F-tax, VAT and employer registration in Sweden, what is required?
Three registrations, three different triggers: F-tax when the business starts, VAT once turnover passes SEK 120,000 in the tax year, and employer registration before the first salary is paid.
What the rules say
- The Tax Procedures Act: F-tax approval is granted by the Tax Agency, and the approved person pays their own preliminary tax and contributions.
- The VAT Act: the exemption applies up to SEK 120,000 of turnover in the tax year.
- The Tax Procedures Act: a PAYE return per recipient is filed every month.
The requirements line by line
| Question | Requirement | Source |
|---|---|---|
| Registration | Anyone carrying on business applies to the Tax Agency for F-tax approval. The approval shows who pays their own preliminary tax and contributions. | SFS 2011:1244, skatteförfarandelagen |
| Threshold | VAT registration is required once the business makes taxable supplies above the exemption limit of SEK 120,000 in the tax year. | SFS 2023:200, mervärdesskattelagen |
| Employer duty | Employer registration is done before the first salary is paid. After that a monthly PAYE return per employee is filed. | SFS 2011:1244, skatteförfarandelagen |
| Supervision | The Tax Agency administers the registrations and publishes its reading in its legal guidance. | Skatteverkets rättsliga vägledning |
Thresholds and limits
| Limit | What it triggers | Source |
|---|---|---|
| SEK 120,000 | Above the limit the exemption ends and VAT registration is required | SFS 2023:200, mervärdesskattelagen |
What it means for the company
Register in the right order: F-tax and VAT at start, employer registration only once hiring is decided. A registration left open creates filing duties even for empty periods.
What it means for the individual
For a contractor the F-tax approval decides whether the client must withhold tax.
Source lines
- Svensk författningssamling, RiksdagenSFS 2011:1244, skatteförfarandelagen · read 2026-08-25 · proof 06988185ffbad1f6
- Svensk författningssamling, RiksdagenSFS 2023:200, mervärdesskattelagen · read 2026-08-25 · proof 06988185ffbad1f6
- SkatteverketSkatteverkets rättsliga vägledning · read 2026-08-25 · proof 06988185ffbad1f6
Next step
Check which of the three is actually triggered today, and file the periods that have already started.
This page reports what the sources say, with the identifier and address of the publisher. It is not legal advice and does not decide an individual matter.
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