Business Plan Sweden

7/31/2019 Business Plan Sweden

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2Starting Up a Business

2012:1

Starting Up

a BusinessInormation and guidancerom the authorities

Considering

I am considering startinga business. What do Ihave to bear in mind?

Starting

I have decided to starta business. How do Igo about it?

RunningI am running a business.Whats the best wayor me to do it?

Developing

I want to develop mybusiness. How can Imove orward?

Closing downI am going to close downmy business. How do Igo about this?


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Do you want to start a business?

This brochure provides you with an overview o what you

need to know and do to start up and run a business.

We present the inormation in phases that many entrepre-

neurs go through: Considering, Starting, Running, Developing

and Closing down. Our headings give you a view o what lie

as an entrepreneur may be like.

This brochure is one o several products rom six cooperating

authorities where we bring together inormation and services

to make it easier or you. You can also check out the website

or those who run or are about to start a business,

verksamt.se, where you can nd more inormation and

e-services rom several authorities gathered in one place.

Good luck!


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Contents

Considering 4Starting up a business while employed 4

Starting up a business while unemployed 4

Starting up a business as a student 5

Starting up a business when under the age o 26 5

Starting 6Financing your start 6

Find out whether you need a permit or not 6

Choose the orm o business enterprise 7

Protect the business name 10

Register your business enterprise 10Getting started with marketing 11

Finding premises 11

Protecting your ideas 12

Insuring yoursel and your business 12

Running 14Making tax deductions 14

Do you need a cash register? 14

Paying tax on the earnings o the business 14

Receiving remuneration or salary 15

Paying dividends and receiving bonuses 15How VAT works 16

Closing the accounts and ling

an income tax return 16

Submitting your income tax return, your VAT

and PAYE return and your payments on time 17

Submitting an annual report 17

Employing sta 17

Contracting another business operator 18

International trading 19

I you all ill or have children 21

Developing 23Reaching out to new markets 23

Financing growth 23

Managing a growing business 23

Closing down 24Selling the business 24

Generational ownership changes 24

Bankruptcy 24

More help available here 25


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4 Starting Up a Business

Considering

I you want to succeed as an entrepre-

neur, you must be passionate about your

business, work hard and enjoy doing

business.

You have to be able to see the big picture

in your nances, manage your costs and

generate revenues.

Earning money quickly by running a busi-ness is a myth. Many entrepreneurs haveto go without a salary or a pretty long timeaer starting up their business.

One way o starting is to convert yourhobby into a business. o assess whetheran activity is a hobby or a business,the Swedish ax Agency (Skatteverket) looksat three things: independence, duration

and the objective o making a prot.I you sell your own products, you arealways considered to be independent. I youcarry out assignments or others, you musthave control o how the assignments are tobe carried out to be considered independent.Your business must be conducted on a regularand lasting basis, meaning over an extendedperiod o time. Te purpose othe business must be to earn a prot. You mustbe able to show that your business is estimatedto provide a nancial surplus on the long term.

I your business meets these three re-quirements, it is considered to be a businessenterprise and not a hobby. I so, it may betime to apply or F tax (corporate tax) withthe Swedish ax Agency and begin lie as anentrepreneur.

Starting up a businesswhile employed

You can combine employment with running

your own business. However, you may notwork with anything that competes with youremployers business, nor do anything disloyal

to your employer. In some cases, your em-ployment contract will speciy your optionsor running your own business alongsideyour employment. It is always best to discussyour plans with your employer beore start-ing up your business.

Te amount o tax you pay will be deter-

mined by your total income rom employ-ment and your own business. I you are asole trader, you should apply or FA tax(FA-skatt).

Starting up a businesswhile unemployed

Te Swedish Public Employment Service(Arbetsrmedlingen) oers assistance tojobseekers with a business concept, who want

to start up their own business. o qualiy, youhave to be unemployed and registered withthe Public Employment Service. Te PublicEmployment Service can help you with avariety o services, such as an assessment oyour business concept or training in how tostart up a business.

In some cases, the Public EmploymentService is also able to provide nancial assis-tance through the labour market programmeStart-up Grants. Under this programmeyou can get nancial assistance or up to six

months while working on getting your owncompany o the ground.

Te Public Employment Service decideswhether to grant you nancial assistance. Anexternal consultant helps to assess your busi-ness concept. It has to be protable and ableto provide long-term nancial support.Te Public Employment Service will alsoconsider your ability to run your own busi-ness. You can have begun the work o startingyour business, but you may not in principle

have received any revenue. For instance, youmay not have raised a bank loan or sent anyinvoices to customers.


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Te nancial assistance consists o an activ-ity grant that is equivalent to your unemploy-ment benet. You may still be eligible or thegrant even i you are not entitled to unem-ployment benets, but the grant would pro-vide less money. Tis support is taxable and

treated as income or pension calculations.o receive an activity grant, you must

be unemployed or at risk o becoming

unemployed

be registered with the Swedish Public

Employment Service.

In cities within the regional policy supportzone, those who are employed are alsoeligible or support to start their own busi-ness. Tis support can be combined with

the Special Business Start-up Grant pro-gramme. Tis is aimed at people who want tostart their own business, but have a disabilitythat entails a diminished work capacity.Tis support is to be used or investments,etc. Te Public Employment Service canprovide inormation on the amount oassistance available.

Starting up a business as a student

You may start a business while you are study-ing. Just remember that i you are receivingnancial aid rom the Swedish NationalBoard o Student Aid (CSN), both yourstudent loan and study grant will be reducedi you earn more beore tax than a set maxi-mum amount. How much you can earn persix-month period depends on how manyweeks you receive student unding.

Starting up a business when

under the age o 26I you start a business as a sole trader or area partner in a trading partnership or limitedpartnership and have not turned 26 years oage by the beginning o the year, you pay lesssel-employed social security contributions.Sel-employed social security contributions.Tey are national ees you pay or nationalsocial insurance as a business operator.

It was good that we didnt know so much about how things

are usually done. I we did, we might not have dared to

try, says Erika Hillergren, one o the women behind

the ecological grocers, Sjlunda grd Ekogrossisten AB.

With our ecological candies, we succeeded in nding a

product that was missing rom the Swedish eco-shelves.

Our goal is to introduce new products. And well soon be

able to take out a salary.

Today, we have several dierent departments or butche-

ring, production, processing and import. But in the middle

o the 1990s, when we saw that the demand or Halal meatwas growing, we had a hard time getting the nancing

needed to develop the business, says Namir Zetali,

one o the ounders o Halal butchers, Qibbla Halal Ktt AB.

My best tip or those seeking nancing at the bank is

to have documentation or everything, preerably with

gures as well. Everything rom a business plan to market

surveys and statistics.

Ater the start-your-own-business course, I began putting

fyers in letterboxes where I knew many people lived who

needed household services and home-help service, says

Monika Baker, nurse and owner o Hem och Hlsa Eko AB.

Ive always put my heart and soul in my company, although

Ive stretched mysel to the limit sometimes. Today, I workor both the municipality and private customers and have

several part-time employees.

Photo:Ka

tarinaNyman

Photo:MichaelMcLain

Photo:ToreTobiasson


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Starting

Regardless o what you intend to work

with, you gain a great deal by planning

your business start and being well

prepared. One way o getting started

is to describe your business concept in

a business plan.

Te business plan is a tool that helps youplan your business start. In the business planyou describe how you are going to put yourbusiness concept into eect so that you haveclear objectives or your operations. Tinkthrough your business concept careullybeore starting up. Describe

what product or service you will be selling

who will be buying the product or service

the market

your advantages and disadvantages

compared with competitors.

Te business plan must be easy to under-stand. Although it has to be actual, it mustalso attract interest. Keep in mind that sup-pliers and customers may want to see yourbusiness plan.

A business plan may vary in detaildepending on the nature o the business. Ithas to be a living document that keeps pacewith the development o your business and

is updated regularly.Your business plan should include three

budgets a start-up budget, a prot budgetand a cash ow budget.

You need the business plan or yourselin particular. Only when you yoursel havea good grasp o what you want to do in yourbusiness and how it is going to be done canyou be more convincing in getting otherpeople to listen and take an interest.

Financing your start

You need money to start up a business. Formany businesses, bank loans are the mostimportant orm o nance. o approve loans,lenders preer businesses to be making goodsales and turning over a prot. New business-es are unable to do this. In this situation, the

bank will usually want you to provide privatesecurity or name a guarantor or the loan.

How much you can borrow depends onthe estimated risk involved in your businessconcept. Tis risk actor also determines howmuch collateral you must provide.

Remember to include interest and loanrepayments in your budget to give you a goodoverall view o the costs and expenses in yourbusiness.

I you only need a small amount o money,

banks oer an overdra acility. Ten youcan use the credit on your account to nanceyour purchases or a period o time. Tismay be more expensive than a bank loan, butcould work well as a short-term loan.

You can also nance your business by rent-ing, leasing or buying items on instalment in-stead o paying or everything at once. It maybe more expensive than borrowing or usingyour own unds, but you do not need to haveaccess to as much cash when you begin.

Find out whether youneed a permit or not

When you start a business, it is important tond out whether the business needs to havea permit rom, register with, or make someother notication to any public authority.Tis may involve special requirements on

you as the business operator

the premises

the business itsel.

Licensing and supervisory authorities maybe local, regional or national. Local and


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regional authorities include municipalities,county administrative boards and policeauthorities. Te Swedish Data InspectionBoard (Datainspektionen) and the NationalFood Administration (Livsmedelsverket) areexamples o national authorities.

When you contact an authority, keep inmind that the processing time and the eesyou must pay can vary. Tere are oen spe-cial electronic services or orms you can useto submit inormation.

Choose the orm obusiness enterprise

When choosing the orm o business enter-prise, it is important to consider all o thecharacteristics o the orm o the businessenterprise and reect on what suits you andyour situation the best. A summary o themost common orms o business enterprise

is shown below.Sole trader business

As a sole trader you run and are responsibleor the business as a private person. You arepersonally responsible or agreements beingkept and liabilities being paid, but you mustkeep the nances o the enterprise separaterom your own private nances. No startingcapital is required or sole traders. In mostcases, the business does not have to be audit-ed, although taking expert nancial advice

may nevertheless be wise. Your business willbe identied by your personal ID number.

I you run your business as a sole traderyou can employ sta. However, you cannotemploy your husband or wie. I you bothwork in the business, you may instead sharethe prot between you. Te same rules applyor cohabiting partners with mutual children.

You may, but do not normally need to reg-ister the enterprise with the Swedish Compa-nies Registration Ofce (Bolagsverket). I you

do so, the business name is protected in thecounty in which you are registered. Besidesthe name protection, there may be otherreasons to register the enterprise with the

Swedish Companies Registration Ofce.For instance, you may have to be registeredi your business submits tenders in publicprocurement processes or i a licence orpermit is required or certain activities.

Trading partnership

I you want to run your business with some-body else, you can orm a trading partner-ship. Te trading partnership has to have atleast two owners, reerred to as partners. Youare not counted as employees, but the tradingpartnership may employ sta.

A trading partnership must always beregistered with the Swedish CompaniesRegistration Ofce. Te enterprise gets itsregistration number and business namethrough the registration. Te name o a trad-

ing partnership is protected in the county inwhich it is registered. Te partners have toagree to operate a trading partnership beoreregistering with the Swedish CompaniesRegistration Ofce. Tis agreement shouldbe in writing so you remember what youdecided on the division o labour, how protsor losses are to be distributed and what hap-pens i a partner wants to leave the tradingpartnership, or instance. Tis type o agree-ment is known as a partnership agreement or

articles o partnership.No starting capital is required or a trad-ing partnership. You yourselves decide howmuch you want to invest in the enterprise.Te starting capital need not be registeredanywhere.

As partners, you represent the tradingpartnership and have joint inuence.

Use the tool Find permits on

verksamt.se. Search or your

business to get suggestions

o permits. Some o the permits

you may apply or electronically

through the website.
http://verksamt.se/http://verksamt.se/


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No partner may do anything against theothers will, unless you have specially agreedon it. You are personally and jointly respon-You are personally and jointly respon-sible or ensuring that the partnerships agre-ements are kept and that its debts are paid.Consequently, you may be orced to pay the

partnerships debts rom your own privatenances alone. You can then in turn make aclaim against the trading partnership or theother partners or their share o the debt.

I any o the partners is a legal entity andi the entity is o a certain size the trad-ing partnership must have an approved orauthorised public accountant. Even ithe partnership is not required to have anaccountant, it may be wise to have a compe-tent nancial advisor.

Limited partnershipTe rules or a limited partnership are thesame as or a trading partnership, with a ewexceptions. Te largest dierence is that alimited partnership has at least one generalpartner, who is liable or all the debts o thepartnership. Te partners who only investcapital are called limited partners and areonly liable or the capital investment theymade in the company. Tereore, this invest-ment has to be registered with the Swedish

Companies Registration Ofce.Limited company

When you start a limited company, a mini-mum o SEK 50,000 in share capital isrequired. Te share capital may consist ounds or o property that the company hasa use or. When you own shares in a limitedcompany, you are at risk o losing the in-vested capital i the limited company goesbankrupt. However, most people who start alimited company are themselves members o

the Board o Directors and may be the man-aging director o the company and therebyhave a signicantly larger responsibility ithey mismanage their assignments. Smallcompanies may choose not to have an audi-tor. Read more at www.bolagsverket.se.

You must register your limited companywith the Swedish Companies RegistrationOfce. Beore registering, you should decidein writing to start the company by setting upa special document, known as the memoran-

dum o association. When you register withthe Swedish Companies Registration Ofce,

the limited company will be given a registra-tion number. Limited company names areprotected throughout Sweden.

Economic association

An economic association is ormed by a

minimum o three members. Te associa-tion is created to enable members to benetnancially rom the associations operations,which may or example involve producingor trading goods or services. Every membernormally has a vote at the general meetings othe association. It is usually said that associa-tions are based on democracy, commitmentand responsibility.

Every member pays a contribution andusually an annual membership ee. Te associ-ation itsel decides how large the contribution

should be. Members are not personally liableor the associations debts and other commit-ments in excess o their contribution. How-ever, those who are members o the Board canbe held personally liable i they mismanagetheir assignment.

An economic association must be regis-tered with the Swedish Companies Registra-tion Ofce beore it can start doing business.Members o the association start the associa-tion and write the associations regulations.

Te economic association will be given aregistration number when it registers withthe Swedish Companies Registration Ofce.Economic association names are protectedthroughout Sweden. An economic associa-tion must have an auditor. Te auditor osmaller economic associations does notneed to be an approved or authorised publicaccountant. It sufces i he or she is compe-tent or the assignment.

Attend a Starting upa business day!

Six authorities take a look at what you

need to know and do to start up your

own business. The lectures are held in

Swedish. Register or a Starting up a

business day at www.verksamt.se/

starta-oretag-dagen.
http://www.verksamt.se/%20starta-foretag-dagenhttp://www.verksamt.se/%20starta-foretag-dagenhttp://www.verksamt.se/%20starta-foretag-dagenhttp://www.verksamt.se/%20starta-foretag-dagen


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Choose the orm o business enterpriseSole trader

Tradingpartnership

Limitedpartnership

Limitedcompany

Economicassociation

Legal entity No Yes Yes Yes Yes

Number oowners Only 1 person At least 2 peopleor enterprises At least 2 peopleor enterprises At least 1 personor enterprise At least 3 peopleor enterprises

Owner liability The business operatoris personally liableor the agreementsentered into and or thedebts o the enterprise.

The partnership canenter into agreements,but i it cannot pay itsdebts, the partners areliable.

The partnership canenter into agreements,but i it cannot payits debts, the generalpartner is liable.

The company can enterinto agreements and isliable or its debts.

The association canenter into agreementsand is liable or itsdebts.

Capitalrequirement

No No General partner: noLimited partners: atleast SEK 1

At least SEK 50,000. Yes, in the orm oa cash or work invest-ment.

Representatives The sole trader The partners The general partner The board o directors The board o directors

Registration With the Swedish TaxAgency and possiblythe Swedish CompaniesRegistration Oce

With the the SwedishCompanies RegistrationOce and the SwedishTax Agency




Name protection In the county In the county In the county Nationwide Nationwide

Form o taxation F or FA tax(FA tax or income romboth the business andemployment)

The partnership: F taxPartners: SA tax (spe-cial debited A tax)

The partnership: F taxPartners: SA tax (spe-cial debited A tax)

The company: F taxThe owners: A tax(employees)

The association: F taxThe members: A tax(employees)

Taxation The business operatoris taxed or the surplus(income tax + socialsecurity contributions).

Partners are taxedor their part o thepartnerships surplus(income tax + socialsecurity contributions).

Partners are taxedor their part o thepartnerships surplus(income tax + socialsecurity contributions).

The company is taxedon its prot (corpora-tion tax). The ownersare taxed on salarywithdrawn and possibledividends (income tax +

possible gains tax).

The association is taxedon its prot (corpora-tion tax). The membersare taxed on salarytaken out and possibledividends (income tax +

possible gains tax).

Annual reportand auditor

Only annual accounts I the trading partner-ship has a legal entityo a certain size as aco-owner, the partner-ship must appoint anaccountant and submitan annual report to theSwedish CompaniesRegistration Oce.

I the limited partner-ship has a legal entityo a certain size as aco-owner, the partner-ship must appoint anaccountant and submitan annual report to theSwedish CompaniesRegistration Oce.

An annual report mustbe prepared. Smallcompanies may choosenot to have an auditor.

An annual report mustbe prepared andan auditor must beappointed.

Allocation oprot and loss

Normally only tothe business owner.Exceptions are spousesand cohabitants withmutual children.

As per agreement isuch an agreementexists. Equal distribu-tion otherwise.

As per agreement isuch an agreementexists. I no agreementexists and the partnerscannot agree on the al-

location, the issue mustbe decided in court.

Prot can be allocatedto the shareholders inthe orm o a dividend.

Prot can be dividedbetween the membersin the orm o a bonus.

Income as thebasis o sickness

benets

Surplus The surplus or thepartners individually.

The surplus or thepartners individually.

Salary withdrawn Salary withdrawn

Qualiying period 7, 14, 30, 60 or 90 days 7, 14, 30, 60 or 90 days 7, 14, 30, 60 or 90 days 1 day 1 day

Sick pay or sick-ness benets

Sickness benets romthe Swedish SocialInsurance Agency



Sick pay romthe company

Sick pay romthe company


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Protect the business name

When you start up a business, it is importantto choose a business name. Te most com-mon and simplest way o protecting the nameo the enterprise is to register it with theSwedish Companies Registration Ofce. For

limited companies, partnerships and eco-nomic associations, registration is necessaryor you to be able to conduct business.

Examples o business names

Imaginary words, such as Cajin Aktiebolag. Imaginary words + industry words, such as

Cajin Mode Aktiebolag.

Place name + industry word, such as

Ronneby IT Aktiebolag.

Examples o business names

that are not approved

A business name that can be conused with

another business name or trademark.

Only inormation about what the enterprise

works with, such as Bilverkstad AB or BagerietHandelsbolag.

Check your business name

When you have a suggestion or a busi-ness name, you can check i it is available inverksamt.se s e-service Sk retagsnamn.Even i you do not nd a similar name, it isnot certain that the name can be registeredsince the Swedish Companies RegistrationOfce also takes other actors into account.

For limited companies and economic

associations, name protection applies

nationwide. For sole traders, trading

partnerships and limited partnerships,

the protection applies within the county.

Do not order printed materials, signs

and so on until the business name has

been registered.

Register your business enterprise

I you have an electronic identication,you can quickly and easily take care oyour matters related to your business enter-prise through Mina sidor (My Pages) onverksamt.se. Tis e-service is at present only

available in Swedish. You can currently: apply or an approval or F tax or FA taxwith the Swedish Tax Agency

apply or registration o your business name

to the Swedish Companies Registration Oce

report to the Swedish Tax Agency that

you should be registered as an employer

report to the Swedish Tax Agency that

you should be registered or VAT

report changes to or strike o your

business.

You can easily obtain electronic identi-

cation rom a bank or Telia; read more at

www.e-legitimation.se.

How to register your business enterprise

All orms o business enterprise except orsole traders have to be registered with theSwedish Companies Registration Ofce be-ore starting to operate. As a sole trader, you

can choose just to register or tax with theSwedish ax Agency. I you want to protectyour business name as a sole trader, you alsoneed to register with the Swedish CompaniesRegistration Ofce. You then get a certicateo registration rom the Swedish CompaniesRegistration Ofce.
http://www.e-legitimation.se/http://www.e-legitimation.se/


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Regardless o the orm o business enterprise,you make a report to the Swedish ax Agencywhere you provide inormation to

apply or an approval or F tax or FA tax

apply or VAT registration i VAT must be

reported in your business

register as an employer i you are going toemploy sta

provide details or the calculation o your

preliminary tax.

Once these registration are done, youwill receive a registration certicate. Onthe certicate there is inormation whetheryou are approved or F tax, registered orVA and/or registered as an employer.

o make sure that you will receive yourcerticate on time beore starting your busi-

ness you should send in your inormationwell in advance.

Being approved or F tax means that youare responsible or paying taxes and socialsecurity contributions or your business. Iyour new enterprise is a sole trader businessand you will also have income rom employ-ment, you must instead apply or FA tax. Iyou have both F tax and A tax (FA tax), youmust notiy the client in writing when youuse the F tax in an assignment. I you do

not do so, the A tax applies. You can submitwritten notication in a tender document,invoice or similar.

All partners earning an income rom atrading partnership or limited partnershipmust complete a preliminary income taxreturn. Based on this income tax return, theSwedish ax Agency decides on the partnerspreliminary A tax (special A tax).

Getting started with marketing

Marketing is important to you as an entre-preneur. It is something you must activelywork on the entire time, both beore startingup and once the business is running. Youneed to nd dierent ways o telling custom-ers that you exist so they can choose yourproduct or service.

One o the keys to success is identiy-ing customers needs or problems, and thenoering a solution. Once you have done this,the next step is to provide inormation about

what you oer. You can do a lot o your mar-keting with relatively limited resources andyour own work.

Finding premises

Many people start their business at home,while others need commercial premises.Begin by thinking about your requirementsor the premises. Is a central location impor-tant or is it more important to have a loadingdock and a large car park? Do you need anofce, warehouse or sta rooms?

When you have ound premises youwould like to rent, be sure to read the leasecareully. You need to know what the rent

includes and the period o notice. Te prem-ises must also meet requirements imposed bythe authorities. What requirements are set,depend on your business.

Contact the landlord i you want to makechanges to the premises. Find out whetherthe landlord is willing to bear the costs orenovation and i you need building permits.Also contact an insurance company and ndout i they have any requirements regardingthe premises beore insuring them.


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Protecting your ideas

I you want better protection or your busi-ness products, you should rst decide i youshould apply or a patent, design protectionor trademark protection with the Patent andRegistration Ofce (Patent- och registre-

ringsverket).I you have made a technical invention,you can apply or patent protection. I youwant to protect the name or logotype o yourproduct, you can apply or trademark protec-tion. I you have developed a product with aspecial look, you may need design protection.

Tere are many reasons to seek protec-tion. You get protection or your own invest-ments at the same time that you block com-petitors. It is also easier to attract nanciers.Patent rights can be sold or licensed.

Insuring yourseland your business

Keep in mind that your private home insur-ance will not cover your business. You shouldthereore think about what insurance cover-age you and your business should have.

Business insurance

Tere are several types o business insurance.

Property insurance protects equipment, goods

and other objects in the event o burglary, re,

water damage and so on.

Third-party insurance provides protection i

anyone were to claim damages rom your busi-

ness.

Consequential loss insurance provides compen-

sation or losses that can arise as a result o an

interruption in business.

Legal expense insurance reimburses legal andcourt costs.

You may need partnership insurance i you run

the enterprise together with somebody else.

Unemployment insurance

As an entrepreneur, i you were to becomeunemployed and seek compensation romunemployment insurance, special rules applyin addition to the general conditions. You areconsidered to be unemployed only aer your

personal involvement in the business hasended. As long as it is not a seasonal break,

Plan

your start

Make a

business plan

Choose orm

o business

enterprise

Register your

business

Your

business

idea


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you can stil l receive compensation in con-nection with a temporary interruption, butin such a case, no activity whatsoever maybe conducted in the business. You can onlyreceive compensation in connection witha temporary interruption in the enterpriseonce per business.

You must be a member or associate oan unemployment und in order to claimincome-related benets when you becomeunemployed.

Lie and accident insurance

You should consider obtaining lie and ac-cident insurance. An insurance o this kindwill provide you with compensation i you are

injured or disabled at work. I you have to quitworking due to the injury, you can receive adisability pension and a supplementary pen-sion. Survivors protection is provided in caseo death.

Labour market insurance is mandatory iyou employ sta and are bound to a collec-

tive agreement or a so called local collectiveagreement with a trade union organisation.

Pension insurance

Your surplus, or the salary you receive, willaect your uture pension. I you do not earnmuch money rom the business, it may be wiseto supplement your national pension withpension insurance.

Find permits

Find premises,

protect your

ideas

Insure

yoursel and

your business

Now, your

business is

on the way!


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Running

It is important that you study the rules

that apply to your tax payments early on.

Moreover, you will benet rom having

proper accounting rom the beginning.

It saves time, money and unnecessary

work.

You are obliged to keep accounts o all nan-cial transactions in the business. A transac-tion reers to when you buy or sell somethingor raise a loan, or example.

Book-keeping is a useul tool in your busi-ness. Your accounts enable you to monitoroperations and steer your business towardsits targets. Te answers to many questions arein your accounts. How much money can youwithdraw or yoursel? How is the business

doing? Can you make the investments youwere planning on? Can you aord to employsta?

Accounting is also important when youneed to show others how your business isdoing. You may want to borrow money romthe bank or obtain credit rom a supplier. Youcan also obtain details rom your accountsor your income tax return.

Whether you do the book-keeping yourselor hire help depends on how much you know,how interested you are and how much timeyou can devote to it. However, even i some-one else does your accounts, you still need tounderstand them. Responsibility always restswith you.

Sole traders and trading partnershipsowned by natural persons and with a turn-over o less than SEK 3 million are permit-ted to compile simplied annual accounts.Simplied annual accounts consist o anincome statement and a balance sheet. Moreinormation is available on the Swedish axAgency website.

Making tax deductions

You may make deductions in your incometax statement or what you need to be able tomaintain the business. Tis may, or exam-ple, be a matter o having a company car oran ofce at home or costs you had beore thebusiness began operating.

Do you need a cash register?

I you sell goods and services or cash pay-ment or payment by credit card, you musthave a certied cash register. Some busi-

nesses are exempt rom this rule. You reporta cash register at the same time as you reportyour business to the Swedish ax Agency.More inormation about cash registers isavailable on the Swedish ax Agency website.

Paying tax on the earningso the business

Te prot o the business is taxed in a varietyo ways depending on the orm o business

enterprise. Te prot is the dierence between

The bankThe owners/

you yoursel

Swedish Tax

Agency

Other

authorities

Why keepaccounts?


15/28


income and expenses. Income consists mainlyo the unds received by the business whenit sells goods and services. Expenses are theexpenditures necessary to run the business.Some expenses may not be ully deductedat the time o purchase, but must instead be

depreciated over several years.Sole traders, trading partnerships andlimited partnerships are not taxed on theirprots. Te prot instead provides the basisor the taxation o the trader or the partners.More inormation on how taxation works isavailable in the section Receiving remunera-tion or salary.

In a limited company or an economic asso-ciation, the actual company or association istaxed on the prot through corporation tax.You must pay preliminary tax on the prot

or surplus, see the section Receiving remu-neration or salary. You pay the preliminarytax through deposits into your tax accountat the Swedish ax Agency and they must berecorded no later than the due date, usuallythe 12th o every month. A couple o times ayear you should check that you are payingthe correct preliminary tax. You shouldneither pay too much nor too little. I yourpreliminary tax needs to be adjusted, you canle a preliminary income tax return with the

Swedish ax Agency at any time.

Receiving remuneration or salary

I you conduct business as a sole trader, trad-ing partnership or limited partnership, youmay not draw salary rom your business. Iyou deposit or withdraw money rom thebusiness, the prot is not aected. Conse-quently, it also does not aect how much taxyou must pay.

As a sole trader, you make a standard

deduction rom the prot in order to calcu-late the surplus rom business operations.Income tax and social security contribu-tions are calculated based on this surplus.Te Swedish Social Insurance Agency(Frskringskassan) also uses this surplus tocalculate the income on which your sicknessbenets are based.

In a trading partnership or limited partner-ship, the partners (co-owners) share the protor loss. Based on each partners individual

share o the results, a standard deduction is

made to calculate the surplus. Tis surplusis then used when calculating each partnersincome tax and social security contributions.Te Swedish Social Insurance Agencyalso uses the partners surplus to calculatethe income on which their sickness benets

are based.You paynational income tax on incomeover a certain amount. Keep in mind thatnational income tax is calculated on the totalincome rom your employment and romyour business activities.

In a limited company or an economic asso-ciation, as an owner or member, you are alsoviewed as an employee i you are active in thecompany or association. Te remunerationyou withdraw rom the company is therebyconsidered to be salary. Tis salary and your

employers contributions are deductible ex-penses or the company or association.

Te act that you, as an owner or member,are viewed as an employee means that youmust register the company or association asan employer with the Swedish ax Agency.Te company or association is your employerand must thereore pay employers contribu-tions and preliminary income tax or you andother employees.

Paying dividends andreceiving bonuses

A limited company can pay all or part o itsprots to its shareholders. Tis payment isnot regarded as a salary to the shareholder,but is taxed as income rom capital.

Remember that dividends do not orm abasis or calculation o your uture pension orthe income on which your sickness benetsare based. Special rules apply or what areknown as close companies. A close company

is a limited company or an economic associa-tion where our or less partners own sharesthat correspond to more than 50 per cent othe votes.

I an economic association makes aprot, the association can pay money backto its members as a bonus. Tis bonus is notregarded as a salary. Consult the Swedish axAgency or more inormation on taxation osuch bonuses.


16/28


How VAT works

As consumers, we all pay value-added tax(VA) as a part o the price when we buygoods or services. As a business operator,you pay VA to the state. When you makepurchases or your business, the VA does not

constitute an expense in most cases, since youare entitled to make deductions or the VAwith a ew exceptions.

Most enterprises that sell goods or ser-vices in Sweden must charge 25 per cent inVA on the price beore VA. Some indus-tries have a lower VA rate, 12 per cent or 6per cent, and some industries are completelyexempt rom VA.

Te VA you charge on your sales iscalled output VA. Te VA you pay on yourpurchases is called input VA. I you have

more output VA than input VA, you mustpay the dierence to the state. I the dier-ence is negative, in other words you havemore input VA than output VA, you areentitled to a reund.

You have to declare the VA paid andreceived by the enterprise. Depending on theturnover o your enterprise, you should do soevery three months or every month in a VAreturn or just once a year in your income taxreturn.

You may report VA once a year i yourbusiness operations as a sole trader, your

limited company, your trading partnership/limited partnership or your economicassociation produce a turnover o no morethan SEK 1 million a year. rading partner-ships and limited partnerships must alwaysreport VA in a VA return.

I you report VAT in the VAT return, you

must do so even i you had no output or

input VAT or a certain period.

Closing the accounts andling an income tax return

Once the nancial year is over, you have tosum up how the year went, i.e. close yourannual accounts. Simply put, this meansthat you sum up the income and expenses

in an income statement as well as assets andliabilities in a balance sheet. Te rules on theclosing o the accounts dier depending onthe orm o business enterprise you have andthe size o your turnover.

You then complete your income taxreturn using the inormation in your annualaccounts.

Sole traders report their prot or loss ina special supplement to their income taxreturn.

Trading partnerships must le an incometax return. Each partner reports his or hershare o the trading partnerships or lim-ited partnerships prot or loss on a specialsupplement to their income tax return.

Limited companies and economic associa-tions must le an income tax return andreport the companys prot and the taxesthe company must pay itsel. Shareholders ormembers o the economic association le in-ormation on their salary and any dividendsor bonuses in their income tax return.

Ten submit the return with the Swed-ish ax Agency, which calculates your taxliability or the year and compares it withthe preliminary tax you have paid duringthe year. I you have paid too little tax overthe year, you have to pay more; but you willreceive a reund i you have paid too much.You can easily le the return on the Swedishax Agency website.

Reporting VAT

Sales SEK 1 million

Income tax return

or

VAT return

once a year

every three months/every month

Sales SEK 1 million

VAT return every three months/every month

Partnership/Limited partnership

Always in a VAT return every three months/every month

/once a year


17/28


Submitting your income tax return,your VAT return, PAYE returnand your payments on time

You will have to pay a penalty i you le yourreturn late. I you pay the enterprises tax,VA or employees taxes and social security

contributions too late, you must also pay theinterest expense and are at risk o the debt be-ing transerred to the Swedish EnorcementAuthority (Kronoogden) or collection. Tiscosts extra and the enterprise is issued witha record o non-payment. Moreover, yourapproval or F tax can be revoked.

I you have difculties in paying yourtaxes or social security contributions, youshould contact the Swedish ax Agency assoon as possible. Te Swedish ax Agencyhas a special creditor unction that can help

business operators with liquidity problems.You can also be issued with a record o

non-payment i you do not take care o pay-ments other than taxes and social securitycontributions, such as payments to suppliers.With a record o non-payment, it may be di-cult to get a loan, buy something on instal-ment, get a credit card, etc. I you conductbusiness as a sole trader, your private nancesare also aected and it may be difcult, orexample, to rent a at or arrange a telephone

subscription.Te credit-rating agencies decide whetheror not you are issued with a record o non-payment. Tey do so by making an assess-ment o a large amount o inormation romvarious sources, including the SwedishEnorcement Authority. Tis data is used toprovide inormation to people or enterpriseswhen you want to borrow money, make pur-chases on instalment or the like. Tese peopleor enterprises then decide whether or not youcan borrow money or make such purchases.

Submitting an annual report

In some cases, business operators mustprepare an annual report and submit it tothe Swedish Companies Registration Ofce.Tis applies to

larger sole trader businesses

trading partnerships and limited partnerships

with legal entities as partners and larger trading

partnerships and limited partnerships

all limited companies

larger economic associations.

Employing sta

I you hire somebody, you become an em-ployer. Tis is true even i it is you yourselyou hire (i you have a limited company or aneconomic association). Becoming an employ-er has several implications:

You must register as an employer with

the Swedish Tax Agency.

You must withhold taxes and report these taxes

or employees.

You must pay employers social security

contributions on the employees wages.

You report salaries, taxes and employerscontributions every month in a PAYE return.Aer the end o the year, you le statementso earnings and tax withholdings or youremployees.

Te Swedish Public Employment Serviceoers a ree service when you have to recruitsta. In some cases, you can receive nancialsupport when you are hiring.

I you are registered as an employer,you must le a PAYE return. This should

be done each month even i you have not

paid any salary.


18/28


When an employee alls il l, you must pay sickpay up to and including the ourteenth sickday. Te rst sick day is always a waiting day.Te employee receives no remuneration at allor this time. Ten you pay sick pay or days2-14. On day 8, the employee must submit

a medical certicate. I the employee is stillill aer day 14, you must le a noticationo illness with the Swedish Social InsuranceAgency, which can pay sickness benets.

Te rules regarding sick pay apply as othe rst day o employment i the employ-ment agreement applies until urther noticeor is limited in time to one month or longer.For shorter periods o employment, theSwedish Social Insurance Agency can paysickness benets.

In the restaurant and hairdresser indu-

stries, a special ledger called the person-

nel ledger must be kept. Everyone working

in the premises o the enterprise must be

recorded there. More inormation on this

is available on the Swedish Tax Agency

website.

Contracting anotherbusiness operator

I you purchase a service rom a sole trader,such as a crasman to urnish your premises,you have to check whether that person hasF or FA tax. I the person you engage only hasA tax, you must withhold taxes and, in somecases, pay employers contributions on thepay or services rendered.

I the person you engage has written onan invoice, tender or the like, that he or she isapproved or F tax this inormation applies.I you nonetheless want to check that the

person is approved or F tax, you can contactthe Swedish ax Agency.

Important dates

12th o every month

Pay preliminary tax (F or SA tax).

Report & pay VAT (for business operators with

sales over SEK 40 million, VAT must

be reported and paid no later than the 26th

o the month).

Report & pay tax and employers contributions

or employees.

31 January

Last day to le income statements o earnings

and tax withholdings or employees.

12 February

An extra tax payment must be recorded

on the tax account to avoid an interest

expense i a decit o nal tax exceeds

SEK 20,000.*

12 March

Decit as per the nal tax notice must be

recorded on the tax account.*

2 May

Last day to le the income tax return.

3 May

An extra tax payment must be recorded on

the tax account to avoid an interest expense

i a decit o nal tax is less than SEK 20,000.*

31 July

Last day to le annual report.*

15 December

Final tax statement.*

*) When nancial year = calendar year.


19/28


International trading

Does your business idea extend beyond theborders o Sweden? Ten it is important thatyou nd out what rules apply in Sweden aswell as in the country in which you intend toconduct business.

You do not need a general permit to begininternational trade, but you need a specialidentication number, an EORI number.You can get an EORI number rom SwedishCustoms. You may also need a permit toimport or export certain goods, such asweapons or endangered plants or animals.Certain other goods, such as clothing romcertain countries, require an import licence.In Sweden, these licences are issued bythe National Board o rade (Kommers-kollegium).

Te rules or international trade varydepending on what type o goods or serviceyou trade in, i you trade with companies orprivate persons, and i they are in countrieswithin or outside the EU.

Trading goods within the EU

Goods are subject to ree movement withinthe EU. Tis means that you do not need toreport goods to Customs i you buy themrom or sell them to another EU country.Instead, you le this inormation with theSwedish ax Agency in your VA returnor your income tax return. In some cases,you must also provide statistics to StatisticsSweden (SCB).

When you sell goods to a VA-registeredcompany in another EU country, you shouldnot charge VA on the invoice i the ollow-

ing two conditions are met: The goods you sell will be physically transported

rom Sweden to another EU country.

The buyer must be registered or VAT in an EU

country other than Sweden and you must have

inormation on the companys VAT number in

the other country.

I either o these conditions is not met, you

must add Swedish VA.It is important that you check with the

Swedish ax Agency that the buyers VAnumber is valid. On the invoice, you mustinclude both your enterprises and the buyersVA numbers. You can nd inormation onwhat an invoice must include on the Swed-ish ax Agency website. In addition to yourregular VA return or income tax return,you must also report your VA-ree EU salesto the Swedish ax Agency in a periodical

report (EC sales list).I, instead, you buy goods rom anotherEU country and or transport to Sweden, thesituation is the opposite. You must provideyour VA number to the seller in the otherEU country, who should not invoice any VA.You can nd your VA number on yourregistration certicate. In the VA returnor income tax return, you include outputVA calculated on the value o the purchaseconverted into SEK. You are entitled to makedeductions according to the same rules as or

other VA on purchases.

Remember that you must pay customs

duty and VAT i you purchase goods rom

a country outside the EU.

A VAT number is a number given to all who

conduct activities subject to VAT and have

been registered with the Swedish Tax

Agency. VAT stands or value added tax.

Read more about the EU member states

in the Gateway to the European Union:

http://europa.eu
http://europa.eu/abc/european_countrieshttp://europa.eu/abc/european_countries


20/28


Trading goods outside the EU

When you trade with countries outside theEU you have to declare all goods you bringin to or take out o the EU to Customs. Iyou cannot submit the declarations yoursel,you can employ a customs agent to help you.

Goods sent to a customer outside the EUare known as exports. A certain time beoreyou dispatch your goods, you or your agentmust submit an electronic export declarationto Swedish Customs, over the Internet orinstance. Since the goods leave the EU, youdo not need to add VA on the invoice. Whenyou report a sale as an export, it is thereoreimportant that you can provide evidence othe export. You have to be able to documentin your accounts that the item has le theEU VA area. Such documentation may be

reight documents, an export conrmationrom Swedish Customs or import documentsrom the country o destination.

Goods brought in rom a seller outside theEU are known as imports. When the goodsarrive, they are placed in temporary storageand the shipper noties you that they havearrived. Beore you can collect the goods, youor your agent must le an import declaration

and pay customs duty and VA to SwedishCustoms. You must do so regardless o howyou have ordered the goods, in other words,even i you have bought them through dis-tance selling, such as over the Internet.

Te customs duty is usually a percentageo the value o the goods, including reightand insurance to the EU border, and it var-ies or dierent types o goods. Because thecustoms duty is a cost that you pay in addi-tion to the purchase price, it is important thatyou nd out how high it is beore you import

any goods so that you are aware o the actualcost o your goods. Only then can you workout the right sales price i you intend to sellthem on. Inormation regarding customsduties is available on the Swedish Customswebsite. You can also call Swedish Customsto get help.

You also pay the VA to Swedish Customsand report it as input VA in the VA returnor income tax return. More inormation onhow to calculate VA on imports is available

on the Swedish Customs website.

Contact the Swedish Trade Council

(Exportrdet) i you need inormation and

help regarding the rules in the country

to which you intend to export,

www.swedishtrade.se .

Record all

business trans-

actions in the

accounts

Taxes and

contributions

Remunerations

or salary?

Market your

goods/services

Now the

business is

getting started
http://www.swedishtrade.se/http://www.swedishtrade.se/


21/28


Trading with EU areas outside

the EU VAT area

Certain areas that belong to some o the EUMember States are not part o the EU VAarea, such as the land Islands, the CanaryIslands and the British Channel Islands.

Consequently, you must le a customs dec-laration with Swedish Customs i you tradewith these areas. When importing, you payVA, but no customs duty.

Trading in services

Te sale o services to buyers in anothercountry may sometimes be exempt romSwedish VA, depending on who the buyer isand what type o service you sell.

When you buy services rom anothercountry, you must in some cases report the

value o the purchase and output VA in yourVA return or income tax return. You cannd out what applies to your business in par-ticular on the Swedish ax Agency website.

You must also be able to report sales oservices to VA-registered companies inother EU countries in a periodical report tothe Swedish ax Agency.

I you all ill or have children

As a business operator, you are covered byhealth and parental insurance. Te benetyou receive will be based on the income romwhich your sickness benet is calculated. TeSwedish Social Insurance Agency calculates

this income in various ways, depending onwhat orm o business enterprise you have.

Limited company or economic association

I you have a limited company or are amember o an economic association, you areregarded as an employee. Te Social Insur-ance Agency then calculates the income orsickness benets based on your salary. I youdo not draw any salary, you cannot receive anycompensation i you all ill. For parental leave,you can only receive the minimum level com-

pensation. Note that dividends rom a limitedcompany or bonuses rom an economic as-sociation are not included in this income.

Sole trader, trading partnership

or limited partnership

I you are a sole trader or have a trading part-nership or a limited partnership, the incomeon which your sickness benet is based willbe calculated according to your share o theestimated surplus rom the business. How-

ever, your income may not be calculated asbeing higher than the amount an employeewith similar duties would receive as a salary.

Operating

activities in

the business

Closing

the accounts and

ling VAT and

PAYE returns

Prepare an

annual report

Time to develop

your business?


22/28


Businesses under construction

I you are in process o starting up your busi-ness as a sole trader, trading partnership orlimited partnership, the income on whichyour sickness benet is based can be calcu-lated at a higher amount than your share o

the surplus. For a time, thereore, the level oyour sickness benet can be based on a cti-tious income.

Te Social Insurance Agency always makesindividual assessments o whether businessescan be considered to be in a starting-up phase.Dierent types o businesses have dierentrequirements, thus the starting-up phases mayvary in length. Essentially, individuals mustnot end up in a poorer insurance situationinitially than i the business had been ullyexpanded and producing a normal surplus.

Waiting days

No sickness benets will be paid or the wait-ing days. I you are a sole trader or a partnerin a trading partnership or limited partner-ship, you may choose the number o waitingdays or health insurance.

You can choose a waiting period o 14, 30,60 or 90 days. Your national health insur-ance contribution will be lower i you choosea longer waiting period. Even i you do not

select a waiting period, you will sti ll have tocomplete a compulsory waiting period oseven days day i you all ill.

Te number o waiting days you selectaects neither temporary parental benetnor the standard parental benet.

Contact the Social Insurance Agency i youwould like to change the number o waitingdays. Aer the age o 55, you cannot changeback to a shorter waiting period.

Sickness benets rom

the Social Insurance Agency

I you are ill and cannot work in a sole traderbusiness, a trading partnership or a limitedpartnership, you must report sick to theSocial Insurance Agency on the rst day oyour illness. Te Social Insurance Agencycan then pay you sickness benets.

I you are ill or more than seven days, youmust also submit a medical certicate to theSocial Insurance Agency.

Sick pay rom the business

When you are employed in a limited compa-ny or an economic association, the companyor association must pay you sick pay i youall ill. Te same rules apply to you as to allother employees.

Te rst 14 calendar days that you are,partially or entirely, unable to work due toillness is called the sick pay period. Since therst day o illness is a waiting day, you cannotreceive any sick pay or that day. I you are il lor more than seven days, you must have a

medical certicate.Aer 14 days, when the sick pay period isover, the Social Insurance Agency can dis-burse sickness benets i you are still ill. Tecompany or association must thereore makea report and submit a medical certicate tothe Social Insurance Agency.


23/28


DevelopingAter a ew years, it may be time to

urther develop the enterprise. You may

want to nd new markets, get help to

nance your growth or simply change

the orm o business enterprise.

Tere may be many reasons to continue with

the business in a dierent orm. One commonreason is that you want to bring in partners tothe business.

Reaching out to new markets

When you have a protable and maximallyutilised domestic market, it may be time toseek new markets. Assuming you are pre-pared to invest long term, exports could beprotable.

Financing growth

Bank loans are the most common type o ex-ternal nancing. Tis is mainly suitable whenit concerns investments in tangible assetsthat can be sold on a second-hand market.

Venture capital is an investment that youor somebody else makes in your companywith their own unds to be able to obtain areturn on the investment in the uture. Ven-ture capital is suitable or particularly riskyenterprises with good prot opportunities.

Venture capital also presupposes that the

investor is actively involved in the business,such as through representation on the Boardo Directors. Te investment is usually lim-ited in time.

Managing a growing business

A growing business requires a manager whois interested in becoming a manager on alarger scale. o succeed, it may be time tohand over control o a ew parts o the busi-ness to others. Support may also be needed in

the orm o networks and skil ls development,or instance.

I you need tips and advice, you can

contact the Swedish Trade Council,

www.swedishtrade.se. I you want to

reach out to the European market,

you can nd a great deal o help rom

the Enterprise Europe Network,

www.enterpriseeurope.se.
http://www.swedishtrade.se/http://www.enterpriseeurope.se/http://www.enterpriseeurope.se/http://www.swedishtrade.se/


24/28


Closing downAt some time in the uture, you will want

to close down, sell or perhaps turn the

enterprise over to your children. How you

close your business depends on what

orm your business has.

Make sure you think through the tax im-

plications the closing may cause. It is alsoimportant that you conclude your accountsin the right way. I you begin to plan the shut-down in time, you can take control over yourshi in ownership. Tis is true regardless owhat orm o business enterprise you have.

Selling the business

A shi o ownership is most successul i youhave run the business in a manner attractiveto an external buyer. It is important that theorganisation does not rely entirely on youand that you are early aware o the problemsthat can arise. You must take into account

legal, nancial, business, organizational,psychosocial, emotional and tax aspects.

Generational ownership changes

A generation change in ownership entailsspecial challenges both or the person leavingand the one entering. I you remain involvedin the business in some capacity, it is impor-tant that you can constructively interactwith your children in their new roles as

owners and/or managers. Your behaviouraects their possibilities o succeeding inthe business.

Bankruptcy

No one wants to end their business by goingbankrupt, but i your business cannot pay itsdebts and will not be able to pay them or along period o time, bankruptcy can not beavoided.

During the bankruptcy process, the assets

o the enterprise is sold and the proceeds aredistributed to the creditors in accordancewith a certain system, to the extent possibleaer payment o bankruptcy costs.


25/28


More help available here

You have a great deal to think about when planning to start up a business.

Here is a list o some o the authorities, organisations and services you can

contact and use to get inormation, advice and opinions.

A number o authorities and organisations arrange various courses which youmay benet rom. Starting up a business days are arranged throughout Sweden,or example. Te lectures are held in Swedish.

Entrepreneur organisations oer training, and sometimes municipal adulteducation centres or study associations may have what you are looking or.

Growing numbers o public libraries oer special service to business operators.Tis service can include books, periodicals, access to various databases andindividual guidance rom librarians.

Inormation services and electronic services

Verksamt.seis a website or those who run or are about to start a businesswhere the Swedish Companies Registration Ofce, the Swedish ax Agency andthe Swedish Agency or Economic and Regional Growth have gathered inormation,tools and electronic services that are o use to business operators. I you have questionsabout starting or running a business you can use the telephone service.www.verksamt.se

020-35 10 10

The Swedish Trade and Industry Register and European Business Registerare services where you can nd inormation on enterprises. You can reach these

electronic services rom the Swedish Companies Registration Ofces website.www.bolagsverket.se

Authorities

The Swedish Public Employment Service (Arbetsrmedlingen) can help youwith sta recruitment. You can publish job advertisements and search or sta onthe website. You can also discuss recruitment over the phone, by chat or by visitingthe local public employment ofce. o take advantage o the service that the SwedishPublic Employment Service can oer when you want to start your own business,you have to visit the local public employment ofce.www.arbetsormedlingen.se

0771-416 416

www.acebook.com/Arbetsormedlingen

The Swedish Companies Registration Ofce (Bolagsverket)is, in most cases,where you should begin the process o registering a new business. Electronicservices, orms and inormation material are available rom the Swedish CompaniesRegistration Ofce website. You can also nd out whether a business you are looking orexists by calling the Swedish Companies Registration Ofce or by using the e-servicethe Swedish rade and Industry Register.www.bolagsverket.se

0771-670 670
http://www.verksamt.se/http://www.bolagsverket.se/http://www.bolagsverket.se/http://www.bolagsverket.se/http://www.bolagsverket.se/http://www.verksamt.se/


26/28


The Swedish Social Insurance Agency (Frskringskassan) provides inorma-tion on sick pay, sickness benets and parental benets on its website. It also hasspecial web pages or employers. You can call one o the customer service centresor the sel-service line to report illness, report the care o sick children, orderorms and certicates, etc.www.orsakringskassan.se

Customer service centre: 0771-524 524

Customer service centre or partners (employer issues): 0771-179 000

Sel-service phone line: 020-524 524

Municipalities and county administrative boards have business sector advisorswho work to promote business in their areas. Tey provide assistance and grantsand can help you nd suitable premises or make new business contacts.www.skl.se

www.lansstyrelsen.se

The Swedish Enorcement Authority (Kronoogden)deals with matters con-cerning unpaid debts, etc. General inormation is available on its website, but youcan also call the customer service centre or personal service on general issues.www.kronoogden.se

Customer service centre: 0771-73 73 00

The Swedish Patent and Registration Ofce (Patent- och registrerings-

verket, PRV) provides protection and sole rights to technical ideas, trademarksand designs. Inormation in the PRV register can help you conduct analyses owhat is happening in your industry. PRV oers commissioned services in allo its areas.www.prv.se

08-782 25 00

The Swedish Tax Agency (Skatteverket) has regular inormation meetings orprospective and new entrepreneurs. You can register interest in these meetings onits website at www.skatteverket.se/inotraar. On the website, you can also book apersonal meeting with the Swedish ax Agency i you have questions concerningrunning a business.www.skatteverket.se

Tax inormation service: 0771-567 567

Service line: 020-567 000

Swedish Customs (Tullverket) can help you i you plan on exporting or import-ing goods to or rom countries outside the EU. Swedish Customs can provideinormation on what rules apply. Swedish Customs also oers courses and inor-

mation meetings.www.tullverket.se

0771-520 520
http://www.forsakringskassan.se/http://www.skl.se/http://www.lansstyrelsen.se/http://www.prv.se/http://www.skatteverket.se/http://www.tullverket.se/http://www.tullverket.se/http://www.skatteverket.se/http://www.prv.se/http://www.lansstyrelsen.se/http://www.skl.se/http://www.forsakringskassan.se/


27/28


Advice and networks

ALMI Fretagspartner has oces in every county and can help you i you planon starting a business or have recently done so. Assistance is available within

business development and nance when you decide to develop your business

concept.

www.almi.se

Coompanion Kooperativ utveckling is located in every county and providestailor-made advice rom concept to successul enterprise to those who want

to jointly translate their ideas into reality. Tis may range rom assessing

business concepts, selecting the orm o business enterprise and addressing

organisational and management issues to advice on what small enterprises

can gain by working with others.

www.coompanion.se

Enterprise Europe Network provides inormation and assistance on mattersconcerning the EU and the European market. You can get answers to

questions, attend seminars or get help with business contacts.

www.enterpriseeurope.se

Insamlingsstiftelsen IFS Rdgivningscentrum, IFS, provides special assistanceto those not born in Sweden who intend to start a business. You can get advice,

such as help preparing a business plan, in various languages ree o charge. IFS

also holds inormation meetings. Tere are several advice centres throughout

Sweden.

www.ifs.a.se

020-52 90 10

NyfretagarCentrumhas some 100 locations in Sweden. Here, you can get reeadvice and help in assessing your business idea. NyretagarCentrum is backed

by a broad, local network o people and companies that can ofer expert advicebeore you start up your business.

www.nyforetagarcentrum.se

Resource Centres for Women (Resurscentrum fr kvinnor) help women startand run businesses. Local and regional resource centres seek to stimulate womens

entrepreneurship. Regional resource centres can, or instance, help with training,

networking and mentorship. Resource Centres or Women are located in all o

Swedens counties and several municipalities.

www.nrckvinnor.org

Other contacts

that may be useul include your bank or other advisors, such as accountants,

auditors or lawyers. People in your surroundings who have experience o running

a business or knowledge o the industry in which you intend to start business are

other valuable contacts.

Use the Find Advisors service at verksamt.se. Here, you can

easily fnd useul contacts or starting your business.
http://www.almi.se/http://www.coompanion.se/http://www.enterpriseeurope.se/http://www.ifs.a.se/http://www.nyforetagarcentrum.se/http://www.nrckvinnor.org/http://verksamt.se/http://verksamt.se/http://www.nrckvinnor.org/http://www.nyforetagarcentrum.se/http://www.ifs.a.se/http://www.enterpriseeurope.se/http://www.coompanion.se/http://www.almi.se/


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Read more at:

Information and services from several authorities brought togetherto make it easier for those who run or are about to start a business.

DanagrdL

itho.

February2012.

Production:Reportagebrsen/Duolongo.

SwedishPublicEmploymentServiceorderno.

453232.

SwedishCompaniesRegistrationOfceno.

9e.

SwedishSocialInsuranceAgencyFK40304-eng.SwedishAgencyorEconomicandRegionalGrowthIno0127RevD.

SwedishTaxAgencySKV462Butgva6.

SwedishCustoms

Documents

Business Plan Sweden