Enskild näringsverksamhetSweden
What it takes to form, own and run a sole trader in Sweden, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Det är en företagsform där du som privatperson och ensam ägare driver och ansvarar för företaget.
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Det är en företagsform där du som privatperson och ensam ägare driver och ansvarar för företaget.
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Du ansöker om godkännande om F-skatt och gör en anmälan om momsregistrering samt arbetsgivarregistrering hos Skatteverket. Allt är kostnadsfritt.
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Du ska även redovisa företagets inkomster i en så kallad NE-bilaga.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Enskild näringsverksamhet.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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Det är en företagsform där du som privatperson och ensam ägare driver och ansvarar för företaget.
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Enskild näringsverksamhet.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Enskild näringsverksamhet are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Enskild näringsverksamhet.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
The business's income is reported by the owner in an NE-bilaga with the owner's own income tax return.
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Du ska även redovisa företagets inkomster i en så kallad NE-bilaga.
- CFC rules in Sweden
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Enskild näringsverksamhet.
Every business in Sweden
VAT
- Standard rate
- 25%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 12% Restaurant services, hotel accommodation and camping, and works of art
- 6% Food, including takeaway food, from 1 April 2026
- 6% Admission to theatre, opera, ballet and similar performances, and dance events from 1 July 2026
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Det är 25 procent moms på nästan alla varor och tjänster, men i vissa fall är det 12 procent eller 6 procent som gäller.
- Registration threshold
- SEK 120,000 · about €10,813
annual turnover; the exemption applies only to a business based in Sweden and only if turnover did not exceed the limit in either of the previous two calendar years; calendar year
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Ditt företag har en årsomsättning på mer än 120 000 kronor under det aktuella kalenderåret.
- Voluntary registration
- Yes
A business with annual turnover of SEK 120,000 or less may choose to register for VAT voluntarily; the registration is subject to application and a delay rule before it can be withdrawn.
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Du kan välja att registrera ditt företag för moms även om företagets årsomsättning är 120 000 kronor eller lägre
- A foreign company
- Registers from its first taxable supply
The SEK 120,000 low-turnover exemption is limited to a business based in Sweden, so a non-established business registers from its first taxable supply. The Tax Agency's guidance names no fiscal representative requirement.
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If your business’s annual turnover in Sweden does not exceed SEK 120,000, and your business is based in this country, you generally do not need to register it for VAT.
- Returns filed
- Depends on the business
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Du kan vara registrerad för att lämna momsdeklaration en gång per år, varje kvartal eller varje månad.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
5 services name Sweden on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Enskild näringsverksamhet
- Identifier
- SE-ENSKILD-NARINGSVERKSAMHETA form ISO 20275 does not list.