F-skatt in Sweden: What It Is and How to Apply
F-skatt is one of the first things to sort when you start a business in Sweden. Without it, clients can legally refuse to pay your full invoice. Here's everything you need to know.
Quick Answer
F-skatt (F-skattsedel) means you pay your own preliminary income tax directly to Skatteverket. It proves to your clients that they don't need to deduct tax from your invoice. You apply for it via verksamt.se or directly at skatteverket.se. Approval typically takes 1–2 weeks.
The Swedish tax deduction system explained
In Sweden, income tax must always reach Skatteverket. The question is: who is responsible for paying it?
When you are an employee (A-skatt), your employer deducts your tax from your salary each month and pays it directly to Skatteverket. You never see it — your payslip shows the gross salary and the net amount you receive after deduction.
When you run a business (F-skatt), there is no employer to deduct your tax. Instead, you are responsible for paying preliminary tax directly to Skatteverket — usually in monthly or quarterly instalments based on your expected income.
What F-skatt actually does for your business
F-skatt serves as a declaration to anyone who pays you: "I handle my own taxes. You don't need to deduct anything from my invoice."
Without F-skatt, Swedish law requires your clients to deduct 30% from every payment they make to you and send that money to Skatteverket on your behalf. This creates:
- Significant administrative burden for your clients
- A cash flow problem for you (you only receive 70% of invoiced amounts)
- A strong incentive for clients to simply refuse to work with you
In practice, having F-skatt is a basic requirement for doing business with any professional Swedish company. Larger organisations will often refuse to engage suppliers without it.
F-skatt vs A-skatt vs FA-skatt
Type
F-skatt
What you wantWho it's for
Business owners, freelancers, aktiebolag
How tax is paid
You calculate and pay your own preliminary tax to Skatteverket
Type
A-skatt
For employed peopleWho it's for
Employees
How tax is paid
Your employer deducts tax from your salary and pays it for you
Type
FA-skatt
CombinationWho it's for
People who are both employed and run a business
How tax is paid
A-skatt on employment income + F-skatt on business income
How to apply for F-skatt
There are two ways:
Option A — Apply during company registration
When you register your company at verksamt.se, you can apply for F-skatt and moms registration in the same flow. This is the most efficient approach — one process, one submission.
Option B — Apply separately at skatteverket.se
If your company is already registered, go to skatteverket.se and search for 'Ansökan F-skatt'. You'll submit the application using BankID. You'll need your organisationsnummer and basic information about your planned business activity.
How preliminary tax (F-skatt payments) actually works
When Skatteverket approves your F-skatt, they assign you a preliminary tax amount — an estimated monthly or quarterly payment based on the income you expect to earn.
You pay this amount on the 12th of each month (or the relevant due date). At year end, when you file your tax return, Skatteverket reconciles your estimated payments against your actual taxable income:
- If you overpaid — you get a tax refund (skatteåterbäring), usually paid in April/June the following year.
- If you underpaid — you pay the difference (kvarskatt), typically due in August/September.
If your income changes significantly during the year (which is common for early-stage businesses), you can apply to Skatteverket to adjust your preliminary tax amount up or down. This prevents large reconciliation amounts at year end.
What to include on your invoices
Once you have F-skatt, your invoices should clearly state that your company holds F-skatt approval. Most Swedish accounting software adds this automatically. A compliant Swedish invoice must include:
- Your company name and organisationsnummer
- Your VAT number (momsregistreringsnummer) if registered for moms
- A statement that the company has F-skatt (e.g., "Innehar F-skattsedel")
- Invoice date and due date (typically 30 days)
- Description of the service or goods
- Net amount, moms amount (if applicable), and total
- Bank details (bankgiro or IBAN)
Frequently asked questions
How long does it take to get F-skatt approved?
Most applications are processed within 1–2 weeks. Skatteverket may request additional information, which can extend the timeline. You can apply at the same time as you register your company via verksamt.se.
Can F-skatt be denied?
Yes. Skatteverket can deny F-skatt if you have unpaid tax debts, a history of tax violations, or if they determine you are not conducting genuine business activity. If denied, you can appeal the decision or reapply once the underlying issue is resolved.
What is the difference between F-skatt and FA-skatt?
F-skatt means you pay your own preliminary tax entirely (used by companies and self-employed people). FA-skatt is for people who are both employed and self-employed — your employer deducts A-skatt on your salary, and you pay F-skatt on your business income separately.
Do I need F-skatt for my AB?
Yes, your aktiebolag should have F-skatt. When a client pays your company's invoice, they should not have to worry about deducting tax. Without F-skatt on your company, clients are legally required to deduct 30% from your invoice and pay it to Skatteverket — which most will refuse to do.
How much preliminary tax do I pay with F-skatt?
Skatteverket assigns a preliminary tax amount based on your expected income. This is typically paid monthly or quarterly. At year end, you file your income tax return and either pay the difference or receive a refund depending on actual profit.
What happens if I invoice without F-skatt?
If your company does not have F-skatt, Swedish clients must deduct 30% of your invoice amount and pay it directly to Skatteverket. This is administratively burdensome for them, so the practical result is that most Swedish companies will refuse to work with you at all.
Not sure where you stand with Skatteverket?
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