Taxes and contributions
If you run a business you may register for an approval for F-tax by applying to the Swedish Tax Agency. An F-tax certificate signifies that you are an entrepreneur who is responsible for paying your own taxes and contributions.
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The Swedish Tax Agency (Skatteverket) is responsible for the administration of taxes in Sweden. When you start your own business, you apply to the Swedish Tax Agency for an approval for F-tax. The F-tax represents proof to your clients that they are not responsible for deducting tax or paying employer contributions.
- Tax registration (Swedish Tax Agency)
Registration for F-tax or FA-tax and VAT and registration as an employer.
All physical and legal persons paying taxes and contributions have their own tax account at the Swedish Tax Agency. All your payments to the Swedish Tax Agency are recorded in your tax account.
VAT, employer contributions and tax deductions are also recorded in the tax return. F-tax and special A-tax are not recorded in the tax return, but are paid together with other taxes and contributions each month.
If you operate as a sole trader, preliminary estimated income tax and personal contributions are included in the F-tax you pay into your tax account each month. If you are registered for VAT or as an employer you will get a tax return, in which you account for your taxes to pay to your tax account.
In a partnership, the partners pay tax on their individual shares of the company's profits. The partners pay preliminary tax each month into their tax account. This means the partnership does not pay income tax, but can still hold an approval for F-tax. The partnership pays property tax, payroll tax and dividend tax on pension costs for employees.
Limited companies and economic associations
Limited companies and economic associations normally holds an approval for F-tax. The company/association is charged preliminary tax which it pays monthly. Separately in the tax return the company accounts for VAT and payroll tax.
Take care of your approval for F-tax
If you hold an approval for F-tax, this is proof that you are responsible for your own taxes. When clients engage you, they know they will not be liable for your taxes and contributions.
If you do not declare or pay your taxes, your F-tax approval may be withdrawn. This could lead to problems in obtaining new assignments. Many companies only engage the services of clients holding an approval for F-tax. Lenders may check F-tax in connection with loan applications as this shows you have responsibly managed your own tax payments.
Make it clear that you are approved for F-tax
Make it clear that you have an approval for F-tax so that clients know you are a responsible business-owner who takes care of your own tax and contribution payments.
- Indicate that you are approved for F-tax in offers and agreements.
- Write "approved for F-tax" on your invoices.
- You can also show your F-tax certificate.
- If you have FA-tax status, you must indicate in writing that you have an approval for F-tax; otherwise the A-tax certificate is applicable.
The name, address and personal identity number/corporate identification number must appear on documents in order for an F-tax assignment to apply. A client may also contact the Swedish Tax Agency to ascertain what type of tax certificate you hold.
Frequently asked questions
Responsible: Swedish Agency for Economic and Regional Growth