Field Notes

concept

F-skatt

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F-skatt is a Swedish tax-registration approval that moves responsibility for tax and social contributions from the payer to the person doing the work. Without it, whoever pays for a service must deduct tax and pay Arbetsgivaravgifter on the compensation. With it, the recipient handles their own Preliminärskatt and Egenavgifter instead.1

The approval is what lets a business invoice another business without being treated as its employee for tax purposes. That is its commercial function: a client who would otherwise inherit an employer’s obligations can contract for the work as an ordinary purchase.

F-skatt and FA-skatt

FA-skatt is the same approval for someone who runs a business while also holding employment. The two halves are kept apart: the employer deducts tax on the salary as usual, while the holder is responsible for tax and contributions on compensation earned through the business.1 Anyone combining a job with a side business needs the FA variant rather than plain F-skatt.

What the approval does not reach

Two boundaries decide whether the approval helps in a given transaction.

The approval also matters only for services. Sales of goods do not trigger the payer’s deduction and social-contribution obligations in the first place, so an approval changes nothing about them.1 A business selling only physical products therefore gains none of this protection from being approved, though it may still need the registration for other reasons.

What it does not settle

F-skatt is not a substitute for VAT registration, bookkeeping, or employer registration, and holding it does not by itself establish that a relationship is a genuine contract rather than employment for purposes outside tax. Swedish business tax map routes to the other registrations a Swedish business decides on separately.

  1. Skatteverket, F-skatt och FA-skatt, captured 2026-07-29 in Skatteverket business tax pages 2026. ↩↩↩↩

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