tax Agency
Forskarskattenämnden
Employer contributions and pension
The Swedish Social Insurance Agency
The Swedish Pensions Authority
Posted workers
After seven calendar days of sick leave, the employee needs to show a medical certificate.
Yes, when writing a salary specification there are a number of details that must be included and other details that are optional.
As an employer, you must always report serious incidents and accidents to the Swedish Work Environment Authority. The report must be made regarding the incident itself, regardless of whether someone has acted negligently. It is important to investigate the incident, so you can avoid something similar happening in the future.
An employee has the right to take time off to study. The right to leave for studies applies if the employee has been employed by you for the last six consecutive months or at least twelve months in the last two years. You can demand advance notice regarding the leave.
Yes, if you are going to hire a foreign expert, researcher or other key person, they can receive tax relief for a maximum of seven years. The tax relief means that only 75 percent of the income is taxed.
Yes, but then you must have factual reasons and be able to prove that the person misbehaved in a serious way. You must also conduct an investigation to see if it is possible to redeploy the person and avoid a dismissal.
Yes. It is possible to hire staff regardless of the type of business you run.
Yes - but you have to register as an employer with the Swedish Tax Agency. Then you will receive a registration certificate from the Swedish Tax Agency. As owner, you are not employed.
As an employer, you have a responsibility to ensure that employees have been informed about the risks that exist for pregnant women in the workplace. Once you have learned that a worker is pregnant, you must investigate and assess the risk of ill health to the pregnant woman, such as adverse effects on pregnancy or breastfeeding. You must then take action.
Yes. You must register as an employer with the Swedish Tax Agency. You report and pay employer contributions and tax deducted for employees to the Tax Agency.
Yes, before you hire staff for the first time, you must register as employer with the Swedish Tax Agency. You do that in the service here at verksamt.se.
Yes, in order for a person with citizenship outside the EU to be granted a work permit and thus be allowed to work in Sweden, you as the employer must intend to take out an occupational pension for the person you have employed.
No. The contract of employment does not have to be in writing; an oral agreement is also valid. However, the Swedish Employment Protection Act states that an employer shall provide the employee with written information of all the employment terms and conditions that apply if the employment lasts more than three weeks. This written information must be submitted to the employee within one month. A written contract of employment is always preferable.
An EU citizen does not need a work permit to work in Sweden, and can start working immediately. Citizens of countries outside the EU/EEA will in most cases need a work permit, but there are some exceptions. Read more at the Swedish Migration Agency.
Certain people are exempt from the work permit requirement at the Swedish Migration Agency
Yes, the starting salary and any benefits must be included in the information that you need to inform the employee about. As a general rule, you must do this in writing within seven days after the employee has started work.
Employment agreement and content of the agreement
The cost of an employee does not consist of salary alone. As an employer, you pay social security contributions and usually holiday pay as well as the salary. In some cases, you are also liable to take out certain insurance policies for your employees. Many employers decide to provide insurance of their own accord as an employee benefit.
Employing someone is both about finding the right person for your business and following the rules that apply to you as an employer. The conditions of employment are agreed by you and the employee, taking into account applicable law and collective agreements.
When you employ staff, you must register as an employer with the Swedish Tax Agency (Skatteverket).
How high the salary should be depends on the industry, the tasks to be performed and the skills the person has. In some cases, the salary is regulated by collective agreements in your industry. Via a trade association, you can get more information about which salary may be relevant depending on the professional role.
Just like with regular vacation, the employee can apply for vacation during the notice period. Otherwise, the employee is entitled to vacation allowance. The vacation days you pay compensation for are the previously saved vacation days, those not taken in the current vacation year and those earned by the employee for the upcoming vacation year.
The employer pays sick pay during the first 14 days. You make a qualifying deduction from the sick pay. The sick leave deduction must be 20 percent of the sick pay that the employee is expected to receive during an average calendar week.
Yes. An employee is entitled to leave of up to six months to start a company. The company may not compete with the employers' business, the leave may not entail a significant inconvenience to the employer.
No, you have no responsibility for medical rehabilitation for your employees. You therefore do not have to pay for medicines or healthcare interventions.
An employee has the right to temporary parental benefit to care for children (vab) who are between 8 months and 12 years old. This also applies when you, as a self-employed person, need to be at home with your children.
A collective agreement is a written agreement between an employers' organisation/an individual employer and an employees' organisation which defines the conditions of employment that will apply at the workplace. In many cases, a collective agreement replaces the statutory conditions that normally apply.
According to the Employment Protection Act (LAS), the notice period is at least one month, both on the part of the employer and the employee. Collective agreements often have a longer notice period depending on age and length of employment.
There are two types of employment – indefinite employment and temporary employment. Indefinite employment is the same as permanent employment.
There are four different forms of temporary employments: general fixed-term employment, substitute, seasonal employment and temporary employment for those older than 67 years of age.
If the sick leave lasts longer than 7 calendar days, the employee must provide you with a medical certificate. This is a prerequisite for the employer to be able to assess the employee's entitlement to sick pay.
Permanent employment is the most common type of employment on the Swedish labor market. Permanent employment means that you do not know in advance how long the employment will last and it normally ends by termination.
Finance and support
Almi Företagspartner AB is owned by the Swedish state and supports small and medium-sized enterprises across all industries and throughout Sweden. Through loans, venture capital, and business development services, Almi provides more companies with potential the opportunity to realize their ideas—whether they are in the startup phase or are established businesses with growth ambitions. Almi can grant loans to companies regardless of corporate structure. The entire financing solution is tailored to the customer’s specific situation and is usually put together in collaboration with a bank.
No, there are no grants or loans for female entrepreneurs. The state may not earmark contributions for a certain gender.
Many Swedish regions offer innovation support or grants to small companies that want to develop new products or services. Some regions combine these grants with Almi loans. The availability of innovation support varies depending on where in Sweden you are located.
Almi can provide an innovation loan intended to be used for a product, service, process, or business model.
Contact Almi in your county to find out more (in Swedish)
Go to Innovation Loan from Almi
SUF (Svenska Uppfinnareföreningen) can help you meet like-minded people and exchange ideas and tips and obtain help with problem-solving.
Almi's micro loan (mikrolån) is designed to facilitate and stimulate the establishment of new companies and to develop existing companies which are having difficulties obtaining a normal bank loan.
There are no general grants for business start-ups. In certain cases, if you are unemployed (or at risk of becoming unemployed), you may apply for a "Business Start-up" grant from the Swedish Public Employment Service.
You can find more information about different ways to finance your business start-up under Financing and support.
The Swedish Agency for Economic and Regional Growth is responsible for various business support that can be granted in prioritized assisted areas. The support may be provided for investments in both tangible and intangible assets. A prerequisite is that the investment is growth-oriented and contributes to sustainable development for the company and the region in question.
Read about regional investment aid on the Swedish Agency for Economic and Regional Growth's website
The most common way to finance a business start-up is through your own funds. However, many businesses are also launched with capital contributed by business associates or by family and friends, who may either provide funding or become part-owners of the company.
Public funding, venture capital, business angels, crowdfunding, or other forms of financing may also be relevant.
In the Find advice and financing service here at verksamt.se you can find advisors near you or digitally. Some of them offer free advice.
It is not always easy to make contact with venture capitalists, although there are ways - via Connect Sweden, for example. This is a non-profit association which connects companies with growth potential, entrepreneurs and innovators with venture capital. Connect can be found throughout Sweden.
Industrifonden offers venture capital, competence and a network of contacts to small and medium-sized companies with international growth potential. Industrifonden is an independent ever-green fund founded by the Swedish government.
Go to Connect Sweden (in Swedish)
You can apply for loans at Almi. Almi has a higher interest rate than the bank since they are not allowed to compete with the bank. Almi has various offers of funding depending on what region your business is in.
At certain stages it can be right to bring in venture capital to the business.
Business angels are private individuals who invest money and knowledge in start-up, growing companies.
Crowdfunding involves a large group of individuals contributing small amounts of money to help finance a business, rather than one or a few investors contributing a larger sum.
There is a wide range of loans available if the investment is safe and the business is stable. The loans are available to all types of business and all sectors. Bank investments may be appropriate for long-term and short-term investments, and for covering variations in current expenditure.
Banks do not generally take uncalculated and uncompensated risks and usually require some form of collateral. If you have managed previous loans properly, your chances of borrowing more money increase. For a newly started business, the entrepreneur's personal finances are also considered.
Loans must always be repaid, whatever happens. The interest rate is high if the risk is assessed as high. The bank is rarely an alternative for companies of questionable solvency.
In general, there are two types of venture capitalists:
- Venture capital companies: Companies which invest in other companies by receiving shares in return for their investment.
- Business angels: Private individuals who use their own personal funds to invest in small high-growth companies or new start-ups.
Venture capitalists usually invests in companies with high growth potential. These companies are often newly started limited companies which are at a certain technical level. The idea is to earn income by selling their share of the company after a certain period, for example.
As the bank want to feel confidence in you as a customer, it will surley assess your ability to pay back the loan.
When considering your application, the bank will look at the following:
- You as an entrepreneur (experience, personal finances, references and training).
- Your business plan; whether it is realistic and detailed.
- Other owners of the company if relevant.
- For established companies, the bank will also examine the balance sheet, annual accounts and maybe your tax return.
Banks and financial companies are more likely to lend to established companies which need to invest in equipment or machinery.
Venture capital is capital that is invested in companies and where the investor receives shares in exchange for their investment. The investor sells his shares after a certain time and expects a certain return, but also risks losing his capital. Venture capital is primarily invested in companies/projects with high growth potential and good profit potential.
Whoever invests venture capital takes a greater risk than other financiers such as banks and other lenders, hence the name venture capital.
A venture capital company may have high requirements regarding control. They come in as owners and normally demand a seat on the board, and they frequently push for rapid growth. They also require extensive and regular reporting on how the business is developing. Business angels usually also expect to have a controlling interest in the company.
All types of company. It doesn't matter what sector you operate in or what legal form of business you have.
A venture capitalist invests in a company when it has high-growth potential in a national and/or international market. Business angels may invest at an earlier stage and subsequently hand over to a venture capital company.
You can contact the Industrial Development Centres (Industriella uvecklingscentra, IUC) which give small companies the opportunity to use larger companies' resources and contacts, access project managers, find venture capital, meet researchers and public authorities and lots more.
Lantmäteriet offers advice and support on registrations in the Joint Property Association Register and on the decisions made by Lantmäteriet regarding land communities and community facilities. Questions about association law are outside the authority of Lantmäteriet. To get legal advice you can turn to a lawyer on the open market.
In the Find advice and financing service, you can find different types of support for those who run a business or are considering starting one. The service is only available in Swedish.
Financial security
No, you cannot start a business and at the same time receive compensation from the unemployment insurance fund. On the other hand, you may be able to receive a start-up grant corresponding to your unemployment insurance under certain conditions if you are or are at risk of becoming unemployed and want to start a business.
About start-up-grants at the Swedish Public Employment Service (in Swedish)
Yes, low income in your business for a long time will affect your protection. Among other things, you earn less money for your retirement pension.
The type of insurance you require is determined by your business and needs. It is important to remember that your home insurance is not valid for your business.
Most insurance companies have designed packages for new business starts and small enterprises. Contact insurance companies, insurance brokers or banks for more information. If you belong to an industry association, there may be special insurance offers for members.
If you are bound by a collective or tie-in agreement, you must take out collectively agreed insurance for your employees.
Even if you are not bound by a collective or tie-in agreement, you may still take out collectively agreed or similar insurance for your employees. You take out this insurance with Fora or Collectum.
For other types of insurance, contact your insurance company.
There are different types of insurance that may be relevant to you as an entrepreneur. You can read more about them on our insurance page.
The occupational pension usually corresponds to 4.5-6 per cent of the income. Make sure that you don't incur too high fees on your savings account.
You can log in to the Swedish Pensions Agency's website and see your specific figures or make a pension forecast. You can do that as an entrepreneur as well.
There are two different pension contributions that you need to pay when you are self-employed. The first contribution is the retirement pension contribution or the self-contribution, which corresponds to the contribution paid by employers for an employee. The second contribution is the national public pension contribution, which you are credited with by paying tax on your salary or profit. These taxes and contributions provide you with a national public pension.
Under Swedish law, an entrepreneur pays social security contributions - either as employer contributions or personal contributions. The contributions are administered by the Swedish Tax Agency and provide basic protection, which includes sickness benefit and retirement pension.
As an entrepreneur, you are entitled to compensation from unemployment insurance if you liquidate your company and cease all personal involvement in the company. It is also possible to suspend trading on a temporary basis, provided the interruption is not of a seasonal character. You are not allowed to engage in any business activity during the suspension of trading. The entitlement to compensation during the temporary suspension of trading applies once per business activity and person.
A seasonal business refers, for example, to ski rental in the winter.
As a self-employed person, you receive sickness benefit from the Social Insurance Agency. The sickness benefit generating income is calculated on the company's profit.
As owner of a limited partnership, you receive sickness benefit from the Social Insurance Agency. Sickness benefit generating income is calculated on the net income for each of the partners.
As a working owner of an economic association, you are employed. The first 14 days you are sick your employer pays you sick pay instead of your regular salary. After that, you can apply for sickness benefit from Försäkringskassan.
When you are working in the limited company, you are employed and the company pays your sick pay for the first 14 days. The compensation you receive from the Social Insurance Agency (Försäkringskassan) is based on your estimated annual income.
When you start a business, you receive for 36 months an sickness benefit qualifying income, "SGI" ("sjukpenninggrundande inkomst"), which is at least equivalent to what an employee with the same tasks, education and experience would have had.
As an entrepreneur you have the same right to the social insurance system as employees. This means you are entitled to sickness benefit, parental benefit, pension etc. However there are some differences.
Your sickness benefit and parental benefit are based on your sickness benefit generating income. This in turn is based on your estimated profit or salary in your company. The method used to calculate sickness benefit generating income varies according to the legal form of your business.
For sole traders and partnerships, the income pension is based on the declared income for the company. For limited companies and economic associations, the future pension is based on the salary. Other types of compensation (such as sickness, parental and unemployment benefit) also count as pensionable income.
Read more about how to calculate pension at the Swedish Pensions Agency website
You have unlimited personal liability. This means that you must use your own personal funds to pay the company's liabilities if there is insufficient money in the company.
You do not normally have any personal liability; your only risk is the money you invested. If you are also a board member or managing director, there are situations in which you may be personally liable - if the company fails to pay its taxes, for example.
You do not have any personal liability; you only risk the capital you invested.
You have no personal liability and you risk only your deposit.
You can find out from the Swedish Federation of Unemployment Insurance Funds (SO) what unemployment insurance fund you belong to.
Go to the Swedish Federation of Unemployment Insurance Funds
The national public pension comes from the state (the Swedish Pensions Agency) and you earn for it by paying tax and self-employed social security contributions.
The occupational pension is usually paid by the employer. As self-employed you have to compensate for the loss of occupational pension.
Accounting and bookkeeping
Yes, from the financial year starting on or after 1 January 2025, all tenant-owner associations must submit an annual report and audit report to the Swedish Companies Registration Office, regardless of whether they are operating or not.
If you do not submit the association's annual report documents on time, the association must pay a late fee. Please note that in some cases, those who do not prepare annual reports on time may be prosecuted for accounting offences.
Read more about annual reports on the Swedish Companies Registration Office website
Yes, all limited companies must submit an annual report to the Swedish Companies Registration Office, regardless of whether they are operating or not.
If you do not submit the limited company's annual report documents on time, the company must pay a late fee. Please note that those who do not prepare the annual report on time can in some cases be prosecuted for accounting offences.
Read more about annual reports on the Swedish Companies Registration Office's website
You decide whether you or someone else will handle the bookkeeping. But it is you, as the owner of the company, who is ultimately responsible for your accounting being handled correctly.
Yes, you can. On the Swedish Companies Registration Office’s website, you can read about how the process works.
How to submit your annual report on the Swedish Companies Registration Office’s website
No. It is legally prohibited to use Microsoft Excel (or similar programs) to maintain your accounts. Book keeping or accounting programs and ledgers must be constructed in such a way as to allow all changes to be tracked and seen. As this is not possible in Excel, the program is not allowed to use for book keeping.
It is worth opening a separate bank account for your business transactions, in order to make a clear distinction between your personal and business finances. This will facilitate your own book-keeping and reporting to the Swedish Tax Agency.
There is normally no requirement for an accountant in the business forms sole trador, trading company, limited partnership, and branch. Even some limited companies can choose not to have an accountant.
Auditor of limited companies at the Swedish Companies Registration Office
Auditor –– sole trader at the Swedish Companies Registration Office
Auditor of a trading partnership at the Swedish Companies Registration Office
Auditor of a limited partnership at the Swedish Companies Registration Office
Auditor of a branch at the Swedish Companies Registration Office
Yes. All businesses are obliged to maintain accounting records. This applies regardless of the type of company and scope of the business.
In economic associations and tenant-owner associations, it is required to have an accountant. In a non-profit association, the association's statutes determine whether it should have an accountant.
No, the Swedish Companies Registration Office does not provide a template. However, they have produced three examples showing what an annual report can look like.
Go to the Swedish Companies Registration Office’s examples of annual reports
The invoice method
The invoice method of accounting is the main method of the Swedish Book keeping Act. Under the invoice method of accounting, you register incoming invoices as trade payables and outgoing invoices as trade receivables in the day book when received and sent.
The invoice method (accrual accounting)
The cash method
The cash method of accounting is connected with the closing method of accounting. Under the cash method, you do not register incoming invoices as trade payables and outgoing invoices as trade receivables in the day book until they are paid.
The cash method – invoices accounted for when paid
If a branch has met at least two of the following criteria in the last two financial years, it must appoint an auditor:
- more than 3 employees (as an average),
- a balance sheet total of more than SEK 1,5 million, or
- a net turnover of more than SEK 3 million.
Branches engaged in financial business must always have an auditor. In these cases, it might also be required that the auditor is authorized
Yes, from the financial year beginning on or after 1 January 2025, all economic associations must submit an annual report and audit report to the Swedish Companies Registration Office, regardless of whether they are operating or not.
If you do not submit the association's annual report documents on time, the association must pay a late fee. Please note that in some cases, those who do not prepare an annual report on time may be prosecuted for accounting offences.
Read more about annual reports on the Swedish Companies Registration Office website
Financial transactions in your company may be payments in and out of cash, bank and other accounts, changes in receivables and liabilities, transfers between accounts, decisions about year-end appropriations and your own deposits and withdrawals. In other words, anything which changes the size and/or composition of the company's assets and liabilities.
'Auditor' is not a protected title. However 'authorized auditor' (auktoriserad revisor) and 'approved auditor' (godkänd revisor) are. People who hold these titles have undergone special training and passed examinations.
The auditor's role is to assess annual reports of the company and make sure they are correct and reliable. The auditor's role is not to manage the accounts.
For sole traders, small trading partnerships and small limited companies there are no requirements in appointing an auditor. Unless the criterias of bigger companies are fulfilled, then it´s mandatory with auditing also for those.
Economic associations always have to appoint an auditor. The auditor of small economic associations does not need to be an approved or authorized auditor. It suffices if he or she is competent for the assignment.
Limited companies, trading partnerships, sole traders and economic associations of a certain size are required to appoint an approved or authorized auditor.
If you do not submit the annual report, or if it is submitted late, the limited company must pay one or more late filing fees. The company also risks receiving an order for liquidation if a complete annual report has not been submitted within eleven months after the end of the financial year. In addition, preparing the annual report too late may constitute an accounting offence.
Late filing fees on the Swedish Companies Registration Office’s website
If you do not submit the annual report, or if it is submitted late, the limited company must pay one or more late filing fees. The company also risks receiving an order for liquidation if a complete annual report has not been submitted within eleven months after the end of the financial year. In addition, preparing the annual report too late may constitute an accounting offence.
Late filing fees on the Swedish Companies Registration Office’s website
If the annual report is complete, the Swedish Companies Registration Office will register and publish it, which means it becomes searchable for your customers. If the annual report is not complete, the Swedish Companies Registration Office will contact you and ask you to submit the missing information.
There are two bookkeeping methods for running accounts:
- The invoice method
- the cash method
For the ongoing accounting of business events in your company, you must choose one of these methods.
An annual report is a compilation of a company’s or association’s day‑to‑day accounting at the end of the financial year
Bookkeeping is a system of organising and handling financial (business) transactions in a company. This involves keeping receipts, invoices and other documents, then registering and reporting them in a chronological (time-based) and systematic (account-based) way.
Accounting comprises supporting vouchers, a day book and general ledger, that´s called book keeping and is regulated in the Swedish Book keeping Act. But accounting also includes categorising accounts, analysing, making budgets, profit and loss accounts, balance sheets and other reports. The accounts is always closed with an annual account or an annual report depending on the form of the business as regulated in the Swedish Annual Accounting Act and standards of the Swedish Accounting Standards Board (BFN).
An annual report must contain an administrative report, income statement, balance sheet and notes as well as a certificate of approval.
The annual report must be received by the Swedish Companies Registration Office no later than seven months after the end of the financial year. For example, if your limited company uses the calendar year as its financial year, 1 January to 31 December, the annual report must be submitted no later than 31 July.
The Swedish Accounting Standards Board (BFN) has a brochure "Att föra bok" (in Swedish), that you can download for free as a pdf from their website. It explains in an educational and simple way how you keep book in your company. The website also offers short films about bookkeeping that provide a brief introduction to what new business owners need to know about budgeting, documentation, day‑to‑day bookkeeping, the annual accounts/annual report, and more.
To the pdf "Att föra bok" at the website for BFN (in Swedish)
13 films about bookkeeping at the website for BFN (in Swedish)
The reminder is primarily sent to the digital mailbox if the limited company has acquired one. Alternatively, it is sent to the limited company's e-mail address, if there is one registered with the Swedish Companies Registration Office. Thirdly, the reminder is sent to the limited company's registered postal address.
You must send the annual report to the Swedish Companies Registration Office. You do this digitally or on paper.
Filing annual reports online at the Swedish Companies Registration Office
Address:
Bolagsverket
Årsredovisningar
851 98 Sundsvall
Sweden
There are two VAT accounting methods:
The invoice‑based method means that VAT must be reported in the period in which customer invoices are issued and supplier invoices are received.
The cash‑basis method means that VAT is reported only when the invoices are paid, i.e. according to the cash principle.
The cash‑basis method may be used by businesses with a net turnover of no more than 3 million SEK.
The CEO and all board members must sign the annual report.
Yes, if your limited company has set up a digital mailbox, you will receive a notification when the Swedish Companies Registration Office has received your annual report, and another one when it has been registered.
Agreements and invoicing
Even if all the partners are in verbal agreement, a written partnership agreement should always be drawn up. This is an agreement between the partners of a company. This is a common type of agreement in a partnership, as there are many situations which are not regulated under the Swedish Partnership Act. The partners' rights and obligations should be clearly defined in the partnership agreement. It is a good idea to engage the help of an independent advisor in drawing up the agreement.
Miscellaneous
A postal address is the address where the company wants its mail delivered. It does not need to be the same as the visiting address and does not need to be a physical location where the business is conducted. The postal address may be:
• A regular street address
• A P.O. Box address (e.g., Box 123)
• A c/o address if the mail should be delivered via another recipient
To the service Change address with the Swedish Companies Registration Office (in Swedish)
A visiting address is the physical location where the company’s operations or staff can actually be reached in person. In the Swedish Tax Agency’s service, you can update your company’s visiting address. To complete the update, you must first review your registrations for F‑tax, VAT, employer registration, and SNI codes, and indicate whether you want to change any of them.
To the service Register and change F-tax, VAT, employer and SNI
A certificate of registration is a document that shows your company is registered with the Swedish Companies Registration Office (Bolagsverket). It can, for example, be used as proof when applying for loans from banks, authorities, or when entering into agreements. You can get your certificate of registration on My Pages here at verksamt.se.
For partners in limited companies the regulations about profit distribution do not apply according to the Partnership Act. The partners must always agree on how to distribute the profit, normally in the articles of partnership.
The distribution agreed on by the partners is normally the basis for taxation. However, the distribution of profit or loss have to be businesslike to be accepted for tax purpose.
The profit may be distributed to members. The statutes shall contain rules regarding this. The board makes a proposal regarding appropriation of the profit and the members decide on this at the annual general meeting. If the association declares a loss, it can be carried forward to the next year.
The profit is normally distributed in proportion to the number of shares owned by each shareholder.
In accordance with an agreement. In the absence of an agreement, the profit is distributed equally.
In the online service Min fastighet (in Swedish) at Lantmäteriet you can see if your property is connected to a community facility. You find the information in the section "Andel i gemensamhetsanläggningar och samfälligheter". This service requires Swedish e-identification.
Go to Lantmäteriet's online service Min fastighet (in Swedish)
A community association is a legal entity, whose members own the properties that share a community or a community facility. Property owners with property that holds a share in a community, for example a jetty, are automatically members of the association.
A community association is formed to manage communities, for example community facilities. The majority of the association can decide on the administration. If a community association isn't formed, the community (facility) is managed by so called co-owner management, where all the decisions must be made unanimously by the co-owners.
A community facility is a facility for the benefit of several properties. It can consist of for instance roads, water installations, disposal plants, green spaces and playgrounds, garages and parking lots, energy installations, boat docks and swimming areas, stairwells and elevators. A community facility is formed at a surveying service. One of the benefits of a community facility is that it is the properties that are affiliated with it and not the owners personally.
A community is a land or water area, space or fishing area that belongs to several properties in common. Other types of communities also exist. Some examples are facilities community, road community and soil drainage community.
A facility decision is a decision made by a surveyor at a cadastral procedure. The decision includes among other things the purpose of the community facility, location, size and which properties that are affiliated.
A community, for example a community facility, can be managed by either co-owner management or by a community association.
In co-ownership management, the co-owners decide jointly on matters concerning the community. All co-owners must participate in the decision and be unanimous in the decisions made.
Co-owner management is suitable when there are few properties in the community, for example an exit road for three properties, a joint sewerage for two properties and a jetty for three properties. If an agreement cannot be reached Lantmäteriet can be of assistance by holding a co-owner meeting.
General partners in a limited partnership have unlimited personal liability and joint and several liability for what happens in the company. Limited partners only risk their invested capital.
A company may have different addresses depending on their purpose.
The postal address is where the company receives its mail. This may be a street address or a P.O. Box.
A visiting address is a physical place where visitors can find the company. A visiting address cannot be a P.O. Box.
Information about your community association can be found in the Joint Property Association Register (SFR) which is kept by Lantmäteriet. It has basic information about every community association in Sweden, its organisation such as the composition of the board, authorized signatory etcetera.
You can get detailed information about your property by using Lantmäteriet's online service "Min fastighet" (in Swedish). You need a Swedish e-identification to log in to the service.
You find information on registration fees for community associations on Lantmäteriet's website.
Read about registration fees on Lantmäteriet's website (in Swedish)
The owner of a propriety that holds a share in the land community or community facility is a member of the community association.
The board always represents the association. If there is a managing director, the director represents the association in matters concerning the day-to-day operation. For practical reasons, the board may also appoint special signatories who are entitled to represent the association. These may, but do not have to be, members of the board.
The board always represents the company. If the company has a managing director, he or she represents the company in its routine administration. The board may also appoint one or more signatories who are entitled to sign documents on behalf of the company. A signatory may, but does not have to, serve as a board member.
The limited partnership is represented by the general partners.
As a sole trader, you represent the company.
The tenant-owner association is always represented by the board. The board can also, for practical reasons, appoint special signatories who have the right to represent the association. These may, but do not have to, be members of the board.
The partners/owners - either individually or jointly, according to your agreement.
Protect your company
You can use the service Help choosing a company name (Hjälp att välja företagsnamn). There you can check whether the name is taken or can be confused with another registered name.
The name will be protected in your registered line of business throughout the country.
Either you register the name with the Swedish Companies Registration Office when you start up the company, or you do it later. Regardless of when you choose to register the company name, you can use our online service (in Swedish) here at verksamt.se. If you have already registered the business with the Swedish Tax Agency the registration of the company name will be considered an application for a new business, as it is not in the register of the Swedish Companies Registration Office.
Home insurance is not valid for business activity. You should therefore consider whether you need to take out additional insurance cover when you start your business. The types of insurance you need may depend on factors such as the sector in which you will be operating. Many insurance companies offer a package of insurance policies which include the most common types of cover. Check the different insurance companies' terms & conditions and prices.
Trademarks and patents
Use the search function in the Swedish Trademark Database that holds all registered trademarks in Sweden. See if what you would like to protect is available. You can list possible competitors within the same line of business.
Swedish Trademark Database at the Swedish Intellectual Property Office (PRV)
When you apply for protection of your trademark you need to state which goods and/or services you will be using the trademark for. That way trademarks that have the same name co-exist without any trademark infringement. An example of this is the word Snickers - a well known trademark for both work trousers and chocolate, but with two different owners.
The trademark must not consist of only a word that is descriptive of your goods and services. Everyone who trades in coffee has the right to use words as "dark roast" and "medium-coarse grind" in their marketing.
You get protection for the appearance/color combination that you have specified in the application. It is therefore important that the colouring in the application corresponds to what you want protection for.
A trademark is a characteristic of a specific good or service that distinguishes it from the goods or services of other businesses. It creates recognition among customers.
It is not solely logotypes that can be registered as trademarks - there is a wide variety of marks and you can even register sound marks, motion marks, multimedia marks or holograms. A trademark registration gives you exclusive rights: none else has the right to use the trademark for similar goods or services or in their marketing.
When you registered your company with the Swedish Companies Registration Office, you also receive name protection. The extent of the protection varies depending on the type of business you have chosen.
- Sole trader: protection in the county where the company is registered.
- Trading companies and limited partnerships: protection in the county where the company is registered.
- Limited company: protection throughout Sweden.
- Economic association: protection throughout Sweden.
- Tenant-owner association: protection in the county where the association is registered.
- Non-profit association: protection in the county where the association is registered.
- Branch: protection throughout Sweden.
To protect your brand or logo, contact the Swedish Intellectual Property Office, PRV.
At the Swedish Intellectual Property Office (Patent- och registreringsverket, PRV), you can apply for patent to protect your invention and you can register your trademark and design for protection of these.
Go to the Swedish Intellectual Property Office
Read more about protecting your trademark
Import and export
There are many organisations that can offer financial help. One such organisation is the EKN (Exportkreditnämnden) which can help with all kinds of guarantees. The Nordic Project Fund (Nordiska projektexportfonden, Nopef) offers help in the form of different loans. The Swedish Trade Council's website provides information on financing in a financing guide for export transactions.
If you want to establish or expand your business in emerging countries, Swedfund can help with investments and skills.
Yes, but your business must already be established in another EU/EEA country.
There is free movement of goods and services in the EU. If you are importing goods from a non-EU country, contact the Swedish Customs to find out what customs duty applies from the country in question.
Certain high-risk products must also meet specific safety requirements. When these requirements have been confirmed, the manufacturer/importer is entitled to affix CE marking to the product. The CE mark is evidence that the product meets EU safety requirements.
Industry
If you want to change your current code, you can do this here: Register and change F-tax, VAT, employer and SNI
It can take up to two weeks before the change is visible in the service "Update SNI to new version".
It allows you to compete on the European market on a fairer basis. The Services Directive is designed to facilitate the long-term establishment of businesses and more temporary service provision on the EU internal market. The purpose of the Directive is also to remove various barriers to trade and simplify administration for entrepreneurs.
In order to see the SNI code (or codes) registered with your company, please log in to the service F-tax, VAT, employer and SNI.
The Services Directive defines the rules and conditions that apply to entrepreneurs wishing to establish a business or perform temporary services on the EU internal market. To facilitate freedom of movement throughout the EU/EEA* area, member states must eliminate weighty and unnecessary bureaucracy, simplify administration for service providers and strengthen consumers' rights. The Services Directive has been implemented in Sweden through the act and the regulation for Services in the internal market.
* the 28 EU member states, plus Iceland, Liechtenstein and Norway.
Examples of services covered by the Services Directive include:
- Business services (management consultancy, certification and testing etc.)
- Facilities management, including maintenance and safety
- Construction, including services of architects
- Real estate services, such as estate agencies
- Tourism (services of travel agencies and tour guides)
- Leisure (services provided by sports centres and amusement parks)
- Hotels, restaurants and catering
- Information services (web portals, news agencies and publishing services)
- Training and continuing training services
- Hiring and leasing services (e.g. car rental)
- Household support services
The Services Directive does not apply to labour law, taxation or criminal law. A number of areas are not covered by the Directive. These include:
- Services financed mainly through taxes (e.g. social services and healthcare)
- Services of temporary work agencies
- Financial services
- Security services
- Transport services
- Certain gambling activities
- Audio-visual services and radio broadcasts
A complete list of all SNI codes is available at SCB.
Sustainability
A good start is to read Verksamt's sustainability pages. If you want to get started quickly, there are questions you can ask yourself to begin the process. The information about sustainable business is divided into six parts and which parts that are relevant to you depends on whether your company trades in goods or services, in what industry you operate and how far you have come in your work with integrating sustainability in your business.
Verksamt’s sustainability pages mainly focus on environmental issues.
Sustainable business is business practices that work with profitability as well as environmental and social aspects integrated in the entire company.
Wind up company or association
When a non-profit association is to be dissolved, the association's statutes determine how it will be done. The association must be terminated before it can be deregistered with the Swedish Tax Agency. The association must also have no assets or liabilities remaining.
If you have registered the non-profit association with the Swedish Companies Registration Office and have stopped operating it, you must notify that you wish to deregister the association.
When you no longer sell goods or services, you must deregister as a sole trader with the Swedish Tax Agency.
If you have registered as a sole trader with the Swedish Companies Registration Office and are going to close your business, you must deregister company name and sole proprietorship with the Swedish Companies Registration Office.
When you are no longer involved in running a partnership or limited partnership, what you should do depends on the situation. Should you sell the company, transfer your shares to the next generation, or liquidate the company? We have compiled information about different situations for your partnership or limited partnership.
There are several different ways to end your involvement in an economic association or to wind it up. We have compiled information about what to do in different situations.
When you no longer want to run your limited company, what you should do depends on the situation. Will you sell the limited company, transfer it to the next generation, or liquidate it? We have compiled information about different situations for your limited company.
About verksamt.se
Depending on the power of attorney you have, you can, for example:
- follow the company's cases
- see the company's registered information
- view and download documents
Not all business types are supported, which means that some companies may be displayed without you being able to use the power of attorney here.
You cannot create, change or delete the power of attorney itself here. You can do this at minaombud.se.
To log in to My Pages you need a valid e-identification, like mobile bank-id to identify yourself and log in. Please note that My Pages is currently only available in Swedish.
You use your e-identification to sign the documents in your application. Please note that if you are more than one to sign, all of you will need Swedish e-identification.
If you are experiencing difficulties logging in, your e-identification might not be working. Contact the issuer of your e-identification.
System requirements for BankID (in Swedish)
You are welcome to contact the customer service for verksamt.se at The Swedish Companies Registration Office. Phone: 0771 - 190 300
This information is also available on our page with contact details:
Questions concerning a particular service are answered by the authority responsible for the service. Here you will find all the contact details for the respective authority's customer service.
The Swedish Agency for Economic and Regional Growth and the Swedish Companies Registration Office have the main responsibility for the website. These authorities develop the website together with other authorities, including the Swedish Tax Agency.
As regards the services, it is the respective authority that is responsible for the content, development and operation of its own services.
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From: Swedish Agency for Economic and Regional Growth