Questions and answers on Swedish law for businesses
34 questions Swedish businesses actually ask. The answer is in the first paragraph, and the provision it rests on is stated below it.
Questions and answers
- Does a small Swedish company need a data protection officer?GDPR (EU) 2016/679 Article 37, read together with the Swedish Data Protection Act (2018:218)
- How quickly must a personal data breach be reported in Sweden?GDPR (EU) 2016/679 Articles 33 and 34
- How many days of annual leave is an employee in Sweden entitled to?Annual Leave Act (1977:480) sections 4 and 12
- What does systematic work environment management require of a small employer?Work Environment Act (1977:1160) chapter 3 section 2 a, with the Work Environment Authority's provisions on systematic work environment management
- When must a Swedish limited company draw up a balance sheet for liquidation purposes?Companies Act (2005:551) chapter 25 sections 13 to 18
- How long must accounting records be kept in Sweden?Bookkeeping Act (1999:1078) chapter 7 sections 2 and 6
- How long is the right to complain in a Swedish consumer sale?Consumer Sales Act (2022:260) chapter 5 section 2 and chapter 4 section 8
- How long is the withdrawal period for a Swedish distance contract?Distance Contracts Act (2005:59) chapter 2 sections 10 and 12
- How quickly must a Swedish public authority release an official document?Freedom of the Press Act chapter 2 sections 15 and 16, read with the Public Access to Information and Secrecy Act (2009:400) chapter 6
- When may a Swedish public authority make a direct award?Public Procurement Act (2016:1145) chapter 19 a
- When is consent required for cookies and trackers in Sweden?Electronic Communications Act (2022:482) chapter 9 section 28, read with GDPR (EU) 2016/679 Article 7
- Which organisations fall under NIS 2, and what are the reporting deadlines?Directive (EU) 2022/2555 Articles 3, 21 and 23
- Which companies must file a sustainability report under the CSRD?Directive (EU) 2022/2464, implemented in the Annual Accounts Act (1995:1554) chapter 6
- Must a supplier send electronic invoices to the Swedish public sector?Act (2018:1277) on electronic invoicing in public procurement, read with Directive 2014/55/EU
- What information about employment terms must a Swedish employer give?Employment Protection Act (1982:80) sections 6 c to 6 g, implementing Directive (EU) 2019/1152
- What must a double materiality assessment contain?Directive (EU) 2022/2464 and ESRS 1 section 3, implemented in the Annual Accounts Act (1995:1554) chapter 6
- What must a company report under the EU taxonomy?Regulation (EU) 2020/852 Articles 3, 8 and 18, with Delegated Regulation (EU) 2021/2178
- What do the corporate sustainability due diligence rules require?Directive (EU) 2024/1760 Articles 5 to 16 and 22
- What applies to green claims in marketing?Marketing Act (2008:486) sections 8 and 10, with Directive (EU) 2024/825
- When is a permit or notification required for environmentally hazardous activities?Environmental Code (1998:808) chapter 9 section 6, with the Environmental Assessment Ordinance (2013:251)
- What does self-monitoring of an environmentally hazardous activity require?Environmental Code (1998:808) chapter 26 section 19, with the Ordinance (1998:901) on operators' self-monitoring
- What producer responsibility applies to packaging in Sweden?Ordinance (2022:1274) on producer responsibility for packaging, chapters 3, 6 and 7
Business questions with their own pages
- Sole trader or limited company in Sweden, what differs?
- F-tax, VAT and employer registration in Sweden, what is required?
- When does a small Swedish business become liable for VAT?
- Bookkeeping and annual reports for a small Swedish company
- When does a small Swedish company need a statutory auditor?
- Employment forms and probation under Swedish law
- Notice periods and order of selection in a small Swedish company
- What applies from the first employee in Sweden?
- Contractor or employee in Sweden, what decides?
- Swedish VAT returns, which period applies and when is it due?
- Sickness benefit and pension for the self-employed in Sweden
- Customer contracts, website terms and GDPR for a small Swedish company
Swedish law
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