SKV 4632 — Tax application: limited tax liability in Sweden (foreign businesses)

What is SKV 4632 - Tax application for foreign businesses?

A business established outside Sweden that will work there may need to register with Skatteverket (the Swedish Tax Agency). This includes a foreign company's Swedish branch and a sole trader who doesn't live in Sweden permanently. Registration can cover F-tax approval, VAT and employer registration. SKV 4632 is the paper application for all three. Skatteverket publishes it in English, and you can fill it in in English or Swedish, with all amounts in SEK.

The form asks about the applicant, the legal entity and its owners or the sole trader's stays in Sweden, and the business activities in Sweden and how they are run. It has extra parts for service providers and construction businesses, and the details for each registration you apply for. Skatteverket recommends its e-service for registering foreign businesses in Sweden for quicker handling. The paper form remains available.

FileIt shows only the parts that apply to you. It checks that the activity shares add up to 100 %, that the stays are in order and that each part you apply for is complete. It then prints your answers into Skatteverket's English PDF, which is saved in your vault. You sign it by hand and post it. FileIt never sends it.

Who needs to fill out SKV 4632 - Tax application for foreign businesses?

• Foreign companies that will sell goods or services, or carry out work, in Sweden.
• Swedish branches of foreign companies, which tax-wise are part of the foreign company.
• Sole traders based abroad who work in Sweden for limited periods.
• Foreign construction and installation businesses working on Swedish projects.
• Foreign employers posting staff to Sweden who need employer registration.

When to use SKV 4632 - Tax application for foreign businesses

• Before the first business transaction in Sweden that requires VAT registration.
• Before the first salary payment for work in Sweden, to register as an employer.
• When a Swedish client needs you to hold Swedish F-tax approval.
• Skatteverket recommends the e-service for faster handling, if you can use it.

What you need before you start

• The business's name, foreign registration number (or a sole trader's date of birth) and addresses abroad and in Sweden.
• Foreign VAT numbers, contact phone numbers and the financial year end.
• For a legal entity, a business registration certificate and the owners with their shares. For a sole trader, the dates of each stay in Sweden and a copy of their passport or ID card.
• A description of each activity in Sweden with its share of turnover, and where and how it is managed.
• For VAT, the first transaction date, expected sales and the reporting period. For employer registration, the first salary date, expected payroll and employees.
• For posted workers, their social insurance certificates from other countries.

What’s on SKV 4632 - Tax application for foreign businesses

The 2026 edition has 4 pages. FileIt asks for it in 13 parts:

1. 1 Applicant (to be filled in by all applicants)The applicant (foreign business)
2. 2 Information regarding legal entitiesThe applicant (foreign business)
3. 3 Information regarding sole tradersThe applicant (foreign business)
4. 4 Questions and description of business activities in Sweden (to be completed by all applicants)The applicant (foreign business)
5. 5 Business activities in Sweden of individuals who provide services (such as sole traders)The applicant (foreign business)
6. 6 Information regarding clients in Sweden (building, construction and installation businesses)The applicant (foreign business)
7. 7 Swedish F-tax approvalThe applicant (foreign business)
8. 8 VAT registration in SwedenThe applicant (foreign business)
9. 9 Employer registration (deducted tax, social security contributions)The applicant (foreign business)
10. 10 Other informationThe applicant (foreign business)
11. 11 Representative with power of attorney (1)The applicant (foreign business)
12. 11 Representative with power of attorney (2)The applicant (foreign business)
13. 12 SignatureThe applicant (foreign business)

How to fill out SKV 4632 - Tax application for foreign businesses, step by step

1 1 Applicant

Name, foreign registration number or date of birth, postal addresses abroad and in Sweden, visiting address, phone numbers, foreign VAT numbers, an address for tax account statements and the financial year end.

2 2 or 3: legal entity or sole trader

A legal entity gives its type, registration certificate, any previous Swedish number or branch, and its owners. A sole trader gives each stay in Sweden, any previous Swedish number, a residential address and a copy of their passport or ID.

3 4 Activities in Sweden

Describe up to three activities with their shares of turnover. Then give the premises, management functions, any agent, where marketing and agreements happen, employees' tasks, customers, deliveries and property ownership.

4 5-6 Services and construction

Service providers outline their activities and say whether they do the same work abroad. Construction and installation businesses give project periods, client types, goods from the EU and subcontractors.

5 7-9 Registrations

F-tax, with documents showing no tax debts. VAT, with what the registration relates to, OSS, the first transaction date, a fixed establishment, sales and the reporting period. Employer registration, with salaries, employees, posted workers and what it relates to.

6 10-12 Other information, representatives and signature

Anything else, up to two representatives with power of attorney, then the date, website and the signatory's name in block letters.

Common mistakes to avoid

• Activity shares that don't add up to 100 %.
• Missing attachments, such as the registration certificate, the passport copy, power of attorney documents or social insurance certificates.
• Giving amounts in a currency other than SEK.
• Filling in both part 2 and part 3. Use part 2 for a legal entity and part 3 for a sole trader.
• Leaving the 'applying for' box unticked in the F-tax, VAT or employer part.

After you fill it out

Print all four pages and sign by hand.

Attach the documents the form asks for.

Post it to Skatteverket, 205 30 Malmö, the address on Skatteverket's form page. FileIt doesn't send it.

Skatteverket's form page says employer returns are no longer sent out. You can print SKV 4786 and SKV 4788 from skatteverket.se, and download VAT returns with the Download VAT form service.

SKV 4632 - Tax application for foreign businesses: frequently asked questions

Official sources

• Blank form (PDF), published by Skatteverket (Swedish Tax Agency): https://www1.skatteverket.se/lcmp2/lc_webapp/secure/PdfServlet.do?formularID=4632&sprak=en&format=pdf
• Official instructions and guidance: https://www.skatteverket.se/foretag/etjansterochblanketter/blanketterbroschyrer/blanketter/info/4632.4.39f16f103821c58f680006712.html
• Edition shown on this page: SKV 4632 04 en web 03 (checked 2026-10-25).

FileIt is not affiliated with or endorsed by Skatteverket (Swedish Tax Agency) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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