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Hello,

I would like to ask a few questions about posting employees to Sweden from a company in another EU country. The company they will provide service to is a Swedish company. The employees won't stay longer than 183 days.

1. As a foreign company with no permanent establishment in Sweden, is it necessary to register for F-tax? And if we would register for F-tax, will we become liable for corporate income tax, or any other taxes?

2. Do we have to register as VAT payers in Sweden?

3. Which taxes we will have to pay in Sweden regarding the employees:

a) if we will have A1 certificates?

b) if we fail to provide A1 certificates?

Thank you for your answers!

3 Comments
  1. anon
    D Andersson
    May 10, 2019

    Hi,

    1 It is not necessary to have an F-tax if your client don´t demand one. Even if you have one you are not automatically liable for any tax.

    2 In normal cases you don´t have to register for VAT but there are exceptions.

    3a If you have an A1 certificate you don´t have to pay social fees in Sweden. In most cases you don´t pay any income tax either.

    3b If you don´t have an A1 certificate you need to pay social fees in Sweden. In most cases you don´t pay any income tax.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB

  1. anon
    MariusV
    May 10, 2019

    Thank you for the answer.

    Could you clarify which fees are included in social fees? Kommuskatt or arbetgivareavgift or both?

    Best Regards,

    Marius

  1. anon
    D Andersson
    May 11, 2019

    Hi Marius!

    When I write Social fees, it is only arbetsgivaravgifter.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB