A foreign company or sole trader may become liable to pay taxes for value added tax (VAT), employer’s contributions, and/or income tax. If so, the business needs to be registered at the Swedish Tax Agency and may apply for approval of Swedish F-tax.

As a foreign sole trader, or representative of a foreign company, you can use the Swedish Tax Agency’s e-service to

• apply for a company registration number (if you are representing a legal person)
• get approval for Swedish F-tax
• register for value added tax (VAT)
• register as an employer

In the e-service you can register your business for value added tax (VAT), register as an employer, or apply for approval of Swedish F tax. You can also apply for a Swedish company registration number for a legal person without having to register the company to pay taxes.

Register a foreign company in Sweden at the Swedish Tax Agency
Guide for non-Swedish companies with operations in Sweden

Free movement of services within the EEA

If your company is established in a country within the European Economic Area (EEA), you have the right to provide services in all EEA countries – for example, by travelling to another EEA country to provide services for a shorter period, or by offering online services. If your company operates in Sweden in this way, you are not required to register your business with the Swedish Companies Registration Office (Bolagsverket). This means that an EEA-based company is not obliged to register a local branch in Sweden – provided that it has no permanent establishment here.

You also have the right to establish your company more permanently in other EEA countries – for example, by operating from a permanent establishment. If your company operates in Sweden on a more permanent basis, you must register your business with the Swedish Companies Registration Office.

Further information about local branches at the Swedish Companies Registration Offie (Bolagsverket)