Proposal regarding rules for approval and revocation of Swedish F-tax

Since an approval for F-tax means that the company itself is responsible for paying taxes and fees, and such approval can be used as a tool for tax evasion, only legitimate companies shall be approved for F-tax. The proposed disqualifications for approval and grounds for revocation aim to strengthen the Swedish Tax Agency's control of approved companies and minimise the abuse of F-tax approval.

The proposal includes, among other things, that the Swedish Tax Agency may deny an application for F-tax or revoke an approval of F-tax in the following situations:

• a foreign company, without a permanent establishment in Sweden, has not complied with a request to provide certain information for the assessment of tax liability according to the Income Tax Act, and
   
• a company does not comply with a decision regarding repayment of tax reduction for installation of green technology. 
   

The provisions are proposed to enter into force on 1 November 2025.