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Fiscal Representative in Sweden

Fiscal Representative in Sweden

A fiscal representative in Sweden is an appointed third party (corporation or individual, in some cases) acting on behalf of a Swedish company or permanent establishment that needs to comply with certain local tax requirements.

Using a fiscal representative in Sweden is mandatory in some cases, such as in the case of non-EU companies that will be subject to VAT registration (please see below), but also for the general purpose of making sure that the Swedish branch or subsidiary remains fully tax compliant.

Our team specializing in company registration in Sweden can also offer complete solutions for those looking to appoint a trusted fiscal representative.  Read the information presented below for more details on the use of the representative, how and when to appoint one, and how we can help you.

What is the role of a fiscal representative in Sweden?

The fiscal representative has an essential role in the VAT registration process for non-European companies that will be doing business in Sweden.

In addition to the important role of handling the VAT registration process for non-Swedish, non-European companies, the fiscal representative can also assist with:

  • General tax compliance matters, needed submissions, corrections, or amendments to filed statements, as needed;
  • VAT compliance in addition to the steps needed for the mandatory registration when engaging in business activities that are subject to this tax;
  • Handle any VAT or tax disputes with the authorities, as may be required from time to time.

Even if the fiscal representative in Sweden is empowered to act on behalf of the taxpayer in front of the Swedish authorities, the taxpayer (the company) is the one liable for taxation purposes.

Do all companies need a Swedish fiscal representative?

Apart from the mandatory situation in which the company is not registered in another European country and it needs to engage in VAT-taxable activities in Sweden, there is no formal indication to appoint a fiscal representative. However, in practice, this step can be helpful, especially for international businesses or businesses owned by international investors who cannot be always present in Sweden, as needed to handle communications or requests for the tax authorities.

The fiscal representative is not the one who will set up a company in Sweden, rather this third party is appointed during the incorporation phase. This being said, our team offers comprehensive company incorporation packages that focus primarily on the registration of the AB company, or another chosen business form, with the Swedish Company Register (Bolagsverket).

How can you assist investors?

Our team offers assistance during the company registration phase, as well as guidance in the pre-registration choices, such as when choosing one of the available business forms that foreign investors can incorporate in Sweden.

Once the business is registered, and as part of our tax services, included or separate from the ones offered by the fiscal representative in Sweden, we can also offer information on tax compliance matters. There is no tax for payroll in Sweden, however, companies need to comply with the social security contributions. Some of the most important tax rates are listed below:

  • 20.6% corporate income tax rate;
  • 25% standard value-added tax;
  • 0%, 6%, or 12% reduced value-added tax.

When choosing to work with our experts in company formation in Sweden, local and international investors benefit from comprehensive incorporation solutions. Moreover, they can ensure the complete and ongoing tax compliance of their business (irrespective of its business form), when they also work with our agents who act as fiscal representatives.

Contact us for more information on the role and appointment of the fiscal representative in Sweden.