F-Tax Explained for New Business Owners
By CodexierPublished 5 min read
Almost every new business in Sweden needs F-skatt, and almost every new owner is unsure what it actually means. In short, it is a tax approval from Skatteverket saying that you, not your customers, pay the tax and social contributions on what you earn. With it comes preliminary tax, paid monthly in advance. This guide explains the approval, the application, how preliminary tax works, what your customers check and the mistakes that are common in year one.
What F-tax is
Without F-skatt, a business customer who pays you for work would in principle have to treat you like an employee: withhold preliminary tax (30 percent) and pay employer contributions. That is why most business buyers will not work with a supplier without it. With F-skatt, the responsibility is yours. There are three variants worth knowing.
| Type | Who has it | What it means |
|---|---|---|
| F-skatt | Sole traders and companies | You pay your own tax and contributions on business income |
| FA-skatt | Sole traders who are also employed | F-skatt on business income, A-skatt deducted by the employer on salary |
| A-skatt | Employees | Employer withholds tax; not relevant for business income |
Applying through Skatteverket
You apply with the tax and fee registration (skatte- och avgiftsanmälan), most easily through verksamt.se where the registrations to Bolagsverket and Skatteverket are joined up. In the same application you register for VAT if your sales are VAT-liable, and as an employer if you will pay salaries. You also estimate the business's profit for the first year, which becomes the basis for your preliminary tax.
- Form of business: sole trader (enskild firma) or limited company (aktiebolag)
- What the business does, with the relevant industry code (SNI)
- Estimated revenue and costs for the first financial year
- Whether you will sell VAT-liable goods or services
- Whether you will employ staff
- Your financial year and accounting method
Skatteverket checks, among other things, that you have filed tax returns and paid tax in the past. Processing usually takes a few weeks. You can start working before approval, but most business customers will want to see the approval first.
Preliminary tax payments
Once approved, Skatteverket sets a monthly preliminary tax based on your estimate. The amount is drawn from your tax account (skattekontot), which you pay into; the due date is normally the 12th of each month, and the 17th in January and August. For a sole trader, the preliminary tax covers both income tax and self-employed contributions (egenavgifter). For a limited company, it covers corporate tax on the company's profit, while the owner's salary is taxed separately through payroll.
The estimate is yours to change. If the business goes better than expected, submit a new preliminary income return (preliminär inkomstdeklaration) and pay more during the year; otherwise you get residual tax (kvarskatt) with interest after the final assessment. If it goes worse, lower the estimate so money is not tied up unnecessarily.
What customers check
Business customers are responsible for checking that you have F-skatt before they pay you for work. They can check it in Skatteverket's e-service, or rely on a written statement from you — which is why invoices commonly say ”Godkänd för F-skatt”. Private consumers do not need to check. Larger customers and public buyers often also check that you are registered for VAT and as an employer, and that you have no tax debts.
On every invoice
”Godkänd för F-skatt”, your organisation number and VAT number where applicable.
On your website
Company name, organisation number and F-skatt in the footer or contact page builds trust with business buyers.
In procurements
Be ready to show a registration extract from Skatteverket on request.
Common mistakes in year one
- Estimating profit too low to keep monthly payments small, then facing residual tax and interest
- Spending VAT and tax money as if it were profit — set aside a share of every payment
- Forgetting that VAT is separate from F-skatt and has its own return deadlines
- Mixing private and business payments in the same account
- Not updating the preliminary tax when the business changes
- Missing tax returns or payments, which can lead Skatteverket to revoke the F-skatt
Our guide to VAT return deadlines covers the other half of the calendar. When you do not need help: a one-person business with a few invoices a month can handle F-skatt, VAT and a simple bookkeeping program on its own. Our bookkeeping support is for when the admin starts crowding out paid work; it is not a replacement for an authorised accountant or tax adviser on complex questions. See also doing bookkeeping yourself or getting help, or book a short call.
Frequently asked questions
Do I need F-skatt to invoice?
You can technically invoice without it, but business customers would then have to withhold tax and pay employer contributions, so in practice almost all of them require F-skatt.
How long does it take to get F-skatt?
Usually a few weeks after a complete application. Apply as early as you can, ideally before your first customer.
Can I have F-skatt while employed?
Yes. You then have FA-skatt: your employer deducts tax from your salary, and you pay preliminary tax on the business income yourself.
What happens if I estimate my profit wrong?
Too low leads to residual tax with interest after the final assessment; too high ties up money. You can change the estimate at any time during the year with a new preliminary income return.
Admin eating your first year?
Fifteen minutes: tell us how your invoicing, receipts and tax payments work today, and we will suggest a routine — or tell you that you can manage it yourself.
Book a free 15-minute call