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Starting and registering a trading partnership

You can start a trading partnership with one or more other people. The partners can be individuals, business or associations. The partners decide who is authorised to represent the business and conclude contracts in the business' name. In a trading partnership, the partners are always jointly and severally liable.

Even if you have verbally agreed to form a partnership, it is a good idea to draw up articles of partnership. The articles can, for example, regulate distribution of profits or what to do if one partner wants to leave the business. Contractual provisions and mutual insurance policies can help provide financial protection for you as a partner.

There are no formal requirements for the articles of partnership, but it can be useful to include things like division of labour and working hours, powers and who does what. You probably have additional items for your business. Feel free to discuss with an external advisor.

Find funding and advisors

Use the service here at verksamt.se to apply to register your trading partnership. The Swedish Companies Registration Office sends a certificate of registration when the company is registered. It costs from SEK 1,200 to register a trading partnership.

If you cannot use the service, you must contact the Swedish Companies Registration Office.

The page Contact us at bolagsverket.se (in Swedish)

The page Current processing times at bolagsverket.se (in Swedish)

Help in choosing a business name

Need help choosing a business name? TheHelp choosing a company name service provides information to help you choose a name for your business.

Help choosing a company name

When you start your business, you must have F-tax approval and you may also need to register for VAT. The easiest way to do this is via the service here at verksamt.se.

F-tax, VAT, employer and SNI


Once the trading partnership has been registered, you can apply to the Swedish Tax Agency for F-tax approval. Some of the information you provided when you registered your trading partnership with the Swedish Companies Registration Office will be transferred to the service where you apply for F-tax, such as the company's financial year.


Depending on the business of the trading partnership, it may need to be registered for VAT. Information on different VAT rules will be provided during the registration process. If the trading partnership is to be registered for VAT, you will be helped to calculate the trading partnership’s tax base.


While a trading partnership can have employees, the partners themselves are not considered employees. You must submit a PAYE tax return every month, even if you have not paid any salary or other taxable remuneration. A business that only pays compensation once or a few times per year can obtain a so-called seasonal registration.

F-tax, VAT, employer and SNI

If you cannot use the service for F-tax, VAT, employer and SNI there is also a paper form which you can complete.

Company registration form (SKV 4620) at skatteverket.se (in Swedish)

More about taxes and contributions

Learn more about how to calculate the business’ tax and file a preliminary income tax return on the taxes for trading partnership page.

Taxes and contributions for trading companies

You should learn whether your business requires a license or any other form of application to public authorities, municipalities or other organisations. Special requirements may be imposed on the operator or the premises used by the business.

Find permits

After the company is registered, you must report the beneficial owner to the Swedish Companies Registration Office. A beneficial owner is the person or persons who ultimately owns or controls an association or company.

The page Beneficial ownership register at bolagsverket.se (in Swedish)

Frequently asked questions about starting a trading partnership

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