Here are 10 common questions and answers in the category f-skatt (contractor tax) for the Swedish construction industry. Every answer is anchored in primary law (PBL, BBR, KTjL, AFS, ABS 18, AB 04) and authoritative guidance. The data is open and free to use with attribution.
F-skatt is Skatteverket's certificate confirming that you run a business and pay your own taxes and social contributions. It is mandatory for all companies performing contracting work. Clients can verify F-skatt via Skatteverket's online service.
Sources: Inkomstskattelagen · Skatteverket
Without F-skatt, the company cannot apply the ROT (renovation tax deduction). If you hire a firm without F-skatt and claim ROT, this counts as tax fraud and you bear the consequences. Always verify F-skatt before work begins.
Sources: Skatteverket
Go to skatteverket.se, use the e-service "Kontrollera F-skatt" and enter the company registration number. The result shows whether F-skatt is active, dormant or revoked. Free of charge.
Sources: Skatteverket
A-skatt applies to employees (the employer withholds tax). F-skatt applies to self-employed business owners (the company pays its own tax and employer contributions). FA-skatt is a combination (used by some consultants).
Sources: Skatteverket
Yes, if the company fails to pay tax, VAT or employer contributions. Skatteverket issues a warning first, then revokes F-skatt. The company can then no longer invoice as a business or offer ROT.
Sources: Skatteverket
Yes, in order to qualify as a business and be able to invoice clients. Without F-skatt the work counts as employment, and the client becomes liable to withhold A-skatt and pay employer contributions.
Sources: Inkomstskattelagen
Via verksamt.se or directly with Skatteverket. The application is free, processing takes 1-4 weeks. A description of the business and expected turnover is required. It can be combined with other company registrations.
Sources: Skatteverket
Without F-skatt the client (building owner) becomes liable to withhold A-skatt and pay employer contributions for the person performing the work. This can cost an extra 30-50%. F-skatt places the full tax responsibility on the company.
Sources: Inkomstskattelagen
Yes, foreign companies can apply for F-skatt in Sweden if they have operations here. A Swedish personal or coordination number is usually required for the authorized signatory. The process takes a bit longer.
Sources: Skatteverket
SNI (Svensk Näringsgrensindelning) is a code identifying the company's line of business. Construction uses codes in the 41-43 range. Relevant for reverse VAT: companies with SNI 41-43 are often classified as construction companies.
Sources: SCB