{"id":232,"date":"2024-03-05T08:20:12","date_gmt":"2024-03-05T08:20:12","guid":{"rendered":"https:\/\/lawyerssweden.com\/?p=232"},"modified":"2024-03-13T08:38:57","modified_gmt":"2024-03-13T08:38:57","slug":"fiscal-representative-in-sweden","status":"publish","type":"post","link":"https:\/\/lawyerssweden.com\/fiscal-representative-in-sweden\/","title":{"rendered":"Fiscal Representative in Sweden"},"content":{"rendered":"\n<p>Both EU and non-EU companies doing business in <strong>Sweden<\/strong> are required to register for VAT in this country. The main difference between them is that for the latter enterprises it is also necessary to appoint a <strong>fiscal representative<\/strong>.<\/p>\n\n\n\n<p>Below, we present the main requirements associated with having a <strong>fiscal representative in Sweden<\/strong> and who can offer such a service. If you are considering setting up a business here, you can first rely on our <strong><a href=\"https:\/\/lawyerssweden.com\/\">Swedish lawyers<\/a><\/strong> for guidance with the registration.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_64 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/lawyerssweden.com\/fiscal-representative-in-sweden\/#legal-obligation-to-appoint-a-fiscal-agent-in-sweden\" title=\"Legal obligation to appoint a fiscal agent in Sweden\">Legal obligation to appoint a fiscal agent in Sweden<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/lawyerssweden.com\/fiscal-representative-in-sweden\/#who-can-offer-fiscal-representation-services-in-sweden\" title=\"Who can offer fiscal representation services in Sweden?\">Who can offer fiscal representation services in Sweden?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/lawyerssweden.com\/fiscal-representative-in-sweden\/#can-eu-companies-use-a-fiscal-representative\" title=\"Can EU companies use a fiscal representative?\">Can EU companies use a fiscal representative?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/lawyerssweden.com\/fiscal-representative-in-sweden\/#duties-of-a-swedish-fiscal-agent\" title=\"Duties of a Swedish fiscal agent\">Duties of a Swedish fiscal agent<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/lawyerssweden.com\/fiscal-representative-in-sweden\/#vat-compliance-requirements-in-sweden\" title=\"VAT compliance requirements in Sweden\">VAT compliance requirements in Sweden<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"legal-obligation-to-appoint-a-fiscal-agent-in-sweden\"><\/span><strong>Legal obligation to appoint a fiscal agent in Sweden<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Designating a <strong>tax representative in Sweden<\/strong> is required by law. This is applicable to any non-EU-based business that conducts transactions that are subject to Swedish taxation, including:<\/p>\n\n\n\n<ul>\n<li>importing goods from non-EU states to Sweden;<\/li>\n\n\n\n<li>exporting products from Sweden to countries outside the EU;<\/li>\n\n\n\n<li>supplying goods from EU member states for use in Sweden;<\/li>\n\n\n\n<li>B2B trade of goods from Sweden to EU member states;<\/li>\n\n\n\n<li>B2C trade of goods and services, including through marketplaces, with Swedish citizens.<\/li>\n<\/ul>\n\n\n\n<p><br>The <a href=\"https:\/\/www.skatteverket.se\/servicelankar\/otherlanguages\/inenglish.4.12815e4f14a62bc048f4edc.html\"><strong>Swedish Tax Administration<\/strong><\/a> penalizes businesses that do not designate a tax agent.<\/p>\n\n\n\n<p>If you are not sure if you need to appoint a <strong>fiscal representative<\/strong>, feel free to address our <strong>law firm in Sweden<\/strong> for advice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"who-can-offer-fiscal-representation-services-in-sweden\"><\/span><strong>Who can offer fiscal representation services in Sweden?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Both a <a href=\"https:\/\/lawyerssweden.com\/accountant-in-sweden\/\"><strong>Swedish accountant<\/strong> <\/a>and accounting firm can act as a <strong>fiscal representative<\/strong> for non-EU enterprises. The designated agent will act as a representative before the regional VAT authorities.<\/p>\n\n\n\n<p>The main aspect to consider is that the <strong>Swedish fiscal representative<\/strong> bears the responsibility of completing all VAT-related duties.<\/p>\n\n\n\n<p>You can also rely on our local accountant for <strong>tax representation services in Sweden<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"can-eu-companies-use-a-fiscal-representative\"><\/span><strong>Can EU companies use a fiscal representative?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><br>It is not necessary for businesses located in EU states to designate a <strong><a href=\"https:\/\/lawyerssweden.com\/vat-sweden\/\">VAT representative<\/a><\/strong>. However, they may designate such an agent to handle the tax requirements on their behalf in order to ease their interactions with the local tax authorities.<\/p>\n\n\n\n<p>Feel free to address our <strong>lawyers in Sweden<\/strong> for guidance and tailored solutions, no matter if you own an EU or non-EU company.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"duties-of-a-swedish-fiscal-agent\"><\/span><strong>Duties of a Swedish fiscal agent<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>These are the main responsibilities of a <strong>fiscal representative in Sweden<\/strong>:<\/p>\n\n\n\n<ul>\n<li>registering the company for VAT, but also enrolling it for taxation (when required);<\/li>\n\n\n\n<li>confirming that, for EU VAT purposes, the company is properly registered with the appropriate tax authority;<\/li>\n\n\n\n<li>making sure currency rates, VAT rates, return filing dates, and invoices are respected;<\/li>\n\n\n\n<li>drafting and filing up VAT returns and any further paperwork that may be required;<\/li>\n\n\n\n<li>preserving documents in accordance with the directives and specifications provided by the Swedish tax authorities;<\/li>\n\n\n\n<li>handling any fines, penalties, or other charges related to the import of products.<\/li>\n<\/ul>\n\n\n\n<p>The obligations of a <strong>tax representative<\/strong> are essentially the same, even if the company is an EU or a non-EU one.<\/p>\n\n\n\n<p>Do not hesitate to request the support of our <strong><a href=\"https:\/\/lawyerssweden.com\/legal-services-in-sweden\/\">Swedish lawyers<\/a><\/strong> if you have unclarities related to <strong>fiscal representation<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"vat-compliance-requirements-in-sweden\"><\/span><strong>VAT compliance requirements in Sweden<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Here are the main aspects to consider when it comes to filing VAT statements in Sweden:<\/p>\n\n\n\n<ul>\n<li>if a company\u2019s yearly turnover is subject to VAT and exceeds SEK 40 million, it must file periodic VAT reports on a monthly basis;<\/li>\n\n\n\n<li>if a company&#8217;s annual income subject to VAT is less than SEK 40 million, it must file VAT returns on a quarterly basis;<\/li>\n\n\n\n<li>the VAT return must be electronically submitted between the 1<sup>st<\/sup> and the 12<sup>th<\/sup> of the month following the return period;<\/li>\n\n\n\n<li>large enterprises with a turnover over SEK 40 million must file VAT reports on the 26<sup>th<\/sup> of the month after the return period.<\/li>\n<\/ul>\n\n\n\n<p>Feel free to <strong><a href=\"https:\/\/lawyerssweden.com\/contact\/\">contact us<\/a><\/strong> if you need <strong>fiscal representation services in Sweden<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Designating a tax representative in Sweden is required by law. This is applicable to any non-EU-based business that conducts transactions that are subject to Swedish taxation.<\/p>\n","protected":false},"author":3,"featured_media":233,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[39,96,9,98,97],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscal Representative in Sweden - Rely on our Swedish Accountant<\/title>\n<meta name=\"description\" content=\"Contact us if you need fiscal representation in Sweden. 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