Spørgsmål: contractor living in Sweden and rendering services in Denmark
hello! We are a company in Denmark (Copenhagen), and a resident in Sweden (Gothenburg) would like to work with us as a service contractor. The type of services provided would be sales, done fully remote. Could you please advise: 1. this person is not registered as a one-man company in Sweden, what would it take for him to be able to do that and provide invoices? 2. can we, as a danish company contract his services and pay his monthly fees via invoices?
Svar
Hi!
Question 1
To start a one-man company (Sw: enskild näringsverksamhet or enskild firma) in Sweden, one must register with the Swedish Tax Agency and be approved for F-tax. The registration is submitted either in the Swedish Tax Agency's e-service Apply for F-tax at Verksamt.se or by completing and submitting the form Company registration (SKV 4620) to the Swedish Tax Agency. You can also register a company name with the Swedish Companies Registration Office. However, this is voluntary. Lastly, it is important to find out whether the specific business to be conducted within the one-man company requires a licence, registration or any other form of notification to authorities, municipalities or other organisations.
If the resident in Sweden will not be registering a one-man company, there is also a possibility for the person to bill the Danish company by using a service like Cool Company or similar service that will administer the billing.
Question 2
Yes, a Danish company can hire a resident in Sweden as a consultant and pay his or her monthly fees via invoices. Please note, however, that a consultancy contract may be legally regarded as an employment contract depending on inter alia the independency of the consultant, and this may have undesirable employment and tax consequences for your Danish company.
