Approval for F-tax - New conditions and grounds for revocation

A Swedish F-tax approval means that the person, whether an individual or a company, conducting business in Sweden is responsible for paying preliminary tax and social security contributions on work performed in Sweden. If a person does not hold an F-tax approval, the customer purchasing the services will be liable to withhold tax on the portion of the invoice relating to work carried out in Sweden.

Foreign companies with a permanent establishment in Sweden are required to file an income tax return in Sweden. Since 2021, foreign companies without a permanent establishment in Sweden are instead obligated to provide specific information to the Swedish Tax Agency. This information enables the Tax Agency to assess whether the company has a permanent establishment and, consequently, should file an income tax return.

Under the new rules introduced in November 2025, foreign companies without a permanent establishment in Sweden risk having their F-tax revoked or application for F-tax denied if they fail to provide the specific information required for the Tax Agency to assess whether the company has a permanent establishment in Sweden or not. The rules also apply to taxable persons who have not complied with a decision from the Tax Agency regarding repayment of incorrect payments linked to certain tax reductions.

The new rules make it even more important for foreign companies to submit the required information accurately and on time.

If you have any questions regarding F-tax approval or need assistance with filing the specific information, do not hesitate to contact Schjødt’s tax lawyers.